Parliament Question: Assessment of the Reduction in GST Rates

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOK SABHA UNSTARRED QUESTION NO. 295 TO BE ANSWERED ON MONDAY, FEBRUARY 02, 2026/MAGHA 13, 1947 (SAKA) ASSESSMENT OF THE REDUCTION IN GST RATES †295. DR. MANNA LAL RAWAT: Will the Minister of FINANCE be pleased to state: (a) whether the Government has recently reduced the rates of Goods and Services Tax (GST) applicable on various goods and services; (b) if so, the details of the revised rates, item-wise; (c) whether the Government has any assessment of relief received by common people and investors directly or indirectly from the reduction in GST rates; and (d) if so, the key findings of the said assessment? ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY) (a) The GST reforms recommended by the 56th GST Council in its meeting held on 03.09.2025 aimed for a strategic, principled, and citizen-centric evolution of the tax framework. The quantum of the reform is demonstrated by the rationalisation of the earlier 4-tiered tax rate structure into a citizen friendly ‘Simple Tax’ - a 2-rate structure with a Standard Rate of 18% and a Merit Rate of 5%; a special de-merit rate of 40% is prescribed for a select few goods and services. Significant rate rationalisation focuses on the common man, labour intensive industries, farmers and agriculture, health. This includes the exemption of GST on all individual life and health insurancepolicies , reduction on many common man items (e.g., hair oil, soap bars, bicycles) from 18% or 12% to 5% , reduction of GST from 12% to NIL on 33 lifesaving drugs and medicines and from 5% to NIL on 3 lifesaving drugs & medicines used for treatment of cancer, rare diseases and other severe chronic diseases , and reduction on various agricultural goods and machinery to 5%. (b) The revised GST rates item-wise is enclosed as Annexure A. The same has been notified vide Notification No. 9/2025, 10/2025, 15/2025 & 16/2025 - Central Tax (Rate) dated 17th September 2025. (c) & (d) While a specific study or assessment of relief received by common people and investors has not been conducted, however, the reduction in GST rates is expected to provide direct and indirect relief to common people and investors by lowering the tax burden on essential goods and services, thereby improving affordability, reducing cost of living, and supporting household consumption. The rationalisation of rates is also expected to reduce transaction costs, ease compliance, encourage greater formalisation, and widen the tax base. Sector-specific rate reductions are expected to support competitiveness and investment by lowering costs in construction, boosting demand in automobiles, improving access to life-saving drugs and medical devices, and promoting labour- intensive MSMEs such as toys, handicrafts and man-made fibres. Recent trends in high-frequency indicators, including higher e-way bill generation, improved Purchasing Managers’ Index (PMI) readings for manufacturing and services, record festive-season automobile sales, robust UPI transactions, and increased tractor sales, indicate a strengthening economic momentum during September-December 2025, following the implementation of GST reforms. Furthermore, as per the NABARD Rural Economic Conditions and Sentiments Survey (November 2025), 79.2% of rural households reported increased consumption expenditure in the last one year, the highest among all bi-monthly rounds in FY 2025-26 so far. *****Annexure A GOODS Table 1 – Change in Rates S. No. Chapter / Heading Description From To / Sub-heading / Tariff item 1. 01012100, 010129 Live horses 12% 5% 2. 0401 Ultra-High Temperature (UHT) milk 5% Nil 3. 0402 91 10, Condensed milk 12% 5% 0402 99 20 4. 0405 Butter and other fats (i.e. ghee, butter oil, 12% 5% etc.) and oils derived from milk; dairy spreads 5. 0406 Cheese 12% 5% 6. 0406 Chena or paneer, pre-packaged and 5% Nil labelled 7. 0801 Brazil nuts, dried, whether or not Shelled 12% 5% or Peeled 8. 0802 Other nuts, dried, whether or not shelled 12% 5% or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts 9. 0804 Dates (soft or hard), figs, pineapples, 12% 5% avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried 10. 0805 Citrus fruit, such as Oranges, Mandarins 12% 5% (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 11. 0813 Fruit, dried, other than that of headings 12% 5% 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than dried tamarind)12. 1107 Malt, whether or not roasted 18% 5% 13. 1108 Starches; inulin 12% 5% 14. 1302 Vegetable saps and extracts; pectic 18% 5% substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 15. 1404 90 10 Bidi wrapper leaves (tendu) 18% 5% 16. 1404 90 50 Indian katha 18% 5% 17. 1501 Pig fats (including lard) and poultry fat, 12% 5% other than that of heading 0209 or 1503 18. 1502 Fats of bovine animals, sheep or goats, 12% 5% other than those of heading 1503 19. 1503 Lard stearin, lard oil, oleo stearin, oleo- 12% 5% oil and tallow oil, not emulsified or mixed or otherwise prepared 20. 1504 Fats and oils and their fractions, of fish 12% 5% or marine mammals, whether or not refined, but not chemically modified 21. 1505 Wool grease and fatty substances 12% 5% derived therefrom (including lanolin) 22. 