PRESS RELEASE
The 56th meeting of the GST Council was held on 3rd September, 2025 at Sushma Swaraj Bhavan, New Delhi under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council inter-alia made the recommendations relating to changes in GST tax rates, provide relief to individuals, common man, aspirational middle class and measures for facilitation of trade in GST. FAQs are also being issued for clarification of doubts. The recommendations made by the 56th GST Council are as below:
1) Changes in GST rates of goods
The HSN wise rate changes are at Annexure -I and sector wise rate changes are at Annexure -II
2) Other changes relating to goods
(i) It has been decided that the GST will be levied on Retail Sale Price (RSP) instead of transaction value on Pan Masala, Gutkha, Cigarettes, Unmanufactured tobacco, Chewing tobacco like Zarda.
(ii) It has been decided to grant ad hoc IGST and compensation cess exemption on new armoured sedan Car imported by the President’s Secretariat for the President of India.
1) Changes in GST rates of services
The HSN wise rate changes are at Annexure -III and Sector wise rate changes are at Annexure
-IV.
2) Other changes relating to services
(i) The Council has recommended to add Explanations to the definition of ‘specified premises’ in the context of taxability of restaurant services in order to clarify the position that a stand-alone restaurant cannot declare itself as a ‘specified premises’ and consequently cannot avail the option of paying GST at the rate of 18% with ITC.
The Council has recommended to align the valuation rules with the change in the tax rate applicable to lottery tickets, certain amendments in the GST Valuation rules are being carried out.
The Council was of the view that the changes in GST rates of goods and services need to be implemented with effect from 22nd September 2025. However, keeping in view the requirement of funds to fulfill the obligation under the compensation cess account, the Council decided that the changes in GST rates may be implemented in a phased manner as follows:
a) The changes in GST rates on services will be implemented with effect from 22nd September 2025.
b) The changes in GST rates of all goods except pan masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi, will be implemented with effect from 22nd September 2025.
c) Pan Masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi will continue at the existing rates of GST and compensation cess where applicable, till loan and interest payment obligations under the compensation cess account are completely discharged.
d) Based on c) above, Union Finance Minister and Chairperson of the GST Council may decide the actual date of transition to the revised rates of GST approved by the Council for the above-mentioned goods.
e) Pending requisite amendments in CGST Act, 2017, Central Board of Indirect Taxes and Customs (CBIC) shall administratively start implementation of the revised system of grant of 90% provisional refunds arising out of Inverted Duty structure on the basis of data analysis and risk evaluation done by the system, as in the case of risk based provisional refunds on account of zero-rated supplies.
(i) GST Council has taken various decisions and recommended various measures to facilitate trade. The process reforms and other measures related to GST law and Procedure are at Annexure -V. The date of implementation of these process reforms will be notified in due course.
The Goods and Services Tax Appellate Tribunal (GSTAT) will be made operational for accepting appeals before end of September and will commence hearing before end of December this year.
The Council also recommended the date of 30.06.2026 for limitation of filing of backlog appeals. The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling. These measures will significantly strengthen the institutional framework of GST by providing a robust mechanism for dispute resolution, ensuring consistency in advance rulings, and offering greater certainty
to taxpayers. This will further enhance trust, transparency, and ease of doing business under the GST regime.
(5% To Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff
item
Description of Goods
1.
0401
Ultra-High Temperature (UHT) milk
2.
0406
Chena or paneer, pre-packaged and labelled
3.
1905
Pizza bread
4.
1905 or 2106
Khakhra, plain chapathi or roti
(18% to Nil)
1
2106
Paratha, parotta and other Indian breads by any name called
(12% to 5%)
Chapter / Heading /
Sub-heading / Tariff item
0402 91 10, 0402 99 20
Condensed milk
0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
Cheese
0801
Brazil nuts, dried, whether or not Shelled or Peeled
5.
0802
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachos, Macadamia nuts, Kola nuts (Cola
spp.), Pine nuts [other than dried areca nuts]
6.
0804
Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried
7.
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
8.
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and
dried chestnut (singhada) whether or not shelled or peeled]
9.
1108
Starches; inulin
S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 10. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 11. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 13. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 14. 1505 Wool grease and fatty substances derived therefrom (including lanolin) 15. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 16. 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 17. 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 18. 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 19. 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 20. 1602 Other prepared or preserved meat, meat offal, blood or insects 21. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 22. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 23. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 24. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 25. 1704 Sugar boiled confectionery 26. 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
10.
