New GST Update 2025: Key Changes, Tax Slabs, and Impact on India

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description

From

To

01012100, 010129

Live horses

12%

5%

0401

Ultra-High Temperature (UHT) milk

5%

Nil

0402 91 10, 0402 99 20

Condensed milk

12%

5%

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

12%

5%

0406

Cheese

12%

5%

0406

Chena or paneer, pre-packaged and labelled

5%

Nil

0801

Brazil nuts, dried, whether or not Shelled or Peeled

12%

5%

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts

12%

5%

0804

Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried

12%

5%

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried

12%

5%

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried fruits of Chapter 8 (other than dried tamarind)

12%

5%

1107

Malt, whether or not roasted

18%

5%

1108

Starches; inulin

12%

5%

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

18%

5%

1404 90 10

Bidi wrapper leaves (tendu)

18%

5%

1404 90 50

Indian katha

18%

5%

1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

12%

5%

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

12%

5%

1503   

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

12%

5%

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

12%

5%

1505

Wool grease and fatty substances derived therefrom (including lanolin)

12%

5%

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

12%

5%

1516

Animal or microbial fats  and animal   or   microbial oils   and   their   fractions, partly   or   wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

12%

5%

1517

Edible  mixtures  or preparations of animal fats or microbial fats or animal oils or microbial oils or of  fractions  of  different  animal  fats or  microbial  fats or  animal  oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

12%

5%

1517 10

All goods i.e. Margarine, Linoxyn

18%

5%

1518

Animal or microbial fats and   animal or   microbial oils   and   their   fractions,   boiled,   oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or  otherwise  chemically  modified,  excluding  those  of  heading  1516;  inedible mixtures  or  preparations  of  animal, vegetable or  microbial fats  or  oils  or  of fractions  of  different  fats  or  oils  of  this  chapter,  not  elsewhere  specified  of included

12%

5%

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

18%

5%

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

18%

5%

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

18%

5%

1601

Sausages and similar products,  of  meat,  meat  offal,  blood  or  insects;  food  preparations  based  on these products

12%

5%

1602

Other prepared or preserved meat, meat offal, blood or insects

12%

5%

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

12%

5%

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

12%

5%

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

12%

5%

1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes

12%

5%

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

18%

5%

1704

Sugar boiled confectionery

12%

5%

1704

Sugar confectionery

18%

5%

1804

Cocoa butter, fat and oil

18%

5%

1805

Cocoa powder, not containing added sugar or sweetening matter

18%

5%

1806

Chocolates and other food preparations containing cocoa

18%

5%

1901 [other than 1901 20 00]

Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included

18%

5%

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

12%

5%

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK)

18%

5%

1905

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti)

18%

5%

1905 90 30

Extruded or expanded products, savoury or salted

12%

5%

1905

Pizza bread

5%

Nil

1905 or 2106

Khakhra, chapathi or roti

5%

Nil

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

12%

5%

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

12%

5%

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

12%

5%

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

12%

5%

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

12%

5%

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

12%

5%

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

12%

5%

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

12%

5%

2009

Fruit or  nut juices (including  grape  must)  and  vegetable  juices,  unfermented  and  not  containing added  spirit,  whether  or  not containing  added  sugar  or  other  sweetening matter

12%

5%

2009 89 90

Tender coconut water, pre-packaged and labelled

12%

5%

2101 11, 2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

18%

5%

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

18%

5%

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

12%

5%

2102

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

12%

5%

2103

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings

12%

5%

2104

Soups and broths and preparations therefor; homogenised composite food preparations

