GST rate finder: HSN code-wise GST rates for goods
Every entry of India’s official GST rate schedules for goods, as in force from 1 May 2026, searchable by HSN code or product: 5%, 18%, 40% and the special rates for gold and diamonds. Free, no sign-up, with a CSV download.
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Type an HSN code (4, 6 or 8 digits) or a product name. All 1196 entries of the official GST rate schedules for goods, as in force from 1 May 2026.
| HSN | Description of goods | GST |
|---|---|---|
| 0101 21 00, 0101 29Sch I, S. No. 1 | Live horses | 5%2.5% + 2.5% |
| 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210Sch I, S. No. 2 | All goods, other than fresh or chilled, pre-packaged and labelled | 5%2.5% + 2.5% |
| 0303, 0304, 0305, 0306, 0307, 0308, 0309Sch I, S. No. 3 | All goods, other than fresh or chilled, pre-packaged and labelled | 5%2.5% + 2.5% |
| 0402Sch I, S. No. 4 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk | 5%2.5% + 2.5% |
| 0403Sch I, S. No. 5 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk | 5%2.5% + 2.5% |
| 0404Sch I, S. No. 6 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 5%2.5% + 2.5% |
| 0405Sch I, S. No. 7 | Butter and other fats and oils derived from milk, including ghee; dairy spreads | 5%2.5% + 2.5% |
| 0406Sch I, S. No. 8 | Cheese, other than chena or paneer | 5%2.5% + 2.5% |
| 0408Sch I, S. No. 9 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. | 5%2.5% + 2.5% |
| 0409Sch I, S. No. 10 | Natural honey, pre-packaged and labelled | 5%2.5% + 2.5% |
| 0410Sch I, S. No. 11 | Insects and other edible products of animal origin, not elsewhere specified or included | 5%2.5% + 2.5% |
| 0502Sch I, S. No. 12 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. | 5%2.5% + 2.5% |
| 0504Sch I, S. No. 13 | All goods, other than fresh or chilled, pre-packaged and labelled | 5%2.5% + 2.5% |
| 0505Sch I, S. No. 14 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | 5%2.5% + 2.5% |
| 0507 (Except 050790)Sch I, S. No. 15 | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. | 5%2.5% + 2.5% |
| 0508Sch I, S. No. 16 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. | 5%2.5% + 2.5% |
| 0510Sch I, S. No. 17 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. | 5%2.5% + 2.5% |
| 0511Sch I, S. No. 18 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. | 5%2.5% + 2.5% |
| 07Sch I, S. No. 19 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 5%2.5% + 2.5% |
| 0713Sch I, S. No. 20 | Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split | 5%2.5% + 2.5% |
| 0714Sch I, S. No. 21 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre- packaged and labelled | 5%2.5% + 2.5% |
| 0801Sch I, S. No. 22 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled | 5%2.5% + 2.5% |
| 0802Sch I, S. No. 23 | Dried areca nuts, whether or not shelled or peeled; 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, chestnuts (singhada), Walnuts, whether or not shelled | 5%2.5% + 2.5% |
| 0802, 0813Sch I, S. No. 24 | Chestnuts (singhada), dried whether or not shelled or peeled | 5%2.5% + 2.5% |
| 08Sch I, S. No. 25 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled | 5%2.5% + 2.5% |
| 0804Sch I, S. No. 26 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried | 5%2.5% + 2.5% |
| 0805Sch I, S. No. 27 | 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 | 5%2.5% + 2.5% |
| 0806Sch I, S. No. 28 | Grapes, dried, and raisins | 5%2.5% + 2.5% |
| 0811Sch I, S. No. 29 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 5%2.5% + 2.5% |
| 0812Sch I, S. No. 30 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | 5%2.5% + 2.5% |
| 0813Sch I, S. No. 31 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] | 5%2.5% + 2.5% |
| 0814Sch I, S. No. 32 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 5%2.5% + 2.5% |
| 0901Sch I, S. No. 33 | Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 5%2.5% + 2.5% |
| 0902Sch I, S. No. 34 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 5%2.5% + 2.5% |
| 0903Sch I, S. No. 35 | Maté | 5%2.5% + 2.5% |
| 0904Sch I, S. No. 36 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | 5%2.5% + 2.5% |
| 0905Sch I, S. No. 37 | Vanilla | 5%2.5% + 2.5% |
| 0906Sch I, S. No. 38 | Cinnamon and cinnamon-tree flowers | 5%2.5% + 2.5% |
| 0907Sch I, S. No. 39 | Cloves (whole fruit, cloves and stems) | 5%2.5% + 2.5% |
| 0908Sch I, S. No. 40 | Nutmeg, mace and cardamoms | 5%2.5% + 2.5% |
| 0909Sch I, S. No. 41 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] | 5%2.5% + 2.5% |
| 0910 [other than 0910 11 10, 0910 30 10]Sch I, S. No. 42 | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices | 5%2.5% + 2.5% |
| 1001Sch I, S. No. 43 | Wheat and meslin, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1002Sch I, S. No. 44 | Rye, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1003Sch I, S. No. 45 | Barley, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1004Sch I, S. No. 46 | Oats, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1005Sch I, S. No. 47 | Maize (corn), pre-packaged and labelled | 5%2.5% + 2.5% |
| 1006Sch I, S. No. 48 | Rice, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1007Sch I, S. No. 49 | Grain sorghum, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1008Sch I, S. No. 50 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1101Sch I, S. No. 51 | Wheat or meslin flour, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1102Sch I, S. No. 52 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled | 5%2.5% + 2.5% |
| 1103Sch I, S. No. 53 | Cereal groats, meal and pellets, including suji and dalia, pre- packaged and labelled | 5%2.5% + 2.5% |
| 1104Sch I, S. No. 54 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) | 5%2.5% + 2.5% |
| 1105Sch I, S. No. 55 | Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled | 5%2.5% + 2.5% |
| 1106Sch I, S. No. 56 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1107Sch I, S. No. 57 | Malt, whether or not roasted | 5%2.5% + 2.5% |
| 1108Sch I, S. No. 58 | Starches; inulin | 5%2.5% + 2.5% |
| 1109 00 00Sch I, S. No. 59 | Wheat gluten, whether or not dried | 5%2.5% + 2.5% |
| 12Sch I, S. No. 60 | All goods other than of seed quality | 5%2.5% + 2.5% |
| 1201Sch I, S. No. 61 | Soya beans, whether or not broken other than of seed quality. | 5%2.5% + 2.5% |
| 1202Sch I, S. No. 62 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. | 5%2.5% + 2.5% |
| 1203Sch I, S. No. 63 | Copra | 5%2.5% + 2.5% |
| 1204Sch I, S. No. 64 | Linseed, whether or not broken other than of seed quality. | 5%2.5% + 2.5% |
| 1205Sch I, S. No. 65 | Rape or colza seeds, whether or not broken other than of seed quality. | 5%2.5% + 2.5% |
| 1206Sch I, S. No. 66 | Sunflower seeds, whether or not broken other than of seed quality | 5%2.5% + 2.5% |
| 1207Sch I, S. No. 67 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality | 5%2.5% + 2.5% |
| 1208Sch I, S. No. 68 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard | 5%2.5% + 2.5% |
| 1209Sch I, S. No. 69 | Tamarind seeds meant for any use other than sowing | 5%2.5% + 2.5% |
| 1210 20 00Sch I, S. No. 70 | Hop cones, ground, powdered or in the form of pellets; lupulin | 5%2.5% + 2.5% |
| 1211Sch I, S. No. 71 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered | 5%2.5% + 2.5% |
| 1212Sch I, S. No. 72 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included | 5%2.5% + 2.5% |
| 1301Sch I, S. No. 73 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng | 5%2.5% + 2.5% |
| 1302Sch I, S. No. 74 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder | 5%2.5% + 2.5% |
| 1401Sch I, S. No. 75 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | 5%2.5% + 2.5% |
| 1404 [other than 1404 90 40, 1404 90 60]Sch I, S. No. 76 | Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked] | 5%2.5% + 2.5% |
| 1404 or 3305Sch I, S. No. 77 | Mehendi paste in cones | 5%2.5% + 2.5% |
| 1501Sch I, S. No. 78 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 5%2.5% + 2.5% |
| 1502Sch I, S. No. 79 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 5%2.5% + 2.5% |
| 1503Sch I, S. No. 80 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 5%2.5% + 2.5% |
| 1504Sch I, S. No. 81 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1505Sch I, S. No. 82 | Wool grease and fatty substances derived therefrom (including lanolin) | 5%2.5% + 2.5% |
| 1506Sch I, S. No. 83 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1507Sch I, S. No. 84 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1508Sch I, S. No. 85 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1509Sch I, S. No. 86 | Olive oil and its fractions, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1510Sch I, S. No. 87 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | 5%2.5% + 2.5% |
| 1511Sch I, S. No. 88 | Palm oil and its fractions, whether or not refined, but not chemically modified. | 5%2.5% + 2.5% |
| 1512Sch I, S. No. 89 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1513Sch I, S. No. 90 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1514Sch I, S. No. 91 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1515Sch I, S. No. 92 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | 5%2.5% + 2.5% |
| 1516Sch I, S. No. 93 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 5%2.5% + 2.5% |
| 1516Sch I, S. No. 94 | 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 | 5%2.5% + 2.5% |
| 1517Sch I, S. No. 95 | Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 5%2.5% + 2.5% |
| 1518Sch I, S. No. 96 | Animal, vegetable or microbial fats and oils 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 or included | 5%2.5% + 2.5% |
| 1520 00 00Sch I, S. No. 97 | Glycerol, crude; glycerol waters and glycerol lyes | 5%2.5% + 2.5% |
| 1521Sch I, S. No. 98 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 5%2.5% + 2.5% |
| 1522Sch I, S. No. 99 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes | 5%2.5% + 2.5% |
| 1601Sch I, S. No. 100 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 5%2.5% + 2.5% |
| 1602Sch I, S. No. 101 | Other prepared or preserved meat, meat offal, blood or insects | 5%2.5% + 2.5% |
| 1603Sch I, S. No. 102 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 5%2.5% + 2.5% |
| 1604Sch I, S. No. 103 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 5%2.5% + 2.5% |
| 1605Sch I, S. No. 104 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 5%2.5% + 2.5% |
| 1701Sch I, S. No. 105 | Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] | 5%2.5% + 2.5% |
| 1701 or1702Sch I, S. No. 106 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1702 or 1704Sch I, S. No. 107 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa | 5%2.5% + 2.5% |
| 1702Sch I, S. No. 108 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5%2.5% + 2.5% |
| 1703Sch I, S. No. 109 | Molasses | 5%2.5% + 2.5% |
| 1704Sch I, S. No. 110 | Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary | 5%2.5% + 2.5% |
| 1801Sch I, S. No. 111 | Cocoa beans whole or broken, raw or roasted | 5%2.5% + 2.5% |
| 1802Sch I, S. No. 112 | Cocoa shells, husks, skins and other cocoa waste | 5%2.5% + 2.5% |
| 1803Sch I, S. No. 113 | Cocoa paste whether or not de-fatted | 5%2.5% + 2.5% |
| 1804Sch I, S. No. 114 | Cocoa butter, fat and oil | 5%2.5% + 2.5% |
| 1805Sch I, S. No. 115 | Cocoa powder, not containing added sugar or sweetening matter | 5%2.5% + 2.5% |
| 1806Sch I, S. No. 116 | Chocolates and other food preparations containing cocoa | 5%2.5% + 2.5% |
| 1901 20 00Sch I, S. No. 117 | Mixes and doughs for the preparation of bread, pastry and other baker's wares | 5%2.5% + 2.5% |
| 1901Sch I, S. No. 118 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; 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 | 5%2.5% + 2.5% |
| 1902Sch I, S. No. 119 | Seviyan (vermicelli); 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 | 5%2.5% + 2.5% |
| 1903Sch I, S. No. 120 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) | 5%2.5% + 2.5% |
| 1904Sch I, S. No. 121 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled | 5%2.5% + 2.5% |
| 1904Sch I, S. No. 122 | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK) | 5%2.5% + 2.5% |
| 1905Sch I, S. No. 123 | 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; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted | 5%2.5% + 2.5% |
| 1905 40 00Sch I, S. No. 124 | Rusks, toasted bread and similar toasted products | 5%2.5% + 2.5% |
| 2001Sch I, S. No. 125 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 5%2.5% + 2.5% |
| 2002Sch I, S. No. 126 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 5%2.5% + 2.5% |
| 2003Sch I, S. No. 127 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 5%2.5% + 2.5% |
| 2004Sch I, S. No. 128 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 5%2.5% + 2.5% |
| 2005Sch I, S. No. 129 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 5%2.5% + 2.5% |
| 2006Sch I, S. No. 130 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 5%2.5% + 2.5% |
| 2007Sch I, S. No. 131 | 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 | 5%2.5% + 2.5% |
| 2008Sch I, S. No. 132 | 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 | 5%2.5% + 2.5% |
| 2009Sch I, S. No. 133 | 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 | 5%2.5% + 2.5% |
| 2009 89 90Sch I, S. No. 134 | Tender coconut water, pre-packaged and labelled | 5%2.5% + 2.5% |
| 2101 11, 2101 12 00Sch I, S. No. 135 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 5%2.5% + 2.5% |
| 2101 20Sch I, S. No. 136 | 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 | 5%2.5% + 2.5% |
| 2101 30Sch I, S. No. 137 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 5%2.5% + 2.5% |
| 2102Sch I, S. No. 138 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 5%2.5% + 2.5% |
| 2103Sch I, S. No. 139 | All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings | 5%2.5% + 2.5% |
| 2104Sch I, S. No. 140 | Soups and broths and preparations therefor; homogenised composite food preparations | 5%2.5% + 2.5% |
| 2105 00 00Sch I, S. No. 141 | Ice cream and other edible ice, whether or not containing cocoa | 5%2.5% + 2.5% |
| 2106Sch I, S. No. 142 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5%2.5% + 2.5% |
| 2106 90Sch I, S. No. 143 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre- packaged and labelled | 5%2.5% + 2.5% |
| 2106 90 91Sch I, S. No. 144 | Diabetic foods | 5%2.5% + 2.5% |
| 2106 (other than 21069020)Sch I, S. No. 145 | Food preparations not elsewhere specified or included [other than pan masala] | 5%2.5% + 2.5% |
| 2201Sch I, S. No. 146 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5%2.5% + 2.5% |
| 2201 90 10Sch I, S. No. 147 | Ice and snow | 5%2.5% + 2.5% |
| 2202 99Sch I, S. No. 148 | Plant-based milk drinks, ready for direct consumption as beverages | 5%2.5% + 2.5% |
| 2202 99 10Sch I, S. No. 149 | Soya milk drinks, whether or not sweetened or flavoured | 5%2.5% + 2.5% |
| 2202 99 21, 2202 99 29Sch I, S. No. 150 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]Entry changed by Notification 01/2026-Central Tax (Rate) from 1 May 2026 | 5%2.5% + 2.5% |