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
11.
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
12.
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
13.
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
14.
1505
Wool grease and fatty substances derived therefrom (including lanolin)
15.
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
16.
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
17.
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
18.
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
19.
1601
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
20.
1602
Other prepared or preserved meat, meat offal, blood or insects
21.
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
22.
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
23.
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
24.
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or
colouring matter, sugar cubes (other than those which attract 5% or nil GST)
25.
1704
Sugar boiled confectionery
26.
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
S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 27. 1905 90 30 Extruded or expanded products, savoury or salted (other than un- fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) 28. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 29. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 30. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 31. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 32. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 33. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 34. 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 35. 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 36. 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 37. 2009 89 90 Tender coconut water, pre-packaged and labelled 38. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 39. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 40. 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 41. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters 42. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled 43. 2106 90 91 Diabetic foods 44. 2201 Drinking water packed in 20 litre bottles 45. 2202 99 10 Soya milk drinks
27.
1905 90 30
Extruded or expanded products, savoury or salted (other than un-
fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)
28.
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
29.
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
30.
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
31.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
32.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
33.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
34.
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
35.
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
36.
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
37.
2009 89 90
Tender coconut water, pre-packaged and labelled
38.
2101 30
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
39.
2102
Yeasts (active and inactive); other single cell micro-organisms,
dead (but not including vaccines of heading 3002); prepared baking powders
40.
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
41.
Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
42.
2106 90
Namkeens, bhujia, mixture, chabena and similar edible
preparations ready for consumption form (other than roasted gram), pre-packaged and labelled
43.
2106 90 91
Diabetic foods
44.
2201
Drinking water packed in 20 litre bottles
45.
2202 99 10
Soya milk drinks
2202 99 20
Fruit pulp or fruit juice-based drinks [other than Carbonated
Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
2202 99 30
Beverages containing milk
(18% to 5%)
Chapter / Heading / Sub-heading / Tariff item
1107
Malt, whether or not roasted
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether
or not modified, derived from vegetable products [other than tamarind kernel powder]
1517 10
All goods i.e. Margarine, Linoxyn
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
1521
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1522
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and
Palmyra jaggery]
Sugar confectionery [other than 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 and sugar boiled confectionery]
1804
Cocoa butter, fat and oil
1805
Cocoa powder, not containing added sugar or sweetening matter
1806
Chocolates and other food preparations containing cocoa
1901 [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 [other than mixes and doughs for the preparation of bakers’ wares
of heading 1905; food preparation of millet flour, in powder form,
containing at least 70% millets by weight, pre-packaged and labelled]
1904 [other than 1904
10 20]
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)]
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 pizza bread, khakhra, plain chapatti or roti, bread, toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called,
manufactured through process of extrusion, extruded or expanded products, savoury or slated]
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a
basis of coffee
2101 20
All goods i.e Extracts, essences and concentrates of tea or mate,
and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
2104
Soups and broths and preparations therefor; homogenised composite food preparations
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney
powder, diabetic foods]
Waters, including natural or artificial mineral waters and aerated
waters, not containing added sugar or other sweetening matter nor flavoured
2202 99
Plant-based milk drinks, ready for direct consumption as beverages
3503
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin
derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
(18% to 40%)
2202 91 00,
Other non-alcoholic beverages
(28% to 40%)
2106 90 20
Pan masala
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
2202 99 90
Caffeinated Beverages
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice
1404 90 10
Bidi wrapper leaves (tendu)
1404 90 50
Indian katha
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403
Other manufactured tobacco and manufactured tobacco
substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
2404 11 00
Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
2404 19 00
Products containing tobacco or nicotine substitutes and intended for inhalation without combustion
S.No
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
8414 20 20
Other hand pumps
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers
Sprinklers; drip irrigation system including laterals; mechanical sprayers
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
8436
Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators
and brooders; parts thereof
8479
Composting Machines
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
8716 20 00
Self-loading or self-unloading trailers for agricultural
purposes
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
2807
Sulphuric acid
2808
Nitric acid
2814
Ammonia
29 or 380893
Gibberellic acid
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
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
4011
Rear tractor tyres and rear tractor tyre tubes
4011 70 00
Tyre for tractors
4013 90 49
Tube for tractor tyres
8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc
for Tractor
8413 81 90
Hydraulic Pumps for Tractors
8708
Following parts of tractors namely:
8708 10 10
Bumpers and parts thereof for tractors
8708 30 00
Brakes assembly and its parts thereof for tractors
8708 40 00
Gear boxes and parts thereof for tractors
8708 50 00
Transaxles and its parts thereof for tractors
8708 70 00
Road wheels and parts and accessories thereof for tractors
8708 91 00
(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
8708 92 00
Silencer assembly for tractors and parts thereof
8708 93 00
Clutch assembly and its parts thereof for tractors
8708 94 00
Steering wheels and its parts thereof for tractor
8708 99 00
Hydraulic and its parts thereof for tractors
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel
Tank and parts thereof for tractors‖
(5% to 18%)
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2702
Lignite, whether or not agglomerated, excluding jet
2703
Peat (including peat litter), whether or not agglomerated
Chapter / Heading / Sub- heading / Tariff item
7321 or 8516
Solar cookers
8419 12
Solar water heater and system
84, 85 or 94
Following renewable energy devices and parts for their manufacture: -
(a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
87
Fuel Cell Motor Vehicles including hydrogen vehicles
based on fuel cell technology and of length not exceeding 4000mm.