18%

5%

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

18%

5%

2106

Paratha, parotta and other Indian breads by any name called

18%

Nil

2106

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters

12%

5%

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled

12%

5%

2106 90 20

Pan masala*

28%

40%

2106 90 91

Diabetic foods

12%

5%

2106

Food preparations not elsewhere specified or included

18%

5%

2201

Drinking water packed in 20 litre bottles

12%

5%

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

18%

5%

2202 10

All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured

28%

40%

2202 91 00,

2202 99

Other non-alcoholic beverages

18%

40%

2202 99

Plant-based milk drinks, ready for direct consumption as beverages

18%

5%

2202 99 10

Soya milk drinks

12%

5%

2202 99 20

Fruit  pulp  or  fruit  juice  based  drinks  (other  than  Carbonated  Beverages  of  Fruit  Drink  or Carbonated Beverages with Fruit Juice)

12%

5%

2202

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice

28%

40%

 2202 99 30

Beverages containing milk

12%

5%

2202 99 90

Caffeinated Beverages

28%

40%

2401*

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

28%

40%

2402*

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

28%

40%

2403*

Bidis

28%

18%

2403*

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

28%

40%

2404 11 00*

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

28%

40%

2404 19 00*

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

28%

40%

2515 12 10

Marble and travertine blocks

12%

5%

2516

Granite blocks

12%

5%

2523

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

28%

18%

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

5%

18%

2702

Lignite, whether or not agglomerated, excluding jet

5%

18%

2703

Peat (including peat litter), whether or not agglomerated

5%

18%

28

Anaesthetics

12%

5%

28

Potassium Iodate

12%

5%

28

Steam

12%

5%

2801 20

Iodine

12%

5%

2804 40 10

Medical grade oxygen

12%

5%

2807

Sulphuric acid

18%

5%

2808

Nitric acid

18%

5%

2814

Ammonia

18%

5%

2847

Medicinal grade hydrogen peroxide

12%

5%

28 or 38

Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

12%

5%

29 or 380893

Gibberellic acid

12%

5%

29061110

Natural menthol

12%

5%

29061110, 30, 3301

Following goods from natural menthol namely:

1. 1. Menthol and menthol crystals
   2. Peppermint (Mentha oil)
   3. Fractionated/ de-terpinated mentha oil (DTMO)
   4. De-mentholised oil(DMO)
   5. Spearmint oil
   6. Mentha piperita oil

12%

5%

29061190

Other than natural menthol

12%

18%

29061190, 30, 3301

Following goods made from other than natural menthol, namely:

1. Menthol and menthol crystals
2. Peppermint (Mentha oil)
3. Fractionated/ de-terpinated mentha oil (DTMO)
4. De-mentholised oil(DMO)
5. Spearmint oil
6. Mentha piperita oil

12%

18%

30

The following drugs and medicines

5%

Nil

30

The following drugs and medicines

12%

Nil

30

All Drugs and medicines including:

1. Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI
2. Brentuximab Vedotin
3. Ocrelizumab

• (iv) Pertuzumab

5. Pertuzumab + trastuzumab

• (vi) Faricimab

12%

5%

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

12%

5%

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; 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

12%

5%

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

12%

5%

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

12%

5%

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

12%

5%

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]

12%

5%

3304

Talcum powder, Face powder

18%

5%

3305

Hair oil, shampoo

18%

5%

3306

Dental floss, toothpaste

18%

5%

33061010

Tooth powder

12%

5%

3307

Shaving cream, shaving lotion, aftershave lotion

18%

5%

33074100

Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)

12%

18%

3401

Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes

18%

5%

3406

Candles, tapers and the like

12%

5%

3406

Handcrafted candles

12%

5%

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

18%

5%

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

18%

5%

3605 00 10

All goods-safety matches

12%

5%

3701

Photographic plates and film for x-ray for medical use

12%

5%

3705

Photographic plates and films, exposed and developed, other than cinematographic film

12%

5%

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films

12%

5%

3808

The following Bio-pesticides, namely -

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan

12%

5%

3818

Silicon wafers

12%

5%

3822

All diagnostic kits and reagents

12%

5%

3826

Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)