| 2202 99 31, 2202 99 39Sch I, S. No. 151 | Beverages containing milkEntry changed by Notification 01/2026-Central Tax (Rate) from 1 May 2026 | 5%2.5% + 2.5% |
| 2207Sch I, S. No. 152 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5%2.5% + 2.5% |
| 2301Sch I, S. No. 153 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | 5%2.5% + 2.5% |
| 2302Sch I, S. No. 154 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] | 5%2.5% + 2.5% |
| 2302Sch I, S. No. 155 | Rice bran (other than de-oiled rice bran) | 5%2.5% + 2.5% |
| 2303Sch I, S. No. 156 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | 5%2.5% + 2.5% |
| 2304Sch I, S. No. 157 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 5%2.5% + 2.5% |
| 2305Sch I, S. No. 158 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | 5%2.5% + 2.5% |
| 2306Sch I, S. No. 159 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran | 5%2.5% + 2.5% |
| 2307Sch I, S. No. 160 | Wine lees; argol | 5%2.5% + 2.5% |
| 2309Sch I, S. No. 161 | Fish soluble paste | 5%2.5% + 2.5% |
| 2401Sch I, S. No. 162 | Tobacco leave | 5%2.5% + 2.5% |
| 2502Sch I, S. No. 163 | Unroasted iron pyrites | 5%2.5% + 2.5% |
| 2503Sch I, S. No. 164 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 5%2.5% + 2.5% |
| 2504Sch I, S. No. 165 | Natural graphite | 5%2.5% + 2.5% |
| 2505Sch I, S. No. 166 | Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 | 5%2.5% + 2.5% |
| 2506Sch I, S. No. 167 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5%2.5% + 2.5% |
| 2507Sch I, S. No. 168 | Kaolin and other kaolinic clays, whether or not calcined | 5%2.5% + 2.5% |
| 2508Sch I, S. No. 169 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | 5%2.5% + 2.5% |
| 2509Sch I, S. No. 170 | Chalk | 5%2.5% + 2.5% |
| 2510Sch I, S. No. 171 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 5%2.5% + 2.5% |
| 2511Sch I, S. No. 172 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | 5%2.5% + 2.5% |
| 2512Sch I, S. No. 173 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | 5%2.5% + 2.5% |
| 2513Sch I, S. No. 174 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | 5%2.5% + 2.5% |
| 2514Sch I, S. No. 175 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5%2.5% + 2.5% |
| 2515 [Except 2515 12 20, 2515 12 90] or 6802Sch I, S. No. 176 | Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use | 5%2.5% + 2.5% |
| 2515 11 00Sch I, S. No. 177 | Marble and travertine, crude or roughly trimmed | 5%2.5% + 2.5% |
| 2515 12 10Sch I, S. No. 178 | Marble and travertine blocks | 5%2.5% + 2.5% |
| 2516 [Except 2516 11 00, 25161200]Sch I, S. No. 179 | Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5%2.5% + 2.5% |
| 2516 11 00Sch I, S. No. 180 | Granite crude or roughly trimmed | 5%2.5% + 2.5% |
| 2516Sch I, S. No. 181 | Granite blocks | 5%2.5% + 2.5% |
| 2517Sch I, S. No. 182 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat-treated | 5%2.5% + 2.5% |
| 2518Sch I, S. No. 183 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5%2.5% + 2.5% |
| 2519Sch I, S. No. 184 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure | 5%2.5% + 2.5% |
| 2520Sch I, S. No. 185 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 5%2.5% + 2.5% |
| 2521Sch I, S. No. 186 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. | 5%2.5% + 2.5% |
| 2522Sch I, S. No. 187 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 5%2.5% + 2.5% |
| 2524Sch I, S. No. 188 | Asbestos | 5%2.5% + 2.5% |
| 2525Sch I, S. No. 189 | Mica, including splitting; mica waste. | 5%2.5% + 2.5% |
| 2526Sch I, S. No. 190 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. | 5%2.5% + 2.5% |
| 2528Sch I, S. No. 191 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) | 5%2.5% + 2.5% |
| 2529Sch I, S. No. 192 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar | 5%2.5% + 2.5% |
| 2530Sch I, S. No. 193 | Mineral substances not elsewhere specified or included | 5%2.5% + 2.5% |
| 2611Sch I, S. No. 194 | Tungsten ores and concentrates | 5%2.5% + 2.5% |
| 2612Sch I, S. No. 195 | Uranium or thorium ores and concentrates | 5%2.5% + 2.5% |
| 2613Sch I, S. No. 196 | Molybdenum ores and concentrates | 5%2.5% + 2.5% |
| 2614Sch I, S. No. 197 | Titanium ores and concentrates | 5%2.5% + 2.5% |
| 2615Sch I, S. No. 198 | Niobium, tantalum, vanadium or zirconium ores and concentrates | 5%2.5% + 2.5% |
| 2616Sch I, S. No. 199 | Precious metal ores and concentrates | 5%2.5% + 2.5% |
| 2617Sch I, S. No. 200 | Other ores and concentrates | 5%2.5% + 2.5% |
| 2618Sch I, S. No. 201 | Granulated slag (slag sand) from the manufacture of iron or steel | 5%2.5% + 2.5% |
| 2619Sch I, S. No. 202 | Linz-Donawitz (LD) Slag | 5%2.5% + 2.5% |
| 2621Sch I, S. No. 203 | Fly Ash | 5%2.5% + 2.5% |
| 27Sch I, S. No. 204 | Bio-gas | 5%2.5% + 2.5% |
| 2704Sch I, S. No. 205 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5%2.5% + 2.5% |
| 2705Sch I, S. No. 206 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5%2.5% + 2.5% |
| 2710Sch I, S. No. 207 | (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) | 5%2.5% + 2.5% |
| 2711 12 00, 2711 13 00, 2711 19 10Sch I, S. No. 208 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited | 5%2.5% + 2.5% |
| 2711 12 00 2711 13 00, 2711 19 10Sch I, S. No. 209 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | 5%2.5% + 2.5% |
| 28Sch I, S. No. 210 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%2.5% + 2.5% |
| 28Sch I, S. No. 211 | Anaesthetics, Potassium Iodate, Iodine, Steam | 5%2.5% + 2.5% |
| 2804 40 10Sch I, S. No. 212 | Medical grade oxygen | 5%2.5% + 2.5% |
| 2805 11Sch I, S. No. 213 | Nuclear grade sodium | 5%2.5% + 2.5% |
| 2807Sch I, S. No. 214 | Sulphuric Acid | 5%2.5% + 2.5% |
| 2808Sch I, S. No. 215 | Nitric acid | 5%2.5% + 2.5% |
| 2809Sch I, S. No. 216 | Fertilizer grade phosphoric acid | 5%2.5% + 2.5% |
| 2814Sch I, S. No. 217 | Ammonia | 5%2.5% + 2.5% |
| 2845Sch I, S. No. 218 | Heavy water and other nuclear fuels | 5%2.5% + 2.5% |
| 2847Sch I, S. No. 219 | Medicinal grade hydrogen peroxide | 5%2.5% + 2.5% |
| 2853Sch I, S. No. 220 | Compressed air | 5%2.5% + 2.5% |
| 28 or 38Sch I, S. No. 221 | 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 | 5%2.5% + 2.5% |
| 29 or 3808 93Sch I, S. No. 222 | Gibberellic acid | 5%2.5% + 2.5% |
| 2906 11 10Sch I, S. No. 223 | Natural Menthol | 5%2.5% + 2.5% |
| 2906 11 10, 30, 3301Sch I, S. No. 224 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil | 5%2.5% + 2.5% |
| 30Sch I, S. No. 225 | Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%2.5% + 2.5% |
| 30 or any ChapterSch I, S. No. 226 | All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5%2.5% + 2.5% |
| 30Sch I, S. No. 227 | Diagnostic kits for detection of all types of hepatitis | 5%2.5% + 2.5% |
| 30Sch I, S. No. 228 | Medicaments (including veterinary medicaments) used in bio- chemic systems | 5%2.5% + 2.5% |
| 30Sch I, S. No. 229 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia | 5%2.5% + 2.5% |
| 3001Sch I, S. No. 230 | 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 | 5%2.5% + 2.5% |
| 3002Sch I, S. No. 231 | 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; cell cultures whether or not modified | 5%2.5% + 2.5% |
| 3002, 3006Sch I, S. No. 232 | Animal or Human Blood Vaccines | 5%2.5% + 2.5% |
| 3003Sch I, S. No. 233 | Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 | 5%2.5% + 2.5% |
| 3004Sch I, S. No. 234 | Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 | 5%2.5% + 2.5% |
| 3005Sch I, S. No. 235 | 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 | 5%2.5% + 2.5% |
| 3006Sch I, S. No. 236 | 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); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes | 5%2.5% + 2.5% |
| 3101Sch I, S. No. 237 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled | 5%2.5% + 2.5% |
| 3102Sch I, S. No. 238 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 5%2.5% + 2.5% |
| 3103Sch I, S. No. 239 | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 5%2.5% + 2.5% |
| 3104Sch I, S. No. 240 | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 5%2.5% + 2.5% |
| 3105Sch I, S. No. 241 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers | 5%2.5% + 2.5% |
| 32Sch I, S. No. 242 | Wattle extract, quebracho extract, chestnut extract | 5%2.5% + 2.5% |
| 3202Sch I, S. No. 243 | Enzymatic preparations for pre-tanning | 5%2.5% + 2.5% |
| 3304Sch I, S. No. 244 | Talcum powder, Face powder | 5%2.5% + 2.5% |
| 3305Sch I, S. No. 245 | Hair oil, shampoo | 5%2.5% + 2.5% |
| 3306Sch I, S. No. 246 | Toothpaste | 5%2.5% + 2.5% |
| 3306 10 10Sch I, S. No. 247 | Tooth powder | 5%2.5% + 2.5% |
| 3306 20 00Sch I, S. No. 248 | Yarn used to clean between the teeth (Dental floss) | 5%2.5% + 2.5% |
| 3307Sch I, S. No. 249 | Shaving cream, shaving lotion, aftershave lotion | 5%2.5% + 2.5% |
| 3307 41 00Sch I, S. No. 250 | Agarbatti, lobhan, dhoop batti, dhoop, sambraani | 5%2.5% + 2.5% |
| 3401Sch I, S. No. 251 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 5%2.5% + 2.5% |
| 3402Sch I, S. No. 252 | Sulphonated castor oil, fish oil or sperm oil | 5%2.5% + 2.5% |
| 3406Sch I, S. No. 253 | Candles, tapers and the like | 5%2.5% + 2.5% |
| 3503Sch I, S. No. 254 | 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 | 5%2.5% + 2.5% |
| 3505Sch I, S. No. 255 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | 5%2.5% + 2.5% |
| 3605 00 10Sch I, S. No. 256 | All goods | 5%2.5% + 2.5% |
| 3701Sch I, S. No. 257 | Photographic plates and film for x-ray for medical use | 5%2.5% + 2.5% |
| 3705Sch I, S. No. 258 | Photographic plates and films, exposed and developed, other than cinematographic film | 5%2.5% + 2.5% |
| 3706Sch I, S. No. 259 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 5%2.5% + 2.5% |
| 3808Sch I, S. No. 260 | 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 Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 5%2.5% + 2.5% |
| 3816Sch I, S. No. 261 | Dolomite ramming mix | 5%2.5% + 2.5% |
| 3818Sch I, S. No. 262 | Silicon wafers | 5%2.5% + 2.5% |
| 3822Sch I, S. No. 263 | All diagnostic kits or reagents including certified reference materials | 5%2.5% + 2.5% |
| 3826Sch I, S. No. 264 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 5%2.5% + 2.5% |
| 3926Sch I, S. No. 265 | Feeding bottles, Plastic beads | 5%2.5% + 2.5% |
| 4001Sch I, S. No. 266 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5%2.5% + 2.5% |
| 4004 00 00Sch I, S. No. 267 | Waste, parings or scrap of rubber (other than hard rubber) | 5%2.5% + 2.5% |
| 4007Sch I, S. No. 268 | Latex Rubber Thread | 5%2.5% + 2.5% |
| 4011Sch I, S. No. 269 | Rear Tractor tyres and rear tractor tyre tubes | 5%2.5% + 2.5% |
| 4011 30 00Sch I, S. No. 270 | New pneumatic tyres, of rubber of a kind used on aircraft | 5%2.5% + 2.5% |
| 4011 70 00Sch I, S. No. 271 | Tyre for tractors | 5%2.5% + 2.5% |
| 4011, 4013Sch I, S. No. 272 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws | 5%2.5% + 2.5% |
| 4013 90 49Sch I, S. No. 273 | Tube for tractor tyres | 5%2.5% + 2.5% |
| 4014Sch I, S. No. 274 | Nipples of feeding bottles | 5%2.5% + 2.5% |
| 4015Sch I, S. No. 275 | Surgical rubber gloves or medical examination rubber gloves | 5%2.5% + 2.5% |
| 4016Sch I, S. No. 276 | Rubber bands | 5%2.5% + 2.5% |
| 4017Sch I, S. No. 277 | Waste or scrap of hard rubber | 5%2.5% + 2.5% |
| 4101Sch I, S. No. 278 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5%2.5% + 2.5% |
| 4102Sch I, S. No. 279 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split | 5%2.5% + 2.5% |
| 4103Sch I, S. No. 280 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5%2.5% + 2.5% |
| 4104Sch I, S. No. 281 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | 5%2.5% + 2.5% |
| 4105Sch I, S. No. 282 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 5%2.5% + 2.5% |
| 4106Sch I, S. No. 283 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared | 5%2.5% + 2.5% |
| 4107Sch I, S. No. 284 | 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 | 5%2.5% + 2.5% |
| 4112Sch I, S. No. 285 | 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 | 5%2.5% + 2.5% |
| 4113Sch I, S. No. 286 | 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 | 5%2.5% + 2.5% |
| 4114Sch I, S. No. 287 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 5%2.5% + 2.5% |
| 4115Sch I, S. No. 288 | 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 | 5%2.5% + 2.5% |
| 4202 22 20Sch I, S. No. 289 | Hand bags and shopping bags, of cotton | 5%2.5% + 2.5% |
| 4202 22 30Sch I, S. No. 290 | Hand bags and shopping bags, of jute | 5%2.5% + 2.5% |
| 4203Sch I, S. No. 291 | Gloves specially designed for use in sports | 5%2.5% + 2.5% |
| 44 or any ChapterSch I, S. No. 292 | The following goods, namely: b. Cement Bonded Particle Board; c. Jute Particle Board; d. Rice Husk Board; e. Glass-fibre Reinforced Gypsum Board (GRG) f. Sisal-fibre Boards; g. Bagasse Board; and h. Cotton Stalk Particle Board i. Particle/fibre board manufactured from agricultural crop residues | 5%2.5% + 2.5% |
| 44, 68, 83Sch I, S. No. 293 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5%2.5% + 2.5% |
| 4401Sch I, S. No. 294 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5%2.5% + 2.5% |
| 4404Sch I, S. No. 295 | 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 | 5%2.5% + 2.5% |
| 4405Sch I, S. No. 296 | Wood wool; wood flour | 5%2.5% + 2.5% |
| 4406Sch I, S. No. 297 | Railway or tramway sleepers (cross-ties) of wood | 5%2.5% + 2.5% |
| 4408Sch I, S. No. 298 | 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] | 5%2.5% + 2.5% |
| 4409Sch I, S. No. 299 | Bamboo flooring | 5%2.5% + 2.5% |
| 4415Sch I, S. No. 300 | 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 | 5%2.5% + 2.5% |
| 4416Sch I, S. No. 301 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | 5%2.5% + 2.5% |
| 4417Sch I, S. No. 302 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 5%2.5% + 2.5% |
| 4418Sch I, S. No. 303 | Bamboo wood building joinery | 5%2.5% + 2.5% |
| 4419Sch I, S. No. 304 | Tableware and Kitchenware of wood | 5%2.5% + 2.5% |
| 4420Sch I, S. No. 305 | 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 | 5%2.5% + 2.5% |
| 4421Sch I, S. No. 306 | 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] | 5%2.5% + 2.5% |
| 4501Sch I, S. No. 307 | Natural cork, raw or simply prepared | 5%2.5% + 2.5% |
| 4502 00 00Sch I, S. No. 308 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers) | 5%2.5% + 2.5% |
| 4503Sch I, S. No. 309 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 5%2.5% + 2.5% |
| 4504Sch I, S. No. 310 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 5%2.5% + 2.5% |
| 4601, 4602Sch I, S. No. 311 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 5%2.5% + 2.5% |
| 4701Sch I, S. No. 312 | Mechanical wood pulp | 5%2.5% + 2.5% |
| 4703Sch I, S. No. 313 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 5%2.5% + 2.5% |
| 4704Sch I, S. No. 314 | Chemical wood pulp, sulphite, other than dissolving grades | 5%2.5% + 2.5% |
| 4705Sch I, S. No. 315 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 5%2.5% + 2.5% |