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
5402, 5403, 5404, 5405,
5406
Synthetic or artificial filament yarns
5508
Sewing thread of manmade staple fibres
5509, 5510, 5511
Yarn of manmade staple fibres
5601
Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods)
5602
Felt, whether or not impregnate, coated, covered or laminated
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated,
covered or sheathed with rubber or plastics
5605
Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal [ other than-(i) real zari thread (gold) and silver thread combined
with textile thread (ii) imitation zari thread or yan known by any name in trade parlance]
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn);
loop wale-yarn
5607
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir
cordage or ropes]
5609
Articles of yarn, strip or the like of heading 5404 or 5405,
twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]
5701
Carpets and other textile floor coverings, knotted, whether or not made up
5702
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”,
“Schumacks”, “Karamanie” and similar hand-woven rugs
5703
Carpets and other textile floor coverings (including Turf), tufted, whether or not made up
5704
Carpets and other textile floor coverings, of felt, not tufted or
flocked, whether or not made up
S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 17. 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 [except the items covered in 219 in Schedule I] 18. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 19. 5803 Gauze, other than narrow fabrics of heading 5806 20. 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 21. 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 22. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 23. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall] 24. 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 [other than embroidery or zari articles, that is to say, - imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 25. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizai] 26. 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 27. 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 28. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 29. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 30. 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
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 [except the items covered in 219 in
Schedule I]
5802
Terry towelling and similar woven terry fabrics, other than
narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
5803
Gauze, other than narrow fabrics of heading 5806
5804
Tulles and other net fabrics, not including woven, knitted or
crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries
(for example, petit point, cross stitch), whether or not made up
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
5808
Braids in the piece; ornamental trimmings in the piece, without
embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]
5809
Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than embroidery or zari articles, that is to say, - imi, zari, kasab, saima, dabka, chumki,
gota sitara, naqsi, kora, glass beads, badla, glzal]
5810
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari
articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizai]
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching
or otherwise, other than embroidery of heading 5810
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened
textile fabrics of a kind used for hat foundations
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
5904
Linoleum, whether or not cut to shape; floor coverings
consisting of a coating or covering applied on a textile backing, whether or not cut to shape
5905
Textile wall coverings
5906
Rubberised textile fabrics, other than those of heading 5902
5907
Textile fabrics otherwise impregnated, coated or covered;
painted canvas being theatrical scenery, studio back-cloths or the like
5908
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not
impregnated
5909
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
5910
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
5911
Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt- lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical 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
6501
Textile caps
6505
Hats (knitted/crocheted) or made up from lace or other textile fabrics
9404
Products wholly made of quilted textile material not exceeding Rs. 2500 per piece
Change in value. No change in rate (5%)
61
Articles of apparel and clothing accessories, knitted or
crocheted, of sale value not exceeding Rs. 2500 per piece
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
63 (other than 63053200,
63053300, 6309)
Other made up textile articles, sets of sale value not exceeding
Rs. 2500 per piece
Cotton quilts of sale value not exceeding Rs. 2500 per piece