12%

18%

3926

Feeding bottles; Plastic beads

12%

5%

4007

Latex Rubber Thread

12%

5%

4011

Rear tractor tyres and rear tractor tyre tubes

18%

5%

4011

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft]

28%

18%

4011 70 00

Tyre for tractors

18%

5%

4013 90 49

Tube for tractor tyres

18%

5%

4014

Nipples of feeding bottles

12%

5%

4015

Surgical rubber gloves or medical examination rubber gloves

12%

5%

4016

Erasers

5%

Nil

4016

Rubber bands

12%

5%

4107

Leather  further  prepared  after  tanning  or  crusting,  including  parchment-dressed  leather,  of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

12%

5%

4112

Leather  further  prepared  after  tanning  or  crusting,  including  parchment-dressed  leather,  of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

12%

5%

4113

Leather  further  prepared  after  tanning  or  crusting,  including  parchment-dressed  leather,  of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

12%

5%

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

12%

5%

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

12%

5%

4202 22,4202 29,

4202 31 10,

4202 31 90,

4202 32,4202 39

Handicraft- Handbags           including         pouches            and      purses; jewellery box

12%

5%

 4202 22 20

Hand bags and shopping bags, of cotton

12%

5%

 4202 22 30

Hand bags and shopping bags, of jute

12%

5%

4203

Gloves specially designed for use in sports

12%

5%

44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

12%

5%

44 or any
Chapter

The following goods, namely: —

1. 1. Cement Bonded Particle Board;
   2. Jute Particle Board;
   3. Rice Husk Board;
   4. Glass-fibre Reinforced Gypsum Board (GRG)
   5. Sisal-fibre Boards;
   6. Bagasse Board; and
   7. Cotton Stalk Particle Board
   8. Particle/fibre board manufactured from agricultural crop residues

12%

5%

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like

12%

5%

4405

Wood wool; wood flour

12%

5%

4406

Railway or tramway sleepers (cross-ties) of wood

12%

5%

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

12%

5%

4409

Bamboo flooring

12%

5%

4414

Handicraft- Wooden  frames for painting, photographs,

mirrors etc

12%

5%

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

12%

5%

4416,

4421 99 90

Handicraft- Carved   wood   products,         art ware/ decorative articles of wood (including inlay work, casks, barrel, vats)

12%

5%

4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

12%

5%

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

12%

5%

 4418

Bamboo wood building joinery

12%

5%

4419

Tableware and Kitchenware of wood

12%

5%

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

12%

5%

4420

Handicraft- Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]

12%

5%

4421

Other articles of wood; such as clothes hangers, Spools,  cops,  bobbins,  sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,  paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

12%

5%

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

12%

5%

4503

Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom

12%

5%

4503 90 90

4504 90

Handicraft- Art ware of cork [including articles of sholapith]

12%

5%

4504

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

12%

5%

4701

Mechanical wood pulp

12%

5%

4702

Chemical wood pulp, dissolving grades

12%

18%

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

12%

5%

4704

Chemical wood pulp, sulphite, other than dissolving grades

12%

5%

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

12%

5%

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

12%

5%

4802

Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks

12%

Nil

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks]

12%

18%

4802

Hand-made paper and paperboard

12%

5%

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

12%

18%

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

12%

18%

4806 20 00

Greaseproof papers

12%

18%

4806 40 10

Glassine papers

12%

18%

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

12%

18%

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

12%

18%

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

12%

18%

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

12%

5%

4819 10, 4819 20

Cartons, boxes and cases of,-

1. Corrugated paper or paper boards; or
2. Non-corrugated paper or paper board

12%

5%

4820

Exercise book, graph book, & laboratory note book and notebooks

12%

Nil

4823

Paper pulp moulded trays

12%

5%

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

12%

5%

48

Paper Sacks/Bags and bio degradable bags

18%

5%

4905

Maps  and  hydrographic  or  similar  charts  of  all  kinds,  including  atlases,  wall  maps, topographical plans and globes, printed