| 4706Sch I, S. No. 316 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 5%2.5% + 2.5% |
| 4707Sch I, S. No. 317 | Recovered waste or scrap of paper or paperboard | 5%2.5% + 2.5% |
| 48Sch I, S. No. 318 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 5%2.5% + 2.5% |
| 39, 48Sch I, S. No. 319 | Paper Sacks/Bags and bio-degradable bags | 5%2.5% + 2.5% |
| 4801Sch I, S. No. 320 | Newsprint, in rolls or sheets | 5%2.5% + 2.5% |
| 4817 30Sch I, S. No. 321 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 5%2.5% + 2.5% |
| 4819 10, 4819 20Sch I, S. No. 322 | Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board | 5%2.5% + 2.5% |
| 4823Sch I, S. No. 323 | Paper pulp moulded trays; Kites, Paper mache articles | 5%2.5% + 2.5% |
| 4901Sch I, S. No. 324 | Brochures, leaflets and similar printed matter, whether or not in single sheets | 5%2.5% + 2.5% |
| 5004 to 5006Sch I, S. No. 325 | Silk yarn | 5%2.5% + 2.5% |
| 5007Sch I, S. No. 326 | Woven fabrics of silk or of silk waste | 5%2.5% + 2.5% |
| 5104Sch I, S. No. 327 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool | 5%2.5% + 2.5% |
| 5105Sch I, S. No. 328 | Wool and fine or coarse animal hair, carded or combed | 5%2.5% + 2.5% |
| 5106 to 5110Sch I, S. No. 329 | Yarn of wool or of animal hair | 5%2.5% + 2.5% |
| 5111 to 5113Sch I, S. No. 330 | Woven fabrics of wool or of animal hair | 5%2.5% + 2.5% |
| 5201 to 5203Sch I, S. No. 331 | Cotton and Cotton waste | 5%2.5% + 2.5% |
| 5204Sch I, S. No. 332 | Cotton sewing thread, whether or not put up for retail sale | 5%2.5% + 2.5% |
| 5205 to 5207Sch I, S. No. 333 | Cotton yarn [other than khadi yarn] | 5%2.5% + 2.5% |
| 5208 to 5212Sch I, S. No. 334 | Woven fabrics of cotton | 5%2.5% + 2.5% |
| 5301Sch I, S. No. 335 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) | 5%2.5% + 2.5% |
| 5302Sch I, S. No. 336 | True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) | 5%2.5% + 2.5% |
| 5303Sch I, S. No. 337 | All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) | 5%2.5% + 2.5% |
| 5305 to 5308Sch I, S. No. 338 | All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled | 5%2.5% + 2.5% |
| 5309 to 5311Sch I, S. No. 339 | Woven fabrics of other vegetable textile fibres, paper yarn | 5%2.5% + 2.5% |
| 5401Sch I, S. No. 340 | Sewing thread of manmade filaments, whether or not put up for retail sale | 5%2.5% + 2.5% |
| 5402, 5403, 5404, 5405, 5406Sch I, S. No. 341 | All goods including synthetic or artificial filament yarns | 5%2.5% + 2.5% |
| 5407, 5408Sch I, S. No. 342 | Woven fabrics of manmade textile materials | 5%2.5% + 2.5% |
| 5501, 5502Sch I, S. No. 343 | Synthetic or artificial filament tow | 5%2.5% + 2.5% |
| 5503, 5504, 5506, 5507Sch I, S. No. 344 | Synthetic or artificial staple fibres | 5%2.5% + 2.5% |
| 5505Sch I, S. No. 345 | Waste of manmade fibres | 5%2.5% + 2.5% |
| 5508Sch I, S. No. 346 | Sewing thread of manmade staple fibres, whether or not put up for retail sale | 5%2.5% + 2.5% |
| 5509, 5510, 5511Sch I, S. No. 347 | Yarn of manmade staple fibres | 5%2.5% + 2.5% |
| 5512 to 5516Sch I, S. No. 348 | Woven fabrics of manmade staple fibres | 5%2.5% + 2.5% |
| 5601Sch I, S. No. 349 | Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods | 5%2.5% + 2.5% |
| 5602Sch I, S. No. 350 | Felt, whether or not impregnated, coated, covered or laminated | 5%2.5% + 2.5% |
| 5603Sch I, S. No. 351 | Nonwovens, whether or not impregnated, coated, covered or laminated | 5%2.5% + 2.5% |
| 5604Sch I, S. No. 352 | 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 | 5%2.5% + 2.5% |
| 5605Sch I, S. No. 353 | 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, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance | 5%2.5% + 2.5% |
| 5606Sch I, S. No. 354 | 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 | 5%2.5% + 2.5% |
| 5607Sch I, S. No. 355 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics including jute twine, coir cordage or ropes | 5%2.5% + 2.5% |
| 5608Sch I, S. No. 356 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 5%2.5% + 2.5% |
| 5609Sch I, S. No. 357 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir | 5%2.5% + 2.5% |
| 5701Sch I, S. No. 358 | Carpets and other textile floor coverings, knotted, whether or not made up | 5%2.5% + 2.5% |
| 5702Sch I, S. No. 359 | 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 | 5%2.5% + 2.5% |
| 5703Sch I, S. No. 360 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 5%2.5% + 2.5% |
| 5704Sch I, S. No. 361 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 5%2.5% + 2.5% |
| 5705Sch I, S. No. 362 | 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 | 5%2.5% + 2.5% |
| 5702, 5703, 5705Sch I, S. No. 363 | Coir mats, matting, floor covering and handloom durries | 5%2.5% + 2.5% |
| 5801Sch I, S. No. 364 | All goods | 5%2.5% + 2.5% |
| 5802Sch I, S. No. 365 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 | 5%2.5% + 2.5% |
| 5803Sch I, S. No. 366 | Gauze, other than narrow fabrics of heading 5806 | 5%2.5% + 2.5% |
| 5804Sch I, S. No. 367 | 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 | 5%2.5% + 2.5% |
| 5805Sch I, S. No. 368 | 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 | 5%2.5% + 2.5% |
| 5806Sch I, S. No. 369 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) | 5%2.5% + 2.5% |
| 5807Sch I, S. No. 370 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 5%2.5% + 2.5% |
| 5808Sch I, S. No. 371 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall | 5%2.5% + 2.5% |
| 5809Sch I, S. No. 372 | 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 | 5%2.5% + 2.5% |
| 5809, 5810Sch I, S. No. 373 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai | 5%2.5% + 2.5% |
| 5810Sch I, S. No. 374 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like | 5%2.5% + 2.5% |
| 5811Sch I, S. No. 375 | 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 | 5%2.5% + 2.5% |
| 5901Sch I, S. No. 376 | 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 | 5%2.5% + 2.5% |
| 5902Sch I, S. No. 377 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 5%2.5% + 2.5% |
| 5903Sch I, S. No. 378 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 5%2.5% + 2.5% |
| 5904Sch I, S. No. 379 | 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 | 5%2.5% + 2.5% |
| 5905Sch I, S. No. 380 | Textile wall coverings | 5%2.5% + 2.5% |
| 5906Sch I, S. No. 381 | Rubberised textile fabrics, other than those of heading 5902 | 5%2.5% + 2.5% |
| 5907Sch I, S. No. 382 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 5%2.5% + 2.5% |
| 5908Sch I, S. No. 383 | 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 | 5%2.5% + 2.5% |
| 5909Sch I, S. No. 384 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 5%2.5% + 2.5% |
| 5910Sch I, S. No. 385 | 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 | 5%2.5% + 2.5% |
| 5911Sch I, S. No. 386 | 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 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 | 5%2.5% + 2.5% |
| 60Sch I, S. No. 387 | Knitted or crocheted fabrics [All goods] | 5%2.5% + 2.5% |
| 61Sch I, S. No. 388 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5%2.5% + 2.5% |
| 62Sch I, S. No. 389 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5%2.5% + 2.5% |
| 63 [other than 6305 32 00, 6305 33 00, 6309]Sch I, S. No. 390 | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5%2.5% + 2.5% |
| 6309 or 6310Sch I, S. No. 391 | Worn clothing and other worn articles; rags | 5%2.5% + 2.5% |
| 64Sch I, S. No. 392 | Footwear of sale value not exceeding Rs.2500 per pair | 5%2.5% + 2.5% |
| 6501Sch I, S. No. 393 | Textile caps | 5%2.5% + 2.5% |
| 6505Sch I, S. No. 394 | Hats (knitted/crocheted) or made up from lace or other textile fabrics | 5%2.5% + 2.5% |
| 6601Sch I, S. No. 395 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 5%2.5% + 2.5% |
| 6602Sch I, S. No. 396 | Whips, riding-crops and the like | 5%2.5% + 2.5% |
| 6602 00 00Sch I, S. No. 397 | Walking-sticks including seat sticks | 5%2.5% + 2.5% |
| 6603Sch I, S. No. 398 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 5%2.5% + 2.5% |
| 6701Sch I, S. No. 399 | 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) | 5%2.5% + 2.5% |
| 68Sch I, S. No. 400 | Sand lime bricks or Stone inlay work | 5%2.5% + 2.5% |
| 6802Sch I, S. No. 401 | 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, etc.; other ornamental goods essentially of stone | 5%2.5% + 2.5% |
| 6909Sch I, S. No. 402 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 5%2.5% + 2.5% |
| 6911Sch I, S. No. 403 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 5%2.5% + 2.5% |
| 6912Sch I, S. No. 404 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 5%2.5% + 2.5% |
| 6913Sch I, S. No. 405 | Statues and other ornamental articles | 5%2.5% + 2.5% |
| 7001Sch I, S. No. 406 | Cullet or other waste or scrap of glass | 5%2.5% + 2.5% |
| 7015 10Sch I, S. No. 407 | Glasses for corrective spectacles and flint buttons | 5%2.5% + 2.5% |
| 7018Sch I, S. No. 408 | Glass beads | 5%2.5% + 2.5% |
| 7020Sch I, S. No. 409 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 5%2.5% + 2.5% |
| 7310 or 7326Sch I, S. No. 410 | Mathematical boxes, geometry boxes and colour boxes | 5%2.5% + 2.5% |
| 7310, 7323, 7612, or 7615Sch I, S. No. 411 | Milk cans made of Iron, Steel, or Aluminium | 5%2.5% + 2.5% |
| 7317Sch I, S. No. 412 | Animal shoe nails | 5%2.5% + 2.5% |
| 7319Sch I, S. No. 413 | Sewing needles | 5%2.5% + 2.5% |
| 7321Sch I, S. No. 414 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 5%2.5% + 2.5% |
| 7321 or 8516Sch I, S. No. 415 | Solar cookers | 5%2.5% + 2.5% |
| 7323Sch I, S. No. 416 | Table, kitchen or other household articles of iron & steel; Utensils | 5%2.5% + 2.5% |
| 7418Sch I, S. No. 417 | Table, kitchen or other household articles of copper; Utensils | 5%2.5% + 2.5% |
| 7419 80 30Sch I, S. No. 418 | Brass Kerosene Pressure Stove | 5%2.5% + 2.5% |
| 7615Sch I, S. No. 419 | Table, kitchen or other household articles of aluminium; Utensils | 5%2.5% + 2.5% |
| 8306Sch I, S. No. 420 | 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 | 5%2.5% + 2.5% |
| 8401Sch I, S. No. 421 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 5%2.5% + 2.5% |
| 8407 10 00, 8411Sch I, S. No. 422 | Aircraft engines | 5%2.5% + 2.5% |
| 8408Sch I, S. No. 423 | Fixed Speed Diesel Engines of power not exceeding 15HP | 5%2.5% + 2.5% |
| 8408 20 20Sch I, S. No. 424 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 5%2.5% + 2.5% |
| 8413, 8413 91Sch I, S. No. 425 | Hand pumps and parts thereof | 5%2.5% + 2.5% |
| 8413 81 90Sch I, S. No. 426 | Hydraulic Pumps for tractors | 5%2.5% + 2.5% |
| 8414 20 20Sch I, S. No. 427 | Other hand pumps | 5%2.5% + 2.5% |
| 8419 12Sch I, S. No. 428 | Solar water heater and system | 5%2.5% + 2.5% |
| 8420Sch I, S. No. 429 | Hand operated rubber roller | 5%2.5% + 2.5% |
| 8424Sch I, S. No. 430 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 5%2.5% + 2.5% |
| 8424Sch I, S. No. 431 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 5%2.5% + 2.5% |
| 8432Sch I, S. No. 432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] | 5%2.5% + 2.5% |
| 8433Sch I, S. No. 433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 5%2.5% + 2.5% |
| 8436Sch I, S. No. 434 | 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 | 5%2.5% + 2.5% |
| 8452Sch I, S. No. 435 | 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 | 5%2.5% + 2.5% |
| 8479Sch I, S. No. 436 | Composting Machines | 5%2.5% + 2.5% |
| 84, 85 or 94Sch I, S. No. 437 | 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. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5%2.5% + 2.5% |
| 8504Sch I, S. No. 438 | Charger or charging station for Electrically operated vehicles | 5%2.5% + 2.5% |
| 8525 60Sch I, S. No. 439 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 5%2.5% + 2.5% |
| 87Sch I, S. No. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5%2.5% + 2.5% |
| 87Sch I, S. No. 441 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5%2.5% + 2.5% |
| 8701Sch I, S. No. 442 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 5%2.5% + 2.5% |
| 8708Sch I, S. No. 443 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 5%2.5% + 2.5% |
| 8708 10 10Sch I, S. No. 444 | Bumpers and parts thereof for tractors | 5%2.5% + 2.5% |
| 8708 30 00Sch I, S. No. 445 | Brakes assembly and its parts thereof for tractors | 5%2.5% + 2.5% |
| 8708 40 00Sch I, S. No. 446 | Gear boxes and parts thereof for tractors | 5%2.5% + 2.5% |
| 8708 50 00Sch I, S. No. 447 | Transaxles and its parts thereof for tractors | 5%2.5% + 2.5% |
| 8708 70 00Sch I, S. No. 448 | Road wheels and parts and accessories thereof for tractors | 5%2.5% + 2.5% |
| 8708 91 00Sch I, S. No. 449 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof | 5%2.5% + 2.5% |
| 8708 92 00Sch I, S. No. 450 | Silencer assembly for tractors and parts thereof | 5%2.5% + 2.5% |
| 8708 93 00Sch I, S. No. 451 | Clutch assembly and its parts thereof for tractors | 5%2.5% + 2.5% |
| 8708 94 00Sch I, S. No. 452 | Steering wheels and its parts thereof for tractor | 5%2.5% + 2.5% |
| 8708 99 00Sch I, S. No. 453 | Hydraulic and its parts thereof for tractors | 5%2.5% + 2.5% |
| 8708 99 00Sch I, S. No. 454 | Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. | 5%2.5% + 2.5% |
| 8710Sch I, S. No. 455 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 5%2.5% + 2.5% |
| 8712Sch I, S. No. 456 | Bicycles and other cycles (including delivery tricycles), not motorised | 5%2.5% + 2.5% |
| 8713Sch I, S. No. 457 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 5%2.5% + 2.5% |
| 8714Sch I, S. No. 458 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 | 5%2.5% + 2.5% |
| 8714 20Sch I, S. No. 459 | Parts and accessories of carriage for disabled persons | 5%2.5% + 2.5% |
| 8716 20 00Sch I, S. No. 460 | Self-loading or self-unloading trailers for agricultural purposes | 5%2.5% + 2.5% |
| 8716 80Sch I, S. No. 461 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 5%2.5% + 2.5% |
| 88 or Any other ChapterSch I, S. No. 462 | Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads | 5%2.5% + 2.5% |
| 8802Sch I, S. No. 463 | Other aircraft (for example, helicopters, aeroplanes), other than for personal use | 5%2.5% + 2.5% |
| 8806Sch I, S. No. 464 | Unmanned aircraft | 5%2.5% + 2.5% |
| 8807Sch I, S. No. 465 | Parts of goods of heading 8802 or 8806 | 5%2.5% + 2.5% |
| 8901Sch I, S. No. 466 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | 5%2.5% + 2.5% |
| 8902Sch I, S. No. 467 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5%2.5% + 2.5% |
| 8904Sch I, S. No. 468 | Tugs and pusher craft | 5%2.5% + 2.5% |
| 8905Sch I, S. No. 469 | Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms | 5%2.5% + 2.5% |
| 8906Sch I, S. No. 470 | Other vessels, including warships and lifeboats other than rowing boats | 5%2.5% + 2.5% |
| 8907Sch I, S. No. 471 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) | 5%2.5% + 2.5% |
| Any chapterSch I, S. No. 472 | Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 | 5%2.5% + 2.5% |