5402, 5404, 5406
All goods other than synthetic filament yarns at 12%
5403, 5405, 5406
All goods other than artificial filament yarns at 12%
5501, 5502
Synthetic or artificial filament tow
5503, 5504, 5506, 5507
Synthetic or artificial staple fibres
5505
Waste of manmade fibres
(12% to 18%)
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
63 [other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn
articles; rags]
Cotton quilts of sale value exceeding Rs. 2500 per piece
Products wholly made of quilted textile material exceeding Rs. 2500 per piece
(5% to Nil)
30
1 Agalsidase Beta
2 Imiglucerase
3 Eptacog alfa activated recombinant coagulation factor VIIa
(12% to Nil)
1 Onasemnogene abeparvovec
2 Asciminib
3 Mepolizumab
4 Pegylated Liposomal Irinotecan
5 Daratumumab
6 Daratumumab subcutaneous
7 Teclistamab
8 Amivantamab
9 Alectinib
10 Risdiplam
11 Obinutuzumab
12 Polatuzumab vedotin
13 Entrectinib
14 Atezolizumab
15 Spesolimab
16 Velaglucerase Alpha
17 Agalsidase Alfa
18 Rurioctocog Alpha Pegol
19 Idursulphatase
20 Alglucosidase Alfa
21 Laronidase
22 Olipudase Alfa
23 Tepotinib
24 Avelumab
25 Emicizumab
26 Belumosudil
27 Miglustat
28 Velmanase Alfa
29 Alirocumab
30 Evolocumab
31 Cystamine Bitartrate
32 CI-Inhibitor injection
33 Inclisiran
28
Anaesthetics
Potassium Iodate
Steam
2801 20
Iodine
2804 40 10
Medical grade oxygen
2847
Medicinal grade hydrogen peroxide
All Drugs and medicines including:
(i) Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI
(ii) Brentuximab Vedotin
(iii) Ocrelizumab
(iv) Pertuzumab
(v) Pertuzumab + trastuzumab
(vi) Faricimab
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere
specified or included
3002
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and
similar products
3003
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha,
homoeopathic or Bio-chemic systems medicaments
3004
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic
systems medicaments, put up for retail sale
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with
pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste
pharmaceuticals] [other than contraceptives and Ostomy appliances]
3822
All diagnostic kits and reagents
4015
Surgical rubber gloves or medical examination rubber gloves
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
9004
Spectacles, corrective [including goggles for correcting vision]
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other therapeutic respiration apparatus
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray
generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
9804
Other Drugs and medicines intended for personal use
9025
Thermometers for medical, surgical, dental or veterinary usage
9027
Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.
4016
Erasers
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
8214
Pencil sharpeners
9608, 9609
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
4820
Exercise book, graph book, & laboratory note book and notebooks
7310 or 7326
Mathematical boxes, geometry boxes and colour boxes
33061010
Tooth powder
3406
Candles, tapers and the like
3605 00 10
All goods-safety matches
3926
Feeding bottles
4014
Nipples of feeding bottles
4202 22 20
Hand bags and shopping bags, of cotton
4202 22 30
Hand bags and shopping bags, of jute
4419
Tableware and Kitchenware of wood
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
6603
Parts, trimmings and accessories of articles of heading 6601 or 6602
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912
Tableware, kitchenware, other household articles and toilet articles,
other than of porcelain or china
7319
Sewing needles
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
7323
Table, kitchen or other household articles of iron & steel; Utensils
7418
Table, kitchen or other household articles of copper; Utensils
7419 80 30
Brass Kerosene Pressure Stove
7615
Table, kitchen or other household articles of aluminium; Utensils
8452
Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
8712
Bicycles and other cycles (including delivery tricycles), not motorised
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
9403
Furniture wholly made of bamboo, cane or rattan
9405
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
9615
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
9619 00 30, 9619 00 40,
or 9619 00 90
All goods- napkins and napkin liners for babies, clinical diapers
3304
Talcum powder, Face powder
3305
Hair oil, shampoo
3306
Dental floss, toothpaste
3307
Shaving cream, shaving lotion, aftershave lotion
3401
Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
96032100
Tooth brushes including dental-plate brushes
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those
machines in which the humidity cannot be separately regulated
8422
Dish washing machines, household [8422 11 00] and other [8422 19
00]
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).