12%

Nil

5401

Sewing thread of manmade filaments, whether or not put up  for retail sale

12%

5%

5402, 5403, 5404, 5405, 5406

Synthetic or artificial filament yarns

12%

5%

5402, 5404, 5406

All goods

18%

5%

5403, 5405, 5406

All goods

18%

5%

5501, 5502

Synthetic or artificial filament tow

18%

5%

5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

18%

5%

5505

Waste of manmade fibres

18%

5%

5508

Sewing thread of manmade staple fibres

12%

5%

5509, 5510, 5511

Yarn of manmade staple fibres

12%

5%

5601

Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods)

12%

5%

5602

Felt, whether or not impregnate, coated, covered or laminated

12%

5%

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

12%

5%

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

12%

5%

5605

Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

12%

5%

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

12%

5%

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics

12%

5%

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]

12%

5%

5701

Carpets and other textile floor coverings, knotted, whether or not made up

12%

5%

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

12%

5%

5703

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up

12%

5%

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

12%

5%

5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

12%

5%

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

12%

5%

5803

Gauze, other than narrow fabrics of heading 5806

12%

5%

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

12%

5%

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

12%

5%

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

12%

5%

5808

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles

12%

5%

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders

12%

5%

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like

12%

5%

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

12%

5%

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

12%

5%

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

12%

5%

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

12%

5%

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

12%

5%

5905

Textile wall coverings

12%

5%

5906

Rubberised textile fabrics, other than those of heading 5902

12%

5%

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

12%

5%

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

12%

5%

5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

12%

5%

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

12%

5%

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-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

12%

5%

6117, 6214

Handmade/hand embroidered    shawls 

12%

5%

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece

12%

18%

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece

12%

18%

63 [other than 6309]

 Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags]

12%

18%

64

Footwear of sale value not exceeding Rs.2500 per pair

12%

5%

6501

Textile caps

12%

5%

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics

12%

5%

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

12%

5%

6602

Whips, riding-crops and the like

12%

5%

6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

12%

5%

6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

12%

5%

68

Sand lime bricks or Stone inlay work

12%

5%

6802

Handicraft Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone

12%

5%

6802

Handicraft -Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle

stand)

12%

5%

68159990

Handicraft -Stone art ware, stone inlay work

12%

5%

257. ‘

6909

Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic

12%

5%

6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

12%

5%

6912

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

12%

5%

691200 10, 6912 00 20

Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles

12%

5%

6913

Handicraft-Statues and other ornamental articles

12%

5%

6913 90 00

Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries)

12%

5%

7009 92 00

Handicraft-Ornamental framed mirrors

12%

5%

7015 10

Glasses for corrective spectacles and flint buttons

12%

5%

7018 90 10

Handicraft-Glass statues [other than those of crystal]

12%

5%

7020 00 90

Handicraft-Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]

12%

5%

7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

12%

5%

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes

12%

5%

7310, 7323, 7612, or 7615

Milk cans made of Iron, Steel, or Aluminium

12%

5%

7317

Animal shoe nails

12%

5%

7319

Sewing needles

12%

5%

7321 or 8516

Solar cookers

12%

5%

7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

12%

5%

7323

Table, kitchen or other household articles of iron & steel; Utensils

12%

5%

7326 90 99

Handicraft -Art ware of iron

12%

5%

7418

Table, kitchen or other household articles of copper; Utensils

12%

5%

7419 80 30

Brass Kerosene Pressure Stove

12%

5%

7419 80

Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

12%

5%

7615

Table, kitchen or other household articles of aluminium;

Utensils

12%

5%

7616 99 90

Handicraft -Aluminium art ware

12%

5%

8214

Pencil sharpeners

12%

Nil

8306

Handicraft-Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors  of  base  metal;  (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

12%

5%

84, 85 or 94

Following renewable energy devices and parts for their manufacture:-

(a) Bio-gas plant;

(b) Solar power-based devices;

(c) Solar power generator;

(d) Wind mills, Wind Operated Electricity Generator (WOEG);

(e) Waste to energy plants / devices;

(f) Solar lantern / solar lamp;

(g) Ocean waves/tidal waves energy devices/plants;

(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.