| 90Sch I, S. No. 473 | Coronary stents and coronary stent systems for use with cardiac catheters | 5%2.5% + 2.5% |
| 90 or any other ChapterSch I, S. No. 474 | Artificial kidney | 5%2.5% + 2.5% |
| 90 or any other ChapterSch I, S. No. 475 | Blood glucose monitoring system (Glucometer) and test strips | 5%2.5% + 2.5% |
| 90 or any other ChapterSch I, S. No. 476 | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device | 5%2.5% + 2.5% |
| 90 or any other ChapterSch I, S. No. 477 | Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs | 5%2.5% + 2.5% |
| 90 or any other ChapterSch I, S. No. 478 | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule | 5%2.5% + 2.5% |
| 90 or 84Sch I, S. No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5%2.5% + 2.5% |
| 9001Sch I, S. No. 480 | Contact lenses; Spectacle lenses | 5%2.5% + 2.5% |
| 9003Sch I, S. No. 481 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 5%2.5% + 2.5% |
| 9004Sch I, S. No. 482 | Spectacles, corrective (including goggles for correcting vision) | 5%2.5% + 2.5% |
| 9018Sch I, S. No. 483 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments | 5%2.5% + 2.5% |
| 9019Sch I, S. No. 484 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 5%2.5% + 2.5% |
| 9020Sch I, S. No. 485 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 5%2.5% + 2.5% |
| 9021Sch I, S. No. 486 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] | 5%2.5% + 2.5% |
| 9022Sch I, S. No. 487 | 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 like | 5%2.5% + 2.5% |
| 9025Sch I, S. No. 488 | Thermometers for medical, surgical, dental or veterinary usage | 5%2.5% + 2.5% |
| 9027Sch I, S. No. 489 | Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis | 5%2.5% + 2.5% |
| 9403Sch I, S. No. 490 | Furniture wholly made of bamboo, cane or rattan | 5%2.5% + 2.5% |
| 9404Sch I, S. No. 491 | Coir products (except coir mattresses) | 5%2.5% + 2.5% |
| 9404Sch I, S. No. 492 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece | 5%2.5% + 2.5% |
| 9404Sch I, S. No. 493 | Cotton quilts of sale value not exceeding Rs. 2500 per piece | 5%2.5% + 2.5% |
| 9401 10 00Sch I, S. No. 494 | Aircraft seats | 5%2.5% + 2.5% |
| 9405Sch I, S. No. 495 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 5%2.5% + 2.5% |
| 9503Sch I, S. No. 496 | Toy balloons made of natural rubber latex | 5%2.5% + 2.5% |
| 9503Sch I, S. No. 497 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 5%2.5% + 2.5% |
| 9504Sch I, S. No. 498 | Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) | 5%2.5% + 2.5% |
| 9506Sch I, S. No. 499 | Sports goods other than articles and equipment for general physical exercise | 5%2.5% + 2.5% |
| 9507Sch I, S. No. 500 | Fishing hooks | 5%2.5% + 2.5% |
| 9507Sch I, S. No. 501 | 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 | 5%2.5% + 2.5% |
| 9601Sch I, S. No. 502 | Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 5%2.5% + 2.5% |
| 9603 [other than 9603 10 00]Sch I, S. No. 503 | Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) | 5%2.5% + 2.5% |
| 9603 21 00Sch I, S. No. 504 | Tooth brushes including dental-plate brushes | 5%2.5% + 2.5% |
| 9607Sch I, S. No. 505 | Slide fasteners and parts thereof | 5%2.5% + 2.5% |
| 9615Sch I, S. No. 506 | 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 | 5%2.5% + 2.5% |
| 9619 00 30, 9619 00 40, or 9619 00 90Sch I, S. No. 507 | All goods | 5%2.5% + 2.5% |
| 9701Sch I, S. No. 508 | 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 | 5%2.5% + 2.5% |
| 9702Sch I, S. No. 509 | Original engravings, prints and lithographs | 5%2.5% + 2.5% |
| 9703Sch I, S. No. 510 | Original sculptures and statuary, in any material | 5%2.5% + 2.5% |
| 9704Sch I, S. No. 511 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 | 5%2.5% + 2.5% |
| 9705Sch I, S. No. 512 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins | 5%2.5% + 2.5% |
| 9706Sch I, S. No. 513 | Antiques of an age exceeding one hundred years | 5%2.5% + 2.5% |
| 9804Sch I, S. No. 514 | All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] | 5%2.5% + 2.5% |
| Any chapterSch I, S. No. 515 | Rosaries, prayer beads or Hawan samagri | 5%2.5% + 2.5% |
| Any chapterSch I, S. No. 516 | Biomass briquettes or solid bio fuel pellets | 5%2.5% + 2.5% |
| 1702Sch II, S. No. 1 | Artificial honey, whether or not mixed with natural honey | 18%9% + 9% |
| 2207Sch II, S. No. 2 | Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18%9% + 9% |
| 22071012Sch II, S. No. 3 | Spirits for industrial use | 18%9% + 9% |
| 2209Sch II, S. No. 4 | Vinegar and substitutes for vinegar obtained from acetic acid | 18%9% + 9% |
| 2403 19 21, 2403 19 29Sch II, S. No. 4A | BirisEntry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 18%9% + 9% |
| 24041200Sch II, S. No. 5 | Products containing nicotine and intended for inhalation without combustion | 18%9% + 9% |
| 24049100, 24049200, 24049900Sch II, S. No. 6 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18%9% + 9% |
| 2515 12 20, 2515 12 90Sch II, S. No. 7 | Marble and travertine, other than blocks | 18%9% + 9% |
| 2516 12 00Sch II, S. No. 8 | Granite, other than blocks | 18%9% + 9% |
| 2523Sch II, S. No. 9 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 18%9% + 9% |
| 2601Sch II, S. No. 10 | Iron ores and concentrates, including roasted iron pyrites | 18%9% + 9% |
| 2602Sch II, S. No. 11 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. | 18%9% + 9% |
| 2603Sch II, S. No. 12 | Copper ores and concentrates | 18%9% + 9% |
| 2604Sch II, S. No. 13 | Nickel ores and concentrates | 18%9% + 9% |
| 2605Sch II, S. No. 14 | Cobalt ores and concentrates | 18%9% + 9% |
| 2606Sch II, S. No. 15 | Aluminium ores and concentrates | 18%9% + 9% |
| 2607Sch II, S. No. 16 | Lead ores and concentrates | 18%9% + 9% |
| 2608Sch II, S. No. 17 | Zinc ores and concentrates | 18%9% + 9% |
| 2609Sch II, S. No. 18 | Tin ores and concentrates | 18%9% + 9% |
| 2610Sch II, S. No. 19 | Chromium ores and concentrates | 18%9% + 9% |
| 2619Sch II, S. No. 20 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag | 18%9% + 9% |
| 2620Sch II, S. No. 21 | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds | 18%9% + 9% |
| 2621Sch II, S. No. 22 | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] | 18%9% + 9% |
| 2701Sch II, S. No. 23 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 18%9% + 9% |
| 2702Sch II, S. No. 24 | Lignite, whether or not agglomerated, excluding jet | 18%9% + 9% |
| 2703Sch II, S. No. 25 | Peat (including peat litter), whether or not agglomerated | 18%9% + 9% |
| 2706Sch II, S. No. 26 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18%9% + 9% |
| 2707Sch II, S. No. 27 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene | 18%9% + 9% |
| 2708Sch II, S. No. 28 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 18%9% + 9% |
| 2710Sch II, S. No. 29 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) | 18%9% + 9% |
| 2711Sch II, S. No. 30 | Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] | 18%9% + 9% |
| 2712Sch II, S. No. 31 | Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | 18%9% + 9% |
| 2713Sch II, S. No. 32 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 18%9% + 9% |
| 2714Sch II, S. No. 33 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 18%9% + 9% |
| 2715Sch II, S. No. 34 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | 18%9% + 9% |
| 28Sch II, S. No. 35 | All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] | 18%9% + 9% |
| 29Sch II, S. No. 36 | All organic chemicals other than giberellic acid | 18%9% + 9% |
| 2906 11 90Sch II, S. No. 37 | Goods other than Natural Menthol | 18%9% + 9% |
| 29061190, 30, 3301Sch II, S. No. 38 | Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil | 18%9% + 9% |
| 3102Sch II, S. No. 39 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | 18%9% + 9% |
| 3103Sch II, S. No. 40 | Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers | 18%9% + 9% |
| 3104Sch II, S. No. 41 | Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers | 18%9% + 9% |
| 3105Sch II, S. No. 42 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers | 18%9% + 9% |
| 3201Sch II, S. No. 43 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) | 18%9% + 9% |
| 3202Sch II, S. No. 44 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) | 18%9% + 9% |
| 3203Sch II, S. No. 45 | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin | 18%9% + 9% |
| 3204Sch II, S. No. 46 | Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined | 18%9% + 9% |
| 3205Sch II, S. No. 47 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | 18%9% + 9% |
| 3206Sch II, S. No. 48 | Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined | 18%9% + 9% |
| 3207Sch II, S. No. 49 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes | 18%9% + 9% |
| 3208Sch II, S. No. 50 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | 18%9% + 9% |
| 3209Sch II, S. No. 51 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | 18%9% + 9% |
| 3210Sch II, S. No. 52 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 18%9% + 9% |
| 3211 00 00Sch II, S. No. 53 | Prepared driers | 18%9% + 9% |
| 3212Sch II, S. No. 54 | Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale | 18%9% + 9% |
| 3213Sch II, S. No. 55 | Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings | 18%9% + 9% |
| 3214Sch II, S. No. 56 | Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like | 18%9% + 9% |
| 3215Sch II, S. No. 57 | All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink | 18%9% + 9% |
| 3301Sch II, S. No. 58 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases | 18%9% + 9% |
| 3302Sch II, S. No. 59 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de- terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] | 18%9% + 9% |
| 3303Sch II, S. No. 60 | Perfumes and toilet waters | 18%9% + 9% |
| 3304Sch II, S. No. 61 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] | 18%9% + 9% |
| 3305Sch II, S. No. 62 | Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] | 18%9% + 9% |
| 3306Sch II, S. No. 63 | Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)] | 18%9% + 9% |
| 3307Sch II, S. No. 64 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] | 18%9% + 9% |
| 3307 41 00Sch II, S. No. 65 | Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] | 18%9% + 9% |
| 3401Sch II, S. No. 66 | Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap[other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | 18%9% + 9% |
| 3402Sch II, S. No. 67 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] | 18%9% + 9% |
| 3403Sch II, S. No. 68 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals | 18%9% + 9% |
| 3404Sch II, S. No. 69 | Artificial waxes and prepared waxes | 18%9% + 9% |
| 3405Sch II, S. No. 70 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 | 18%9% + 9% |
| 3407Sch II, S. No. 71 | Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) | 18%9% + 9% |
| 3501Sch II, S. No. 72 | Casein, caseinates and other casein derivatives; casein glues | 18%9% + 9% |
| 3502Sch II, S. No. 73 | Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives | 18%9% + 9% |
| 3504Sch II, S. No. 74 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein | 18%9% + 9% |
| 3506Sch II, S. No. 75 | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg | 18%9% + 9% |
| 3507Sch II, S. No. 76 | Enzymes, prepared enzymes | 18%9% + 9% |
| 3601Sch II, S. No. 77 | Propellant powders | 18%9% + 9% |
| 3602Sch II, S. No. 78 | Prepared explosives, other than propellant powders, such as industrial explosives | 18%9% + 9% |
| 3603Sch II, S. No. 79 | Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators | 18%9% + 9% |
| 3604Sch II, S. No. 80 | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 18%9% + 9% |
| 3606Sch II, S. No. 81 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters | 18%9% + 9% |
| 3701Sch II, S. No. 82 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) | 18%9% + 9% |
| 3702Sch II, S. No. 83 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18%9% + 9% |
| 3703Sch II, S. No. 84 | Photographic paper, paperboard and textiles, sensitised, unexposed | 18%9% + 9% |
| 3704Sch II, S. No. 85 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 18%9% + 9% |
| 3706Sch II, S. No. 86 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 18%9% + 9% |
| 3707Sch II, S. No. 87 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 18%9% + 9% |
| 3801Sch II, S. No. 88 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 18%9% + 9% |
| 3802Sch II, S. No. 89 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 18%9% + 9% |
| 3803 00 00Sch II, S. No. 90 | Tall oil, whether or not refined | 18%9% + 9% |
| 3804Sch II, S. No. 91 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 | 18%9% + 9% |
| 3805Sch II, S. No. 92 | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent | 18%9% + 9% |
| 3806Sch II, S. No. 93 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 18%9% + 9% |
| 3807Sch II, S. No. 94 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 18%9% + 9% |
| 3808Sch II, S. No. 95 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 260 of Schedule I] | 18%9% + 9% |
| 3809Sch II, S. No. 96 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | 18%9% + 9% |
| 3810Sch II, S. No. 97 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | 18%9% + 9% |
| 3811Sch II, S. No. 98 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | 18%9% + 9% |
| 3812Sch II, S. No. 99 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics such as vulcanizing agents for rubber | 18%9% + 9% |
| 3813Sch II, S. No. 100 | Preparations and charges for fire-extinguishers; charged fire extinguishing grenades | 18%9% + 9% |
| 3814Sch II, S. No. 101 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 18%9% + 9% |
| 3815Sch II, S. No. 102 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 18%9% + 9% |
| 3816Sch II, S. No. 103 | Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [other than dolomite ramming mix] | 18%9% + 9% |
| 3817Sch II, S. No. 104 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 18%9% + 9% |
| 3818Sch II, S. No. 105 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] | 18%9% + 9% |
| 3819Sch II, S. No. 106 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 18%9% + 9% |
| 3820Sch II, S. No. 107 | Anti-freezing preparations and prepared de-icing fluids | 18%9% + 9% |
| 3821Sch II, S. No. 108 | Prepared culture media for development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells | 18%9% + 9% |
| 3823Sch II, S. No. 109 | Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols | 18%9% + 9% |
| 3824Sch II, S. No. 110 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | 18%9% + 9% |
| 3825Sch II, S. No. 111 | Residual products of the chemical or allied industries, not elsewhere specified or included [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] | 18%9% + 9% |
| 3826Sch II, S. No. 112 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 18%9% + 9% |
| 3827Sch II, S. No. 113 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 18%9% + 9% |