12. PAPER SECTOR
12% to Nil
4802
Uncoated paper and paperboard used for textbook, notebook
4701
Mechanical wood pulp
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
4704
Chemical wood pulp, sulphite, other than dissolving grades
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
4819 10, 4819 20
Cartons, boxes and cases of,-
(a) Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board
4823
Paper pulp moulded trays
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
4702
Chemical wood pulp, dissolving grades
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; hand-made paper and paperboard [other than Uncoated
paper and paperboard for textbook, notebook only]
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
4805
Other uncoated paper and paperboard, in rolls or sheets, not
further worked or processed than as specified in Note 3 to this Chapter
4806 20 00
Greaseproof papers
4806 40 10
Glassine papers
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-
coated or impregnated, whether or not internally reinforced, in rolls or sheets
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls
or sheets, other than paper of the kind described in heading 4803
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface- coloured, surface-decorated or printed, in rolls or rectangular
(including square) sheets of any size
(28% to 18%)
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]
Road tractors for semi-trailers of engine capacity more than 1800 cc
8702
Motor vehicles for the transport of ten or more persons, including
the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]
8703
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not
exceeding 1200cc and of length not exceeding 4000 mm.
Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
8702 or 8703
Motor vehicles cleared as ambulances duly fitted with all the
fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Three wheeled vehicles
8703 40, 8703 60
Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for
propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
8703 50, 8703 70
Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding
1500 cc and of length not exceeding 4000 mm
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
8711
Motorcycles of engine capacity not exceeding 350 cc (including mopeds) and cycles fitted with an auxiliary motor, with or
without side-cars;
Parts and accessories of vehicles of heading 8711
8903
Rowing boats and canoes
9401 20 00
Seats of a kind used for motor vehicles
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 4,5,8 and 9 of above table [wherein 28% to 18% is
mentioned]
870340, 870360
propulsion, of engine capacity exceeding 1200cc and of length exceeding 4000 mm
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 and of length exceeding 4000 mm
Motor cycles of engine capacity exceeding 350 cc
8802 or 8806
Aircraft (for example, helicopters, aeroplanes), for personal use.
Yacht and other vessels for pleasure or sports
4203
Gloves specially designed for use in sports
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
9506
Sports goods other than articles and equipment for general physical exercise
9507
Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
All dutiable articles intended for personal use
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine
animals, without hair on, whether or not split, other than leather of heading 4114
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on,
whether or not split, other than leather of heading 4114
4113
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of
leather articles; leather dust, powder and flour
6701
Skins and other parts of birds with their feathers or down, feathers,
parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)
44 or any Chapter
The following goods, namely: —
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of
walking-sticks, umbrellas, tool handles or the like
4405
Wood wool; wood flour
4406
Railway or tramway sleepers (cross-ties) of wood
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match
splints]
4409
Bamboo flooring
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of
wood; pallet collars of wood
4416
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles,
of wood; boot or shoe lasts and trees, of wood
4418
Bamboo wood building joinery
4420
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments,
of wood; wooden articles of furniture not falling in Chapter 94
4421
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of
densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
8525 60
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc
8710
Tanks and other armoured fighting vehicles, motorised, whether or
not fitted with weapons, and parts of such vehicles
64
Footwear of sale value not exceeding Rs.2500 per pair
(Maintain at 18%)
Footwear of sale value exceeding Rs.2500 per pair
01012100, 010129
Live horses
2515 12 10
Marble and travertine blocks
2516
Granite blocks
29061110
Natural menthol
29061110, 30, 3301
Following goods from natural menthol namely:
3701
Photographic plates and film for x-ray for medical use
3705
Photographic plates and films, exposed and developed, other than cinematographic film
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track,
other than feature films
3818
Silicon wafers
Plastic beads
4007
Latex Rubber Thread
Rubber bands
6602
whips, riding-crops and the like
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
7015 10
Glasses for corrective spectacles and flint buttons
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
7310, 7323, 7612, or
Milk cans made of Iron, Steel, or Aluminium
7317
Animal shoe nails
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and
other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware
8420
Hand operated rubber roller
9001
Contact lenses; Spectacle lenses
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
Coir products [except coir mattresses]
9607
Slide fasteners and parts thereof
29061190
Other than natural menthol
29061190, 30, 3301
Following goods made from other than natural menthol, namely:
33074100
Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
3826
Biodiesel (other than biodiesel supplied to Oil Marketing Companies
for blending with High-Speed Diesel)
Any Chapter
Goods specified in the List required in connection with:
(1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or
(2) Petroleum operations undertaken under specified contracts, or
(3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or
(4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
68