12%

5%

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

12%

5%

8407

Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]

28%

18%

8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

28%

18%

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

12%

5%

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

18%

5%

8409

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

28%

18%

8413

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]

28%

18%

8413 81 90

Hydraulic Pumps for Tractors

18%

5%

8414 20 20

Other hand pumps

12%

5%

8415

Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

28%

18%

8419 12

Solar water heater and system

12%

5%

8420

 Hand operated rubber roller

12%

5%

8422

Dish washing machines, household [8422 11 00] and other [8422 19 00]

28%

18%

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

12%

5%

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

12%

5%

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]

12%

5%

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

12%

5%

8436

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof

12%

5%

8452

 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines

12%

5%

8479

Composting Machines

12%

5%

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks

28%

18%

8511

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

28%

18%

8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc

12%

5%

8528

Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). 

28%

18%

87

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

12%

5%

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

12%

5%

8701

Road tractors for semi-trailers of engine capacity more than 1800 cc

28%

18%

8702

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%]

28%

18%

 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ]

28%

40%

8703

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.

28%

18%

8703

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.

28%

18%

8702 or 8703

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

28%

18%

8703

Three wheeled vehicles

28%

18%

8703 40, 8703 60

Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm

28%

18%

870340, 870360

Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc  or of length exceeding 4000 mm

28%

40%

8703 50, 8703 70

Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm

28%

18%

870350, 870370

Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm

28%

40%

8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%]

28%

18%

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

28%

18%

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

28%

18%

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

28%

18%

8708

Following parts of tractors namely:

1. Rear Tractor wheel rim,
2. tractor centre housing,
3. tractor housing transmission,
4. tractor support front axle

18%

5%

8708 10 10

Bumpers and parts thereof for tractors

18%

5%

8708 30 00

Brakes assembly and its parts thereof for tractors

18%

5%

8708 40 00

Gear boxes and parts thereof for tractors

18%

5%

8708 50 00

Transaxles and its parts thereof for tractors

18%

5%

8708 70 00

Road wheels and parts and accessories thereof for tractors

18%

5%

8708 91 00

1. Radiator assembly for tractors and parts thereof

Cooling system for tractor engine and parts thereof

18%

5%

8708 92 00

Silencer assembly for tractors and parts thereof

18%

5%

8708 93 00

Clutch assembly and its parts thereof for tractors

18%

5%

8708 94 00

Steering wheels and its parts thereof for tractor

18%

5%

8708 99 00

Hydraulic and its parts thereof for tractors

18%

5%

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors

18%

5%

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

12%

5%

8711

Motorcycles of engine capacity (including  mopeds)  and  cycles  fitted  with  an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars

28%

18%

8711

Motor cycles of engine capacity exceeding 350 cc

28%

40%

8712

Bicycles and other cycles (including delivery tricycles), not motorized

12%

5%

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

12%

5%

8714

 Parts and accessories of vehicles of heading 8711

28%

18%

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

12%

5%

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

12%

5%

8802

Aircraft for personal use.

28%

40%

8806

Unmanned aircrafts

28%/ 18%

5%

8903

Rowing boats and canoes

28%

18%

8903

Yacht and other vessels for pleasure or sports

28%

40%

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

12%

5%

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

12%

5%

9001

Contact lenses; Spectacle lenses

12%

5%

 9003

Frames and mountings for spectacles, goggles or the like, and parts thereof

12%

5%

9004

Spectacles, corrective [including goggles for correcting vision]

12%

5%

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

12%

5%

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

12%

5%

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

12%

5%

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

12%

5%

9025

Thermometers for medical, surgical, dental or veterinary usage

18%

5%

9027

Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.

18%

5%