| 3901 to 3913Sch II, S. No. 114 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms | 18%9% + 9% |
| 3914Sch II, S. No. 115 | Ion exchangers based on polymers of headings 3901 to 3913, in primary forms | 18%9% + 9% |
| 3915Sch II, S. No. 116 | Waste, Parings and Scrap, of Plastics | 18%9% + 9% |
| 3916Sch II, S. No. 117 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics | 18%9% + 9% |
| 3917Sch II, S. No. 118 | Tubes, pipes and hoses, and fittings therefor, of plastics | 18%9% + 9% |
| 3918Sch II, S. No. 119 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter | 18%9% + 9% |
| 3919Sch II, S. No. 120 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 18%9% + 9% |
| 3920Sch II, S. No. 121 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 18%9% + 9% |
| 3921Sch II, S. No. 122 | Other plates, sheets, film, foil and strip, of plastics | 18%9% + 9% |
| 3922Sch II, S. No. 123 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics | 18%9% + 9% |
| 3923Sch II, S. No. 124 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 18%9% + 9% |
| 3924Sch II, S. No. 125 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 18%9% + 9% |
| 3925Sch II, S. No. 126 | Builders’ ware of plastics, not elsewhere specified or included | 18%9% + 9% |
| 3926Sch II, S. No. 127 | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] | 18%9% + 9% |
| 4002Sch II, S. No. 128 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene- propylene-Non-conjugated diene rubber (EPDM) | 18%9% + 9% |
| 4003Sch II, S. No. 129 | Reclaimed rubber in primary forms or in plates, sheets or strip | 18%9% + 9% |
| 4004Sch II, S. No. 130 | Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) | 18%9% + 9% |
| 4005Sch II, S. No. 131 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 18%9% + 9% |
| 4006Sch II, S. No. 132 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 18%9% + 9% |
| 4007Sch II, S. No. 133 | Vulcanised rubber thread and cord, other than latex rubber thread | 18%9% + 9% |
| 4008Sch II, S. No. 134 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 18%9% + 9% |
| 4009Sch II, S. No. 135 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 18%9% + 9% |
| 4010Sch II, S. No. 136 | Conveyor or transmission belts or belting, of vulcanised rubber | 18%9% + 9% |
| 4011Sch II, S. No. 137 | 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) | 18%9% + 9% |
| 4012Sch II, S. No. 138 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber | 18%9% + 9% |
| 4013Sch II, S. No. 139 | Inner tubes of rubber (other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes) | 18%9% + 9% |
| 4014Sch II, S. No. 140 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] | 18%9% + 9% |
| 4015Sch II, S. No. 141 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] | 18%9% + 9% |
| 4016Sch II, S. No. 142 | Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] | 18%9% + 9% |
| 4017Sch II, S. No. 143 | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber | 18%9% + 9% |
| 4201Sch II, S. No. 144 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 18%9% + 9% |
| 4202Sch II, S. No. 145 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] | 18%9% + 9% |
| 4203Sch II, S. No. 146 | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] | 18%9% + 9% |
| 4205Sch II, S. No. 147 | Other articles of leather or of composition leather | 18%9% + 9% |
| 4206Sch II, S. No. 148 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | 18%9% + 9% |
| 4301Sch II, S. No. 149 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. | 18%9% + 9% |
| 4302Sch II, S. No. 150 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 | 18%9% + 9% |
| 4303Sch II, S. No. 151 | Articles of apparel, clothing accessories and other articles of furskin | 18%9% + 9% |
| 4304Sch II, S. No. 152 | Artificial fur and articles thereof | 18%9% + 9% |
| 4403Sch II, S. No. 153 | Wood in the rough | 18%9% + 9% |
| 4407Sch II, S. No. 154 | Wood sawn or chipped | 18%9% + 9% |
| 4408Sch II, S. No. 155 | 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 [other than for match splints] | 18%9% + 9% |
| 4409Sch II, S. No. 156 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end- jointed [other than bamboo flooring] | 18%9% + 9% |
| 4410Sch II, S. No. 157 | Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards | 18%9% + 9% |
| 4411Sch II, S. No. 158 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards | 18%9% + 9% |
| 4412Sch II, S. No. 159 | Plywood, veneered panels and similar laminated wood | 18%9% + 9% |
| 4413Sch II, S. No. 160 | Densified wood, in blocks, plates, strips, or profile shapes | 18%9% + 9% |
| 4414Sch II, S. No. 161 | Wooden frames for paintings, photographs, mirrors or similar objects | 18%9% + 9% |
| 4418Sch II, S. No. 162 | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] | 18%9% + 9% |
| 4421Sch II, S. No. 163 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware | 18%9% + 9% |
| 44 or any ChapterSch II, S. No. 164 | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles | 18%9% + 9% |
| 4501Sch II, S. No. 165 | Waste cork; crushed, granulated or ground cork | 18%9% + 9% |
| 4702Sch II, S. No. 166 | Chemical wood pulp, dissolving grades | 18%9% + 9% |
| 4802Sch II, S. No. 167 | 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 note book and notebooks only] | 18%9% + 9% |
| 4803Sch II, S. No. 168 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets | 18%9% + 9% |
| 4804Sch II, S. No. 169 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 18%9% + 9% |
| 4805Sch II, S. No. 170 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 18%9% + 9% |
| 4806Sch II, S. No. 171 | Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets | 18%9% + 9% |
| 4806 20 00Sch II, S. No. 172 | Greaseproof papers | 18%9% + 9% |
| 4806 40 10Sch II, S. No. 173 | Glassine papers | 18%9% + 9% |
| 4807Sch II, S. No. 174 | 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 | 18%9% + 9% |
| 4808Sch II, S. No. 175 | 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 | 18%9% + 9% |
| 4809Sch II, S. No. 176 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets | 18%9% + 9% |
| 4810Sch II, S. No. 177 | 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 | 18%9% + 9% |
| 4811Sch II, S. No. 178 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 18%9% + 9% |
| 4812Sch II, S. No. 179 | Filter blocks, slabs and plates, of paper pulp | 18%9% + 9% |
| 4813Sch II, S. No. 180 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 18%9% + 9% |
| 4814Sch II, S. No. 181 | Wall paper and similar wall coverings; window transparencies of paper | 18%9% + 9% |
| 4816Sch II, S. No. 182 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 18%9% + 9% |
| 4817 [Except 4817 30]Sch II, S. No. 183 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] | 18%9% + 9% |
| 4818Sch II, S. No. 184 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres | 18%9% + 9% |
| 4819 (except 4819 10, 4819 20)Sch II, S. No. 185 | All Goods (other than Cartons, boxes and cases of, (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board) | 18%9% + 9% |
| 4820Sch II, S. No. 186 | Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] | 18%9% + 9% |
| 4821Sch II, S. No. 187 | Paper or paperboard labels of all kinds, whether or not printed | 18%9% + 9% |
| 4822Sch II, S. No. 188 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 18%9% + 9% |
| 4823Sch II, S. No. 189 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] | 18%9% + 9% |
| 4906 00 00Sch II, S. No. 190 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 18%9% + 9% |
| 4907Sch II, S. No. 191 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form | 18%9% + 9% |
| 4908Sch II, S. No. 192 | Transfers (decalcomanias). | 18%9% + 9% |
| 4909Sch II, S. No. 193 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. | 18%9% + 9% |
| 4910Sch II, S. No. 194 | Calendars of any kind, printed, including calendar blocks. | 18%9% + 9% |
| 4911Sch II, S. No. 195 | Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. | 18%9% + 9% |
| 5601 22 00Sch II, S. No. 196 | Cigarette Filter rods | 18%9% + 9% |
| 61Sch II, S. No. 197 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18%9% + 9% |
| 62Sch II, S. No. 198 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18%9% + 9% |
| 63 [other than 6309]Sch II, S. No. 199 | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18%9% + 9% |
| 3923 or 6305Sch II, S. No. 200 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods | 18%9% + 9% |
| 6305 32 00Sch II, S. No. 201 | Flexible intermediate bulk containers | 18%9% + 9% |
| 6401Sch II, S. No. 202 | 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 | 18%9% + 9% |
| 6402Sch II, S. No. 203 | Other footwear with outer soles and uppers of rubber or plastics | 18%9% + 9% |
| 6403Sch II, S. No. 204 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18%9% + 9% |
| 6404Sch II, S. No. 205 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 18%9% + 9% |
| 6405Sch II, S. No. 206 | Other footwear | 18%9% + 9% |
| 6406Sch II, S. No. 207 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | 18%9% + 9% |
| 6501Sch II, S. No. 208 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps] | 18%9% + 9% |
| 6502Sch II, S. No. 209 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed | 18%9% + 9% |
| 6504 00 00Sch II, S. No. 210 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed | 18%9% + 9% |
| 6505Sch II, S. No. 211 | Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | 18%9% + 9% |
| 6506Sch II, S. No. 212 | Other headgear, whether or not lined or trimmed | 18%9% + 9% |
| 6507Sch II, S. No. 213 | Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear | 18%9% + 9% |
| 6702Sch II, S. No. 214 | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit | 18%9% + 9% |
| 6703Sch II, S. No. 215 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18%9% + 9% |
| 6704Sch II, S. No. 216 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included | 18%9% + 9% |
| 6801Sch II, S. No. 217 | Setts, curbstones and flagstones, of natural stone (except slate) | 18%9% + 9% |
| 6802Sch II, S. No. 218 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than 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, etc.; other ornamental goods essentially of stone][except the items covered in Sl. No. 176 in Schedule I] | 18%9% + 9% |
| 6803Sch II, S. No. 219 | Worked slate and articles of slate or of agglomerated slate | 18%9% + 9% |
| 6804Sch II, S. No. 220 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials | 18%9% + 9% |
| 6805Sch II, S. No. 221 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | 18%9% + 9% |
| 6806Sch II, S. No. 222 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound- insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 | 18%9% + 9% |
| 6807Sch II, S. No. 223 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | 18%9% + 9% |
| 6808Sch II, S. No. 224 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders | 18%9% + 9% |
| 6809Sch II, S. No. 225 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented | 18%9% + 9% |
| 6810Sch II, S. No. 226 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | 18%9% + 9% |
| 6811Sch II, S. No. 227 | Articles of asbestos-cement, of cellulose fibre-cement or the like | 18%9% + 9% |
| 6812Sch II, S. No. 228 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 | 18%9% + 9% |
| 6813Sch II, S. No. 229 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials | 18%9% + 9% |
| 6814Sch II, S. No. 230 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | 18%9% + 9% |
| 6815Sch II, S. No. 231 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] | 18%9% + 9% |
| 6901Sch II, S. No. 232 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths | 18%9% + 9% |
| 6902Sch II, S. No. 233 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | 18%9% + 9% |
| 6903Sch II, S. No. 234 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths | 18%9% + 9% |
| 6904Sch II, S. No. 235 | Ceramic flooring blocks, support or filler tiles and the like | 18%9% + 9% |
| 6905Sch II, S. No. 236 | Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods | 18%9% + 9% |
| 6906Sch II, S. No. 237 | Ceramic pipes, conduits, guttering and pipe fittings | 18%9% + 9% |
| 6907Sch II, S. No. 238 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | 18%9% + 9% |
| 6909Sch II, S. No. 239 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods | 18%9% + 9% |
| 6910Sch II, S. No. 240 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures | 18%9% + 9% |
| 6914Sch II, S. No. 241 | Other ceramic articles | 18%9% + 9% |
| 7002Sch II, S. No. 242 | Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked | 18%9% + 9% |
| 7003Sch II, S. No. 243 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 18%9% + 9% |
| 7004Sch II, S. No. 244 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 18%9% + 9% |
| 7005Sch II, S. No. 245 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 18%9% + 9% |
| 7006 00 00Sch II, S. No. 246 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials | 18%9% + 9% |
| 7007Sch II, S. No. 247 | Safety glass, consisting of toughened (tempered) or laminated glass | 18%9% + 9% |
| 7008Sch II, S. No. 248 | Multiple-walled insulating units of glass | 18%9% + 9% |
| 7009Sch II, S. No. 249 | Glass mirrors, whether or not framed, including rear-view mirrors | 18%9% + 9% |
| 7010Sch II, S. No. 250 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | 18%9% + 9% |
| 7011Sch II, S. No. 251 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like | 18%9% + 9% |
| 7013Sch II, S. No. 252 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 18%9% + 9% |
| 7014Sch II, S. No. 253 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | 18%9% + 9% |
| 7015Sch II, S. No. 254 | Clock or watch glasses and similar glasses, glasses for non- corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | 18%9% + 9% |
| 7016Sch II, S. No. 255 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms | 18%9% + 9% |
| 7017Sch II, S. No. 256 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | 18%9% + 9% |
| 7018Sch II, S. No. 257 | Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter | 18%9% + 9% |
| 7019Sch II, S. No. 258 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) | 18%9% + 9% |
| 7020Sch II, S. No. 259 | Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] | 18%9% + 9% |
| 7201Sch II, S. No. 260 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 18%9% + 9% |
| 7202Sch II, S. No. 261 | Ferro-alloys | 18%9% + 9% |
| 7203Sch II, S. No. 262 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms | 18%9% + 9% |
| 7204Sch II, S. No. 263 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | 18%9% + 9% |
| 7205Sch II, S. No. 264 | Granules and powders, of pig iron, spiegeleisen, iron or steel | 18%9% + 9% |
| 7206Sch II, S. No. 265 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) | 18%9% + 9% |
| 7207Sch II, S. No. 266 | Semi-finished products of iron or non-alloy steel | 18%9% + 9% |