Sand lime bricks or Stone inlay work
(From 28% to 18%)
2523
Portland cement, aluminous cement, slag cement, super sulphate
cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]
6802
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays,
paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
6913
Statues and other ornamental articles
9601
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials,
articles of coral (including articles obtained by moulding)
9701
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and
similar decorative plaques
9702
Original engravings, prints and lithographs
9703
Original sculptures and statuary, in any material
9705
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological,
paleontological, ethnographic or numismatic interest [other than numismatic coins]
9706
Antiques of an age exceeding one hundred years
Handcrafted candles
4202 22,4202 29,
4202 31 10,
4202 31 90,
4202 32,4202 39
Handbags including pouches and purses; jewellery box
4416,
4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
4414
Wooden frames for painting, photographs, mirrors etc
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
6117, 6214
Handmade/hand embroidered shawls of s a l e
value exceeding Rs. 2500 per piece
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle
stand)
68159990
Stone art ware, stone inlay work
691200 10, 6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
6913 90 00
Statuettes & other ornamental ceramic articles
(incl blue potteries)
7009 92 00
Ornamental framed mirrors
7018 90 10
Glass statues [other than those of crystal]
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
7326 90 99
Art ware of iron
7419 80
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
7616 99 90
Aluminium art ware
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware,
Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
940510
Handcrafted lamps (including panchloga lamp)
940150,
9403 80
Furniture of bamboo, rattan and cane
Dolls or other toys made of wood or metal or
textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
Ganjifa card
Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell
other animal carving material
9602
Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural
gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)
Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)
Original sculptures and statuary, in metal, stone or any material
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
8407
Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]
8507
Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and
other Lithium-ion accumulators including Lithium-ion power banks
8511
Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for
example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in
conjunction with such engines
GST 28% / 18% to 5%
Description of goods
8806
Unmanned aircrafts with camera
IGST 18% to Nil
49
Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019.
71
Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme
Any chapter
Works of art and antiques
88, 8536
Flight Motion Simulator and its parts
Target Motion Simulator and its parts
Parts, sub-assemblies of HACFS
84, 85
Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM
system
84, 85, 87, 90, 93
Parts and sub-assemblies of IADWS
88
Military transport aircraft (C-130, C-295MW)
89
Deep Submergence Rescue Vessel
Unmanned Underwater vessels/platforms
8807
Ejection Seats for fighter aircrafts
8506
High performance batteries for drones and specialised equipment
8525
Communication devices including software defined radios with component and accessories
9019, 9020
Air diving, rebreather sets, diving systems, components and accessories
Sonobuoys for naval air assets
93
Ship launched missiles
Rockets with calibre more than 100mm
RPA (Remote Piloted Aircraft) for military use
Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL
Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun.
(18% with ITC to Nil)
S.No.
Entry
From
To
All individual health insurance, along with reinsurance thereof
18% with ITC
Exemption
2
All individual Life Insurance, along with
reinsurance thereof
Supply of Air transport of passengers in other than economy class
12% with ITC
Supply of Passenger transport by any motor vehicle where fuel cost is included
5% with ITC of input services (in the same line of
business)
5% with ITC of input services (in the same line of business)
3
Supply of transport of goods in containers by rail by any person other than Indian Railways
5% without ITC
4
Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline
5
Supply of Transport of goods by GTA
5% without ITC (RCM/FCM)
6
Supply of Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in consideration
7
Supply of Renting of goods carriage where fuel cost is included in consideration
8
Supply of Multimodal transport of goods within India
5% where no leg of transport
is through air, with restricted ITC (i.e, 5% of inputs
services of goods transportation)
(12% with ITC to 5% with ITC)
Supply of job work in relation to manufacture of umbrella
5% with ITC
Supply of job work or any treatment or process
in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @12%
Supply of job work in relation to manufacture of bricks
Supply of job-work in relation to manufacture of goods falling under Chapter 30 (pharmaceutical products)
Supply of job-work in relation to manufacture of tanned or crust hides and skins falling under
Chapter 41;
Supply of job-work not elsewhere covered (residual entry)
(12% with ITC to 18% with ITC)
Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas
exploration and production in offshore area
(i) Composite supply of works contract involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to Government
AND
(ii) Composite supply of works contract
provided by a sub-contractor to the main contractor providing services at (i) above to
Government
Local delivery services
18% with ITC (no change)
Supply of local delivery services through Electronic Commerce Operator (ECO) under section 9(5) of the CGST Act
Not currently notified under section 9(5) of the CGST Act
electronic commerce operator is not liable for registration under GST
Supply of Service of third-party insurance of “goods carriage”
Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
Services by way of treatment of effluents by a Common Effluent Treatment Plant;
Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent
Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both;
Support services to exploration, mining or drilling of petroleum crude or natural gas or both.