| 7208 to 7212Sch II, S. No. 267 | All flat-rolled products of iron or non-alloy steel | 18%9% + 9% |
| 7213 to 7215Sch II, S. No. 268 | All bars and rods, of iron or non-alloy steel | 18%9% + 9% |
| 7216Sch II, S. No. 269 | Angles, shapes and sections of iron or non-alloy steel | 18%9% + 9% |
| 7217Sch II, S. No. 270 | Wire of iron or non-alloy steel | 18%9% + 9% |
| 7218Sch II, S. No. 271 | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel | 18%9% + 9% |
| 7219, 7220Sch II, S. No. 272 | All flat-rolled products of stainless steel | 18%9% + 9% |
| 7221, 7222Sch II, S. No. 273 | All bars and rods, of stainless steel | 18%9% + 9% |
| 7223Sch II, S. No. 274 | Wire of stainless steel | 18%9% + 9% |
| 7224Sch II, S. No. 275 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel | 18%9% + 9% |
| 7225, 7226Sch II, S. No. 276 | All flat-rolled products of other alloy steel | 18%9% + 9% |
| 7227, 7228Sch II, S. No. 277 | All bars and rods of other alloy steel. | 18%9% + 9% |
| 7229Sch II, S. No. 278 | Wire of other alloy steel | 18%9% + 9% |
| 7301Sch II, S. No. 279 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | 18%9% + 9% |
| 7302Sch II, S. No. 280 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails | 18%9% + 9% |
| 7303Sch II, S. No. 281 | Tubes, pipes and hollow profiles, of cast iron | 18%9% + 9% |
| 7304Sch II, S. No. 282 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 18%9% + 9% |
| 7305Sch II, S. No. 283 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel | 18%9% + 9% |
| 7306Sch II, S. No. 284 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 18%9% + 9% |
| 7307Sch II, S. No. 285 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 18%9% + 9% |
| 7308Sch II, S. No. 286 | Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] | 18%9% + 9% |
| 7309Sch II, S. No. 287 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 18%9% + 9% |
| 7310Sch II, S. No. 288 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment, other than Milk cans made of Iron or Steel | 18%9% + 9% |
| 7311Sch II, S. No. 289 | Containers for compressed or liquefied gas, of iron or steel | 18%9% + 9% |
| 7312Sch II, S. No. 290 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated | 18%9% + 9% |
| 7313Sch II, S. No. 291 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel | 18%9% + 9% |
| 7314Sch II, S. No. 292 | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel | 18%9% + 9% |
| 7315Sch II, S. No. 293 | Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315 82, 7315 89, 7315 90 | 18%9% + 9% |
| 7316Sch II, S. No. 294 | Anchors, grapnels and parts thereof, of iron or steel | 18%9% + 9% |
| 7317Sch II, S. No. 295 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | 18%9% + 9% |
| 7318Sch II, S. No. 296 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel | 18%9% + 9% |
| 7319Sch II, S. No. 297 | Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included | 18%9% + 9% |
| 7320Sch II, S. No. 298 | Springs and leaves for springs, of iron and steel | 18%9% + 9% |
| 7321Sch II, S. No. 299 | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves, wood burning stoves of iron or steel, and solar cookers] | 18%9% + 9% |
| 7322Sch II, S. No. 300 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel | 18%9% + 9% |
| 7323Sch II, S. No. 301 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel) | 18%9% + 9% |
| 7323 9410Sch II, S. No. 302 | Ghamella | 18%9% + 9% |
| 7324Sch II, S. No. 303 | Sanitary ware and parts thereof, of iron and steel | 18%9% + 9% |
| 7325Sch II, S. No. 304 | Other cast articles of iron or steel | 18%9% + 9% |
| 7326Sch II, S. No. 305 | Other articles of iron or steel | 18%9% + 9% |
| 7401Sch II, S. No. 306 | Copper mattes; cement copper (precipitated copper) | 18%9% + 9% |
| 7402Sch II, S. No. 307 | Unrefined copper; copper anodes for electrolytic refining | 18%9% + 9% |
| 7403Sch II, S. No. 308 | Refined copper and copper alloys, unwrought | 18%9% + 9% |
| 7404Sch II, S. No. 309 | Copper waste and scrap | 18%9% + 9% |
| 7405Sch II, S. No. 310 | Master alloys of copper | 18%9% + 9% |
| 7406Sch II, S. No. 311 | Copper powders and flakes | 18%9% + 9% |
| 7407Sch II, S. No. 312 | Copper bars, rods and profiles | 18%9% + 9% |
| 7408Sch II, S. No. 313 | Copper wire | 18%9% + 9% |
| 7409Sch II, S. No. 314 | Copper plates, sheets and strip, of a thickness exceeding 0.15 mm | 18%9% + 9% |
| 7410Sch II, S. No. 315 | Copper foils | 18%9% + 9% |
| 7411Sch II, S. No. 316 | Copper tubes and pipes | 18%9% + 9% |
| 7412Sch II, S. No. 317 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | 18%9% + 9% |
| 7413Sch II, S. No. 318 | Stranded wires and cables | 18%9% + 9% |
| 7415Sch II, S. No. 319 | Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of copper | 18%9% + 9% |
| 7418Sch II, S. No. 320 | All goods (other than table, kitchen or other household articles of copper; Utensils) | 18%9% + 9% |
| 7419Sch II, S. No. 321 | Other articles of copper (other than Brass Kerosene Pressure Stove) | 18%9% + 9% |
| 7501Sch II, S. No. 322 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy | 18%9% + 9% |
| 7502Sch II, S. No. 323 | Unwrought nickel | 18%9% + 9% |
| 7503Sch II, S. No. 324 | Nickel waste and scrap | 18%9% + 9% |
| 7504Sch II, S. No. 325 | Nickel powders and flakes | 18%9% + 9% |
| 7505Sch II, S. No. 326 | Nickel bars, rods, profiles and wire | 18%9% + 9% |
| 7506Sch II, S. No. 327 | Nickel plates, sheets, strip and foil | 18%9% + 9% |
| 7507Sch II, S. No. 328 | Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | 18%9% + 9% |
| 7508Sch II, S. No. 329 | Other articles of nickel | 18%9% + 9% |
| 7601Sch II, S. No. 330 | Unwrought Aluminium | 18%9% + 9% |
| 7602Sch II, S. No. 331 | Aluminium waste and scrap | 18%9% + 9% |
| 7603Sch II, S. No. 332 | Aluminium powders and flakes | 18%9% + 9% |
| 7604Sch II, S. No. 333 | Aluminium bars, rods and profiles | 18%9% + 9% |
| 7605Sch II, S. No. 334 | Aluminium wire | 18%9% + 9% |
| 7606Sch II, S. No. 335 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm | 18%9% + 9% |
| 7607Sch II, S. No. 336 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | 18%9% + 9% |
| 7608Sch II, S. No. 337 | Aluminium tubes and pipes | 18%9% + 9% |
| 7609Sch II, S. No. 338 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 18%9% + 9% |
| 7610Sch II, S. No. 339 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | 18%9% + 9% |
| 7611Sch II, S. No. 340 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 18%9% + 9% |
| 7612Sch II, S. No. 341 | Aluminium casks, drums, cans, boxes, etc., other than Milk cans made of Aluminium | 18%9% + 9% |
| 7613Sch II, S. No. 342 | Aluminium containers for compressed or liquefied gas | 18%9% + 9% |
| 7614Sch II, S. No. 343 | Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated | 18%9% + 9% |
| 7615Sch II, S. No. 344 | All goods (other than table, kitchen or other household articles, of aluminium; Utensils, Milk cans made of Aluminium) | 18%9% + 9% |
| 7616Sch II, S. No. 345 | Other articles of aluminium | 18%9% + 9% |
| 7801Sch II, S. No. 346 | Unwrought lead | 18%9% + 9% |
| 7802Sch II, S. No. 347 | Lead waste and scrap | 18%9% + 9% |
| 7804Sch II, S. No. 348 | Lead plates, sheets, strip and foil; lead powders and flakes | 18%9% + 9% |
| 7806Sch II, S. No. 349 | Other articles of lead (including sanitary fixtures and Indian lead seals) | 18%9% + 9% |
| 7901Sch II, S. No. 350 | Unwrought zinc | 18%9% + 9% |
| 7902Sch II, S. No. 351 | Zinc waste and scrap | 18%9% + 9% |
| 7903Sch II, S. No. 352 | Zinc dust, powders and flakes | 18%9% + 9% |
| 7904Sch II, S. No. 353 | Zinc bars, rods, profiles and wire | 18%9% + 9% |
| 7905Sch II, S. No. 354 | Zinc plates, sheets, strip and foil | 18%9% + 9% |
| 7907Sch II, S. No. 355 | Other articles of zinc including sanitary fixtures | 18%9% + 9% |
| 8001Sch II, S. No. 356 | Unwrought tin | 18%9% + 9% |
| 8002Sch II, S. No. 357 | Tin waste and scrap | 18%9% + 9% |
| 8003Sch II, S. No. 358 | Tin bars, rods, profiles and wire | 18%9% + 9% |
| 8007Sch II, S. No. 359 | Other articles of tin | 18%9% + 9% |
| 8101 to 8112Sch II, S. No. 360 | Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap | 18%9% + 9% |
| 8113Sch II, S. No. 361 | Cermets and articles thereof, including waste and scrap | 18%9% + 9% |
| 8202Sch II, S. No. 362 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | 18%9% + 9% |
| 8203Sch II, S. No. 363 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | 18%9% + 9% |
| 8204Sch II, S. No. 364 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | 18%9% + 9% |
| 8205Sch II, S. No. 365 | Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | 18%9% + 9% |
| 8206Sch II, S. No. 366 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | 18%9% + 9% |
| 8207Sch II, S. No. 367 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | 18%9% + 9% |
| 8208Sch II, S. No. 368 | Knives and cutting blades, for machines or for mechanical appliances | 18%9% + 9% |
| 8209Sch II, S. No. 369 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 18%9% + 9% |
| 8210 00 00Sch II, S. No. 370 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | 18%9% + 9% |
| 8211Sch II, S. No. 371 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 18%9% + 9% |
| 8212Sch II, S. No. 372 | Razors and razor blades (including razor blade blanks in strips) | 18%9% + 9% |
| 8213 00 00Sch II, S. No. 373 | Scissors, tailors' shears and similar shears, and blades therefor | 18%9% + 9% |
| 8214Sch II, S. No. 374 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives); manicure or pedicure sets and instruments including nail files [other than pencil sharpeners] | 18%9% + 9% |
| 8215Sch II, S. No. 375 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware | 18%9% + 9% |
| 8301Sch II, S. No. 376 | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal | 18%9% + 9% |
| 8302Sch II, S. No. 377 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal | 18%9% + 9% |
| 8303Sch II, S. No. 378 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal | 18%9% + 9% |
| 8304Sch II, S. No. 379 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 | 18%9% + 9% |
| 8305Sch II, S. No. 380 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal | 18%9% + 9% |
| 8307Sch II, S. No. 381 | Flexible tubing of base metal, with or without fittings | 18%9% + 9% |
| 8308Sch II, S. No. 382 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal | 18%9% + 9% |
| 8309Sch II, S. No. 383 | Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal | 18%9% + 9% |
| 8310Sch II, S. No. 384 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 | 18%9% + 9% |
| 8311Sch II, S. No. 385 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | 18%9% + 9% |
| 84Sch II, S. No. 386 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18%9% + 9% |
| 84 or 85Sch II, S. No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18%9% + 9% |
| 8401Sch II, S. No. 388 | Nuclear reactors; machinery and apparatus for isotopes separation | 18%9% + 9% |
| 8402Sch II, S. No. 389 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers | 18%9% + 9% |
| 8403Sch II, S. No. 390 | Central heating boilers other than those of heading 8402 | 18%9% + 9% |
| 8404Sch II, S. No. 391 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units | 18%9% + 9% |
| 8405Sch II, S. No. 392 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers | 18%9% + 9% |
| 8406Sch II, S. No. 393 | Steam turbines and other vapour turbines | 18%9% + 9% |
| 8407Sch II, S. No. 394 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 18%9% + 9% |
| 8408Sch II, S. No. 395 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 18%9% + 9% |
| 8409Sch II, S. No. 396 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 18%9% + 9% |
| 8410Sch II, S. No. 397 | Hydraulic turbines, water wheels, and regulators therefor | 18%9% + 9% |
| 8411Sch II, S. No. 398 | Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] | 18%9% + 9% |
| 8412Sch II, S. No. 399 | Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other parts) [other than wind turbine or engine] | 18%9% + 9% |
| 8413Sch II, S. No. 400 | (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; 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] | 18%9% + 9% |
| 8414Sch II, S. No. 401 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] | 18%9% + 9% |
| 8414 20 10Sch II, S. No. 402 | Bicycles pumps | 18%9% + 9% |
| 8414 90 12Sch II, S. No. 403 | Parts of air or vacuum pumps and compressors of bicycle pumps | 18%9% + 9% |
| 8415Sch II, S. No. 404 | 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 | 18%9% + 9% |
| 8416Sch II, S. No. 405 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances | 18%9% + 9% |
| 8417Sch II, S. No. 406 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric | 18%9% + 9% |
| 8418Sch II, S. No. 407 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | 18%9% + 9% |
| 8419 [other than 8419 12]Sch II, S. No. 408 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] | 18%9% + 9% |
| 8420Sch II, S. No. 409 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] | 18%9% + 9% |
| 8421Sch II, S. No. 410 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases | 18%9% + 9% |
| 8422Sch II, S. No. 411 | Dish washing machines, household [8422 11 00] and other [8422 19 00]; Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages | 18%9% + 9% |
| 8423Sch II, S. No. 412 | Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds | 18%9% + 9% |
| 8424Sch II, S. No. 413 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] | 18%9% + 9% |
| 8425Sch II, S. No. 414 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks | 18%9% + 9% |
| 8426Sch II, S. No. 415 | Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | 18%9% + 9% |
| 8427Sch II, S. No. 416 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment | 18%9% + 9% |
| 8428Sch II, S. No. 417 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 18%9% + 9% |
| 8429Sch II, S. No. 418 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers | 18%9% + 9% |
| 8430Sch II, S. No. 419 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow- blowers | 18%9% + 9% |
| 8431Sch II, S. No. 420 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 18%9% + 9% |
| 8433Sch II, S. No. 421 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] | 18%9% + 9% |
| 8434Sch II, S. No. 422 | Milking machines and dairy machinery | 18%9% + 9% |
| 8435Sch II, S. No. 423 | Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages | 18%9% + 9% |
| 8437Sch II, S. No. 424 | Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof | 18%9% + 9% |
| 8438Sch II, S. No. 425 | Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils | 18%9% + 9% |
| 8439Sch II, S. No. 426 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | 18%9% + 9% |
| 8440Sch II, S. No. 427 | Book-binding machinery, including book-sewing machines | 18%9% + 9% |
| 8441Sch II, S. No. 428 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | 18%9% + 9% |
| 8442Sch II, S. No. 429 | Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) | 18%9% + 9% |
| 8443Sch II, S. No. 430 | Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof | 18%9% + 9% |
| 8444Sch II, S. No. 431 | Machines for extruding, drawing, texturing or cutting man-made textile materials | 18%9% + 9% |
| 8445Sch II, S. No. 432 | Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 | 18%9% + 9% |
| 8446Sch II, S. No. 433 | Weaving machines (looms) | 18%9% + 9% |
| 8447Sch II, S. No. 434 | Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting | 18%9% + 9% |
| 8448Sch II, S. No. 435 | Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) | 18%9% + 9% |
| 8449Sch II, S. No. 436 | Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats | 18%9% + 9% |
| 8450Sch II, S. No. 437 | Household or laundry-type washing machines, including machines which both wash and dry | 18%9% + 9% |
| 8451Sch II, S. No. 438 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics | 18%9% + 9% |
| 8453Sch II, S. No. 439 | Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines | 18%9% + 9% |
| 8454Sch II, S. No. 440 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | 18%9% + 9% |
| 8455Sch II, S. No. 441 | Metal-rolling mills and rolls therefor | 18%9% + 9% |
| 8456Sch II, S. No. 442 | Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes | 18%9% + 9% |
| 8457Sch II, S. No. 443 | Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal | 18%9% + 9% |
| 8458Sch II, S. No. 444 | Lathes (including turning centres) for removing metal | 18%9% + 9% |
| 8459Sch II, S. No. 445 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | 18%9% + 9% |
| 8460Sch II, S. No. 446 | Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 | 18%9% + 9% |
| 8461Sch II, S. No. 447 | Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included | 18%9% + 9% |
| 8462Sch II, S. No. 448 | Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); Machine-tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw- benches); Presses for working metal or metal carbides, not specified above | 18%9% + 9% |
| 8463Sch II, S. No. 449 | Other machine-tools for working metal, or cermets, without removing material | 18%9% + 9% |
| 8464Sch II, S. No. 450 | Machine-tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials or for cold working glass | 18%9% + 9% |
| 8465Sch II, S. No. 451 | Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials | 18%9% + 9% |
| 8466Sch II, S. No. 452 | Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand | 18%9% + 9% |
| 8467Sch II, S. No. 453 | Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor | 18%9% + 9% |
| 8468Sch II, S. No. 454 | Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas- operated surface tempering machines and appliances | 18%9% + 9% |
| 8470Sch II, S. No. 455 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers | 18%9% + 9% |
| 8471Sch II, S. No. 456 | Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included | 18%9% + 9% |
| 8472Sch II, S. No. 457 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] | 18%9% + 9% |
| 8473Sch II, S. No. 458 | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 | 18%9% + 9% |
| 8474Sch II, S. No. 459 | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand | 18%9% + 9% |
| 8475Sch II, S. No. 460 | Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware | 18%9% + 9% |
| 8476Sch II, S. No. 461 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines | 18%9% + 9% |
| 8477Sch II, S. No. 462 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter | 18%9% + 9% |
| 8478Sch II, S. No. 463 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter | 18%9% + 9% |
| 8479Sch II, S. No. 464 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] | 18%9% + 9% |
| 8480Sch II, S. No. 465 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | 18%9% + 9% |
| 8481Sch II, S. No. 466 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves | 18%9% + 9% |
| 8482Sch II, S. No. 467 | Ball bearing, Roller Bearings | 18%9% + 9% |
| 8483Sch II, S. No. 468 | Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | 18%9% + 9% |
| 8484Sch II, S. No. 469 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | 18%9% + 9% |
| 8485Sch II, S. No. 470 | Machines for Additive Manufacturing | 18%9% + 9% |
| 8486Sch II, S. No. 471 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11(C) to this Chapter; parts and accessories | 18%9% + 9% |
| 8487Sch II, S. No. 472 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter | 18%9% + 9% |
| 84 or 85Sch II, S. No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18%9% + 9% |
| 8501Sch II, S. No. 474 | Electric motors and generators (excluding generating sets) | 18%9% + 9% |
| 8502Sch II, S. No. 475 | Electric generating sets and rotary converters | 18%9% + 9% |
| 8503Sch II, S. No. 476 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | 18%9% + 9% |
| 8504Sch II, S. No. 477 | Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles | 18%9% + 9% |
| 8505Sch II, S. No. 478 | Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads | 18%9% + 9% |
| 8506Sch II, S. No. 479 | Primary cells and primary batteries | 18%9% + 9% |
| 8507Sch II, S. No. 480 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 18%9% + 9% |
| 8508Sch II, S. No. 481 | Vacuum cleaners | 18%9% + 9% |
| 8509Sch II, S. No. 482 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 | 18%9% + 9% |
| 8510Sch II, S. No. 483 | Shavers, hair clippers and hair-removing appliances, with self- contained electric motor | 18%9% + 9% |
| 8511Sch II, S. No. 484 | 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 | 18%9% + 9% |
| 8512Sch II, S. No. 485 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles | 18%9% + 9% |
| 8513Sch II, S. No. 486 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | 18%9% + 9% |
| 8514Sch II, S. No. 487 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss | 18%9% + 9% |
| 8515Sch II, S. No. 488 | Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets | 18%9% + 9% |
| 8516Sch II, S. No. 489 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes [other than solar cookers]; electric heating resistors, other than those of heading 8545 | 18%9% + 9% |
| 8517Sch II, S. No. 490 | All goods | 18%9% + 9% |
| 8518Sch II, S. No. 491 | Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set | 18%9% + 9% |
| 8519Sch II, S. No. 492 | Sound recording or reproducing apparatus | 18%9% + 9% |
| 8521Sch II, S. No. 493 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 18%9% + 9% |
| 8522Sch II, S. No. 494 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 18%9% + 9% |
| 8523Sch II, S. No. 495 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 18%9% + 9% |
| 8524Sch II, S. No. 496 | Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens | 18%9% + 9% |
| 8525Sch II, S. No. 497 | Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defense, police and paramilitary forces, etc.] | 18%9% + 9% |
| 8526Sch II, S. No. 498 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 18%9% + 9% |
| 8527Sch II, S. No. 499 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 18%9% + 9% |
| 8528Sch II, S. No. 500 | Television set (including LCD or LED television), Computer Monitors, Set top Box for Television; monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | 18%9% + 9% |
| 8529Sch II, S. No. 501 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | 18%9% + 9% |
| 8530Sch II, S. No. 502 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) | 18%9% + 9% |
| 8531Sch II, S. No. 503 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 18%9% + 9% |
| 8532Sch II, S. No. 504 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 18%9% + 9% |
| 8533Sch II, S. No. 505 | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 18%9% + 9% |
| 8534 00 00Sch II, S. No. 506 | Printed Circuits | 18%9% + 9% |
| 8535Sch II, S. No. 507 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18%9% + 9% |
| 8536Sch II, S. No. 508 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables | 18%9% + 9% |
| 8537Sch II, S. No. 509 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 | 18%9% + 9% |
| 8538Sch II, S. No. 510 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 18%9% + 9% |
| 8539Sch II, S. No. 511 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | 18%9% + 9% |
| 8540Sch II, S. No. 512 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 18%9% + 9% |
| 8541Sch II, S. No. 513 | Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); mounted piezo-electric crystals | 18%9% + 9% |
| 8542Sch II, S. No. 514 | Electronic integrated circuits | 18%9% + 9% |
| 8543Sch II, S. No. 515 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | 18%9% + 9% |
| 8544Sch II, S. No. 516 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | 18%9% + 9% |
| 8545Sch II, S. No. 517 | Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | 18%9% + 9% |
| 8546Sch II, S. No. 518 | Electrical insulators of any material | 18%9% + 9% |
| 8547Sch II, S. No. 519 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | 18%9% + 9% |
| 8548 00 00Sch II, S. No. 520 | Electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85 | 18%9% + 9% |
| 8549Sch II, S. No. 521 | Electrical and electronic waste and scrap | 18%9% + 9% |
| 8601Sch II, S. No. 522 | Rail locomotives powered from an external source of electricity or by electric accumulators. | 18%9% + 9% |
| 8602Sch II, S. No. 523 | Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof | 18%9% + 9% |
| 8603Sch II, S. No. 524 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. | 18%9% + 9% |
| 8604Sch II, S. No. 525 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) | 18%9% + 9% |
| 8605Sch II, S. No. 526 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) | 18%9% + 9% |
| 8606Sch II, S. No. 527 | Railway or tramway goods vans and wagons, not self-propelled | 18%9% + 9% |
| 8607Sch II, S. No. 528 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. | 18%9% + 9% |
| 8608Sch II, S. No. 529 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. | 18%9% + 9% |
| 8609Sch II, S. No. 530 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 18%9% + 9% |
| 8701Sch II, S. No. 531 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 18%9% + 9% |
| 8702Sch II, S. No. 532 | Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels] | 18%9% + 9% |
| 8702 or 8703Sch II, S. No. 533 | 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 | 18%9% + 9% |
| 8703 21 or 8703 22Sch II, S. No. 534 | 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 Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 18%9% + 9% |
| 8703 31Sch II, S. No. 535 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 18%9% + 9% |
| 8703Sch II, S. No. 536 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | 18%9% + 9% |
| 8703Sch II, S. No. 537 | Three wheeled vehicles | 18%9% + 9% |
| 8703 40, 8703 60Sch II, S. No. 538 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) 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 (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under | 18%9% + 9% |
| 8703 50, 8703 70Sch II, S. No. 539 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) 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 (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under | 18%9% + 9% |
| 8704Sch II, S. No. 540 | Motor vehicles for the transport of goods, including Refrigerated motor vehicles | 18%9% + 9% |
| 8705Sch II, S. No. 541 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) | 18%9% + 9% |
| 8706Sch II, S. No. 542 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 18%9% + 9% |
| 8707Sch II, S. No. 543 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 18%9% + 9% |
| 8708Sch II, S. No. 544 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 18%9% + 9% |
| 8709Sch II, S. No. 545 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | 18%9% + 9% |
| 8711Sch II, S. No. 546 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars | 18%9% + 9% |
| 8714Sch II, S. No. 547 | Parts and accessories of vehicles of heading 8711 | 18%9% + 9% |
| 8715Sch II, S. No. 548 | Baby carriages and parts thereof | 18%9% + 9% |
| 8716Sch II, S. No. 549 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] | 18%9% + 9% |
| 8801Sch II, S. No. 550 | Balloons and dirigibles, gliders and other non-powered aircraft | 18%9% + 9% |
| 8804Sch II, S. No. 551 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof | 18%9% + 9% |
| 8805Sch II, S. No. 552 | Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof | 18%9% + 9% |
| 8807Sch II, S. No. 553 | Parts of goods of heading 8801 | 18%9% + 9% |
| 8903Sch II, S. No. 554 | Rowing boats and canoes | 18%9% + 9% |
| 8908 00 00Sch II, S. No. 555 | Vessels and other floating structures for breaking up | 18%9% + 9% |
| 9001Sch II, S. No. 556 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked | 18%9% + 9% |
| 9002Sch II, S. No. 557 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] | 18%9% + 9% |
| 9004Sch II, S. No. 558 | Spectacles [other than corrective]; Goggles [other than corrective] | 18%9% + 9% |
| 9005Sch II, S. No. 559 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy | 18%9% + 9% |
| 9006Sch II, S. No. 560 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 | 18%9% + 9% |
| 9007Sch II, S. No. 561 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | 18%9% + 9% |
| 9008Sch II, S. No. 562 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 18%9% + 9% |
| 9010Sch II, S. No. 563 | Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens | 18%9% + 9% |
| 9011Sch II, S. No. 564 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection | 18%9% + 9% |
| 9012Sch II, S. No. 565 | Microscopes other than optical microscopes; diffraction apparatus | 18%9% + 9% |
| 9013Sch II, S. No. 566 | Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter | 18%9% + 9% |
| 9014Sch II, S. No. 567 | Direction finding compasses; other navigational instruments and appliances | 18%9% + 9% |
| 9015Sch II, S. No. 568 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 18%9% + 9% |
| 9016Sch II, S. No. 569 | Balances of a sensitivity of 5 cg or better, with or without weights | 18%9% + 9% |
| 9017Sch II, S. No. 570 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter | 18%9% + 9% |
| 9022Sch II, S. No. 571 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those 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 like | 18%9% + 9% |
| 9023Sch II, S. No. 572 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 18%9% + 9% |
| 9024Sch II, S. No. 573 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | 18%9% + 9% |
| 9025Sch II, S. No. 574 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments [other than thermometers for medical, surgical, dental or veterinary usage] | 18%9% + 9% |
| 9026Sch II, S. No. 575 | Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 | 18%9% + 9% |
| 9027Sch II, S. No. 576 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] | 18%9% + 9% |
| 9028Sch II, S. No. 577 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor | 18%9% + 9% |
| 9029Sch II, S. No. 578 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | 18%9% + 9% |
| 9030Sch II, S. No. 579 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations | 18%9% + 9% |