Beauty and physical well-being services
(28% With ITC to 40% with ITC)
Admission to casinos, race clubs, any place having
casinos or race clubs, or sporting events like the IPL.
Services by a race club for licensing of bookmakers in such club.
28% With ITC
40% with ITC
Leasing or rental services, without operator, of goods which will attract (28%) 40% GST
Specified Actionable Claims (betting, casinos,
gambling, horse racing, lottery, online money gaming)
The Council recommended issuance of a notification to notify certain category of registered persons who may not be granted refund on provisional basis. This provision shall be operationalised from 1st November, 2025.
2. Proposal for Risk-Based Provisional Sanction of refunds arising out of inverted duty structure (IDS): The Council recommended amending section 54(6) of the CGST Act, 2017, to provide for sanction of 90% of refund claimed on provisional basis, in cases arising out of inverted duty structure, on similar lines as is presently available for refund in respect of zero-rated supply. It has been decided by the Central Government that, pending requisite amendments in CGST Act, 2017, instructions shall be issued by the Central Board of Indirect Taxes and Customs (CBIC) to direct Central Tax field formations for grant of provisional refund equivalent to 90% of amount claimed as refund, arising out of Inverted Duty Structure on the basis of identification and evaluation of risk by the system, as in the case of provisional refunds on account of zero-rated supplies. This shall be operationalized from 1st November, 2025.
3. Amendment in CGST Act to provide for GST Refunds in respect of low value export consignments: The Council recommended amendment to section 54(14) of the CGST Act, 2017 so as to remove the threshold limit for refunds arising out of exports made with payment of tax. This will particularly help small exporters making exports through courier, postal mode etc.
4. Simplified GST Registration Scheme for Small and Low-Risk Businesses: In order to simplify the registration process, the Council has recommended the introduction of an 78 optional simplified GST registration scheme wherein registration shall be granted on an automated basis within three working days from the date of submission of application in case of low risk applicants and applicants who based on their own assessment, determine that their output tax liability on supplies to registered persons will not exceed Rs. 2.5 lakh per month (inclusive of CGST, SGST/UTGST and IGST). The scheme will provide for voluntary opting into and withdrawal from the scheme. This will benefit around 96% of new applicants applying for GST registration. This shall be operationalized from 1st November, 2025.
5. Introduction of Simplified Registration Scheme for small suppliers supplying through electronic commerce operators: The Council approved in-principle, the concept of a simplified GST registration mechanism for small suppliers making supplies through commerce operators (ECOs) across multiple States facing challenges in maintaining principal place of business in each State as currently required under the GST framework. The detailed modalities for operationalizing the said scheme will be placed before GST
Council. It will ease compliance for such suppliers and facilitate their participation in ecommerce across States.
6. Amendment in place of supply provisions for intermediary services under section 13(8) of the IGST Act: The Council recommended omission of clause (b) of section 13(8) of IGST Act 2017. Accordingly, after the said law amendment, the place of supply for “intermediary services” will be determined as per the default provision under section 13(2) of the IGST Act, 2017 i.e. the location of the recipient of such services. This will help Indian exporters of such services to claim export benefits.
7.1 Amendment of section 15 and section 34 of CGST Act, 2017 in respect of Post Sale Discount: The Council has recommended:
7.2 Issuance of circular on certain issues pertaining to Post Sale Discount: In order to remove ambiguity and legal disputes, the Council recommended to provide clarification on certain issues pertaining to Post Sale Discount namely, -
ii. treatment of the post-sale discount provided by manufacturer to the dealer as additional consideration, in the transaction between dealer and end-customer;
8. The Council recommended retail sale price-based valuation under GST for Pan Masala, Cigarettes, Gutkha, Chewing Tobacco, Zarda, Scented tobacco and Unmanufactured Tobacco. Accordingly, consequent amendments in CGST Rules, 2017 and notifications will be carried out.
Note: The recommendations of the GST Council have been presented in this release containing major item of decisions in simple language for information of the stakeholders. The same would be given effect through the relevant circulars/ notifications/ law amendments which alone shall have the force of law.