| 9031Sch II, S. No. 580 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | 18%9% + 9% |
| 9032Sch II, S. No. 581 | Automatic regulating or controlling instruments and apparatus | 18%9% + 9% |
| 9033Sch II, S. No. 582 | Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | 18%9% + 9% |
| 9101Sch II, S. No. 583 | Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal | 18%9% + 9% |
| 9102Sch II, S. No. 584 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 | 18%9% + 9% |
| 9103Sch II, S. No. 585 | Clocks with watch movements, excluding clocks of heading 9104 | 18%9% + 9% |
| 9104Sch II, S. No. 586 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18%9% + 9% |
| 9105Sch II, S. No. 587 | Other clocks | 18%9% + 9% |
| 9106Sch II, S. No. 588 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time-recorders) | 18%9% + 9% |
| 9107Sch II, S. No. 589 | Time switches with clock or watch movement or with synchronous motor | 18%9% + 9% |
| 9108Sch II, S. No. 590 | Watch movements, complete and assembled | 18%9% + 9% |
| 9109Sch II, S. No. 591 | Clock movements, complete and assembled | 18%9% + 9% |
| 9110Sch II, S. No. 592 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | 18%9% + 9% |
| 9111Sch II, S. No. 593 | Watch cases and parts thereof | 18%9% + 9% |
| 9112Sch II, S. No. 594 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | 18%9% + 9% |
| 9113Sch II, S. No. 595 | Watch straps, watch bands and watch bracelets, and parts thereof | 18%9% + 9% |
| 9114Sch II, S. No. 596 | Other clock or watch parts | 18%9% + 9% |
| 9201Sch II, S. No. 597 | Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments | 18%9% + 9% |
| 9202Sch II, S. No. 598 | Other string musical instruments (for example, guitars, violins, harps) | 18%9% + 9% |
| 9205Sch II, S. No. 599 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs | 18%9% + 9% |
| 9206 00 00Sch II, S. No. 600 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 18%9% + 9% |
| 9207Sch II, S. No. 601 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | 18%9% + 9% |
| 9208Sch II, S. No. 602 | Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments | 18%9% + 9% |
| 9209Sch II, S. No. 603 | Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds | 18%9% + 9% |
| 9301Sch II, S. No. 604 | Military weapons other than revolvers, pistols | 18%9% + 9% |
| 9303Sch II, S. No. 605 | Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) | 18%9% + 9% |
| 9304Sch II, S. No. 606 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 | 18%9% + 9% |
| 9305Sch II, S. No. 607 | Parts and accessories of articles of headings 9301 to 9304 | 18%9% + 9% |
| 9306Sch II, S. No. 608 | Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads | 18%9% + 9% |
| 9307Sch II, S. No. 609 | Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor | 18%9% + 9% |
| 9401 [other than 9401 10 00]Sch II, S. No. 610 | Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft | 18%9% + 9% |
| 9402Sch II, S. No. 611 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles | 18%9% + 9% |
| 9403Sch II, S. No. 612 | Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof | 18%9% + 9% |
| 9404Sch II, S. No. 613 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece] | 18%9% + 9% |
| 9405Sch II, S. No. 614 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof | 18%9% + 9% |
| 9406Sch II, S. No. 615 | Prefabricated buildings | 18%9% + 9% |
| 9503Sch II, S. No. 616 | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 18%9% + 9% |
| 9504Sch II, S. No. 617 | Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. | 18%9% + 9% |
| 9505Sch II, S. No. 618 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 18%9% + 9% |
| 9506Sch II, S. No. 619 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18%9% + 9% |
| 9508Sch II, S. No. 620 | Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres | 18%9% + 9% |
| 9602Sch II, S. No. 621 | Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin | 18%9% + 9% |
| 9606 21 00, 9606 22 00, 9606 29, 9606 30Sch II, S. No. 622 | Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks | 18%9% + 9% |
| 9603 [other than 9603 10 00 and 9603 21 00]Sch II, S. No. 623 | Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes] | 18%9% + 9% |
| 9604 00 00Sch II, S. No. 624 | Hand sieves and hand riddles | 18%9% + 9% |
| 9605Sch II, S. No. 625 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 18%9% + 9% |
| 9608Sch II, S. No. 626 | Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | 18%9% + 9% |
| 9610 00 00Sch II, S. No. 627 | Boards, with writing or drawing surface, whether or not framed | 18%9% + 9% |
| 9611Sch II, S. No. 628 | Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks | 18%9% + 9% |
| 9612Sch II, S. No. 629 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink- pads, whether or not inked, with or without boxes | 18%9% + 9% |
| 9613Sch II, S. No. 630 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks | 18%9% + 9% |
| 9616Sch II, S. No. 631 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations | 18%9% + 9% |
| 9617Sch II, S. No. 632 | Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners | 18%9% + 9% |
| 9618Sch II, S. No. 633 | Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing | 18%9% + 9% |
| 9620 00 00Sch II, S. No. 634 | Monopods, bipods, tripods and similar articles | 18%9% + 9% |
| 9801Sch II, S. No. 635 | All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. | 18%9% + 9% |
| 9802Sch II, S. No. 636 | Laboratory chemicals | 18%9% + 9% |
| Any ChapterSch II, S. No. 637 | Permanent transfer of Intellectual Property (IP) right | 18%9% + 9% |
| Any chapterSch II, S. No. 638 | Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. 254(E), dated 29th March, 2019 Explanation.- For the purpose of this entry, (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. | 18%9% + 9% |
| Any ChapterSch II, S. No. 639 | Goods which are not specified in Schedule I, III, IV, V, VI or VII | 18%9% + 9% |
| 9804Sch II, S. No. 640 | All dutiable articles intended for personal use | 18%9% + 9% |
| 2202 10Sch III, S. No. 1 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 40%20% + 20% |
| 2202 91 00, 2202 99 91, 2202 99 99Sch III, S. No. 2 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification]Entry changed by Notification 01/2026-Central Tax (Rate) from 1 May 2026 | 40%20% + 20% |
| 2202 99 91, 2202 99 99Sch III, S. No. 3 | Caffeinated BeveragesEntry changed by Notification 01/2026-Central Tax (Rate) from 1 May 2026 | 40%20% + 20% |
| 2202Sch III, S. No. 4 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | 40%20% + 20% |
| 8703Sch III, S. No. 5 | 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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. | 40%20% + 20% |
| 8703 40, 8703 60Sch III, S. No. 6 | 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 Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 40%20% + 20% |
| 8703 50, 8703 70Sch III, S. No. 7 | Motor vehicles with both compression- ignition internal combustio n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 40%20% + 20% |
| 8711Sch III, S. No. 8 | Motorcycles of engine capacity exceeding 350 cc | 40%20% + 20% |
| 8802Sch III, S. No. 9 | Aircrafts for personal use | 40%20% + 20% |
| 8903Sch III, S. No. 10 | Yachts and other vessels for pleasure or sports | 40%20% + 20% |
| 9302Sch III, S. No. 11 | Revolvers and pistols, other than those of heading 9303 or 9304 | 40%20% + 20% |
| 9614Sch III, S. No. 12 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 40%20% + 20% |
| Any ChapterSch III, S. No. 13 | Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; | 40%20% + 20% |
| 2106 90 20Sch III, S. No. 14 | Pan masalaEntry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 40%20% + 20% |
| 2401Sch III, S. No. 15 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]Entry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 40%20% + 20% |
| 2402Sch III, S. No. 16 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesEntry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 40%20% + 20% |
| 2403 (other than 2403 19 21, 2403 19 29)Sch III, S. No. 17 | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris]Entry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 40%20% + 20% |
| 2404 11 00Sch III, S. No. 18 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustionEntry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 40%20% + 20% |
| 2404 19 00Sch III, S. No. 19 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustionEntry changed by Notification 19/2025-Central Tax (Rate) from 1 Feb 2026 | 40%20% + 20% |
| 7101Sch IV, S. No. 1 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | 3%1.5% + 1.5% |
| 7105Sch IV, S. No. 2 | Dust and powder of natural or synthetic precious or semi-precious stones | 3%1.5% + 1.5% |
| 7106Sch IV, S. No. 3 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 3%1.5% + 1.5% |
| 7107Sch IV, S. No. 4 | Base metals clad with silver, not further worked than semi-manufactured | 3%1.5% + 1.5% |
| 7108Sch IV, S. No. 5 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | 3%1.5% + 1.5% |
| 7109Sch IV, S. No. 6 | Base metals or silver, clad with gold, not further worked than semi- manufactured | 3%1.5% + 1.5% |
| 7110Sch IV, S. No. 7 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 3%1.5% + 1.5% |
| 7111Sch IV, S. No. 8 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 3%1.5% + 1.5% |
| 7112Sch IV, S. No. 9 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. | 3%1.5% + 1.5% |
| 7113Sch IV, S. No. 10 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 3%1.5% + 1.5% |
| 7114Sch IV, S. No. 11 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | 3%1.5% + 1.5% |
| 7115Sch IV, S. No. 12 | Other articles of precious metal or of metal clad with precious metal | 3%1.5% + 1.5% |
| 7116Sch IV, S. No. 13 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 3%1.5% + 1.5% |
| 7117Sch IV, S. No. 14 | Imitation jewellery [other than bangles of lac/shellac] | 3%1.5% + 1.5% |
| 7118Sch IV, S. No. 15 | Coin | 3%1.5% + 1.5% |
| 7102Sch V, S. No. 1 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.25%0.125% + 0.125% |
| 7103Sch V, S. No. 2 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport | 0.25%0.125% + 0.125% |
| 7104Sch V, S. No. 3 | Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped | 0.25%0.125% + 0.125% |
| 7102Sch VI, S. No. 1 | Goods other than those specified against S. No. 1 in Schedule V | 1.5%0.75% + 0.75% |
| 7104Sch VI, S. No. 2 | Goods other than those specified against S. No. 3 in Schedule V | 1.5%0.75% + 0.75% |
Nothing in the rate schedules matches. The goods may be exempt (nil-rated) under Notification 2/2017-Central Tax (Rate), or the code may be a service (SAC), which this finder does not cover. Ask us to confirm the rate.
Rates from Notification No. 9/2025-Central Tax (Rate) as amended by Nos. 19/2025 and 01/2026, read on 24 October 2026. The GST rate is CGST plus SGST for a sale within a state, or IGST at the same total for a sale between states. One HSN code can carry different rates depending on the description, value or use, so read the full entry. Download all 1196 entries as CSV.
Quick answer
Since 22 September 2025 GST on goods is charged mainly at 5% and 18%. A short list attracts 40%: aerated, sugary and caffeinated drinks, larger cars, motorcycles above 350 cc, aircraft for personal use, yachts, revolvers, smoking pipes and specified actionable claims, and from 1 February 2026 pan masala and tobacco products (biris are 18%). Precious metals have their own rates: 3% for gold, silver, platinum, jewellery, pearls, imitation jewellery and coins, 0.25% for rough diamonds and unset precious stones, and 1.5% for other diamonds and synthetic stones. For a sale within a state the rate is split equally between CGST and SGST; between states the same total is charged as IGST.
How to use the finder
Search by the HSN code on your invoice or in the customs tariff. A 4-digit heading shows every entry under it; an 8-digit code also shows the heading-level entries that cover it, so you see all the candidates. Then read the description. One code can carry different rates depending on what the goods are, their value or their use:
| Goods | Entry | GST |
|---|---|---|
| Clothing (Chapters 61, 62), sale value up to ₹2,500 a piece | Sch I, S. No. 388 and 389 | 5% |
| Clothing, sale value above ₹2,500 a piece | Sch II, S. No. 197 and 198 | 18% |
| Petrol, LPG or CNG cars up to 1200 cc and 4000 mm; diesel cars up to 1500 cc and 4000 mm | Sch II, S. No. 534 and 535 | 18% |
| Other cars of heading 8703 | Sch III, S. No. 5 | 40% |
| Motorcycles up to 350 cc / above 350 cc | Sch II, S. No. 546 / Sch III, S. No. 8 | 18% / 40% |
Some entries name no code and apply to goods of any chapter, for example rosaries and biomass briquettes at 5%; search those by name.
Not in the list?
The finder covers the rate schedules of Notification 9/2025-Central Tax (Rate). Goods that appear in none of them are usually exempt (nil-rated) under Notification 2/2017-Central Tax (Rate), as amended; fresh milk, for example, is in no rate schedule. Services carry SAC codes and their rates are in Notification 11/2017-Central Tax (Rate), which this finder does not cover. For classification questions, our HSN code guide explains how codes are read, and we can confirm a rate before you invoice.
What changed, and when
| From | Notification | Change |
|---|---|---|
| 22 September 2025 | 9/2025-Central Tax (Rate), 17 September 2025 | New rate schedules replace Notification 1/2017: main rates 5% and 18%, with 40% for the listed goods |
| 1 February 2026 | 19/2025-Central Tax (Rate), 31 December 2025 | Pan masala, unmanufactured and manufactured tobacco, cigarettes and inhalation products move to 40%; biris to 18%; the 28% schedule is omitted |
| 1 May 2026 | 01/2026-Central Tax (Rate), 30 April 2026, corrected 6 May 2026 | Tariff codes for beverages under heading 2202 realigned with the Finance Act, 2026; rates unchanged |
Frequently asked questions
What is the GST rate on cement?
18%, under HSN 2523 (Schedule II, S. No. 9 of Notification 9/2025-Central Tax (Rate)).
What is the GST rate on gold and jewellery?
3%. Gold (HSN 7108), silver (7106), platinum (7110) and articles of jewellery (7113) are all in Schedule IV.
What is the GST rate on clothes?
5% for apparel of sale value up to ₹2,500 a piece and 18% above that, for both knitted (Chapter 61) and other (Chapter 62) apparel.
What is the GST rate on cars?
18% for petrol, LPG or CNG cars up to 1200 cc and diesel cars up to 1500 cc, in both cases no longer than 4000 mm; 40% for other cars of heading 8703.
What is the GST rate on mobile phones?
18%. All goods of HSN 8517 are in Schedule II.
What is the GST rate on cigarettes and pan masala?
40% from 1 February 2026, under Notification 19/2025-Central Tax (Rate). Biris are taxed at 18%.
Is there GST on fresh milk?
No. Fresh milk is in none of the rate schedules; it is exempt under Notification 2/2017-Central Tax (Rate). Condensed milk (HSN 0402) is 5%.