1506 Other animal fats and oils and their 12% 5% fractions, whether or not refined, but not chemically modified 23. 1516 Animal or microbial fats and 12% 5% 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 24. 1517 Edible mixtures or preparations of 12% 5% 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 ortheir fractions of heading 1516 25. 1517 10 All goods i.e. Margarine, Linoxyn 18% 5% 26. 1518 Animal or microbial fats and animal 12% 5% 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 27. 1520 00 00 Glycerol, crude; glycerol waters and 18% 5% glycerol lyes 28. 1521 Vegetable waxes (other than 18% 5% triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 29. 1522 Degras, residues resulting from the 18% 5% treatment of fatty substances or animal or vegetable waxes 30. 1601 Sausages and similar products, of meat, 12% 5% meat offal, blood or insects; food preparations based on these products 31. 1602 Other prepared or preserved meat, meat 12% 5% offal, blood or insects 32. 1603 Extracts and juices of meat, fish or 12% 5% crustaceans, molluscs or other aquatic invertebrates 33. 1604 Prepared or preserved fish; caviar and 12% 5% caviar substitutes prepared from fish eggs 34. 1605 Crustaceans, molluscs and other aquatic 12% 5% invertebrates prepared or preserved 35. 1701 91, 1701 99 All goods, including refined sugar 12% 5% containing added flavouring or colouring matter, sugar cubes36. 1702 Other sugars, including chemically pure 18% 5% lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; (other than artificial honey, whether or not mixed with natural honey); caramel 37. 1704 Sugar boiled confectionery 12% 5% 38. 1704 Sugar confectionery 18% 5% 39. 1804 Cocoa butter, fat and oil 18% 5% 40. 1805 Cocoa powder, not containing added 18% 5% sugar or sweetening matter 41. 1806 Chocolates and other food preparations 18% 5% containing cocoa 42. 1901 [other than Malt extract, food preparations of flour, 18% 5% 1901 20 00] 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 43. 1902 Pasta, whether or not cooked or stuffed 12% 5% (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 44. 1904 [other than All goods i.e. Corn flakes, bulgar wheat, 18% 5% 1904 10 20] prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK) 45. 1905 Pastry, cakes, biscuits and other bakers’ 18% 5% 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 Indian breads)46. 1905 90 30 Extruded or expanded products, savoury 12% 5% or salted 47. 1905 Pizza bread 5% Nil 48. 1905 or 2106 Khakhra, chapathi or roti 5% Nil 49. 2001 Vegetables, fruit, nuts and other edible 12% 5% parts of plants, prepared or preserved by vinegar or acetic acid 50. 2002 Tomatoes prepared or preserved 12% 5% otherwise than by vinegar or acetic acid 51. 2003 Mushrooms and truffles, prepared or 12% 5% preserved otherwise than by vinegar or acetic acid 52. 2004 Other vegetables prepared or preserved 12% 5% otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 53. 2005 Other vegetables prepared or preserved 12% 5% otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 54. 2006 Vegetables, fruit, nuts, fruit-peel and 12% 5% other parts of plants, preserved by sugar (drained, glacé or crystallised) 55. 2007 Jams, fruit jellies, marmalades, fruit or 12% 5% nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 56. 2008 Fruit, nuts and other edible parts of 12% 5% 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 57. 2009 Fruit or nut juices (including grape must) 12% 5%and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 58. 2009 89 90 Tender coconut water, pre-packaged and 12% 5% labelled 59. 2101 11, 2101 12 Extracts, essences and concentrates of 18% 5% 00 coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 60. 2101 20 All goods i.e. Extracts, essences and 18% 5% concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 61. 2101 30 Roasted chicory and other roasted coffee 12% 5% substitutes, and extracts, essences and concentrates thereof 62. 2102 Yeasts (active and inactive); other single 12% 5% cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 63. 2103 All goods, including Sauces and 12% 5% preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 64. 2104 Soups and broths and preparations 18% 5% therefor; homogenised composite food preparations 65. 2105 00 00 Ice cream and other edible ice, whether 18% 5% or not containing cocoa 66. 2106 Paratha, parotta and other Indian breads 18% Nil by any name called 67. 2106 Texturised vegetable proteins (soya 12% 5% bari), Bari made of pulses including mungodi and batters 68. 2106 90 Namkeens, bhujia, mixture, chabena and 12% 5% similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled69. 2106 90 20 Pan masala* 28% 40% 70. 2106 90 91 Diabetic foods 12% 5% 71. 2106 Food preparations not elsewhere 18% 5% specified or included 72. 2201 Drinking water packed in 20 litre bottles 12% 5% 73. 2201 Waters, including natural or artificial 18% 5% mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 74. 2202 10 All goods (including aerated waters), 28% 40% containing added sugar or other sweetening matter or flavoured 75. 2202 91 00, Other non-alcoholic beverages 18% 40% 2202 99 76. 2202 99 Plant-based milk drinks, ready for direct 18% 5% consumption as beverages 77. 2202 99 10 Soya milk drinks 12% 5% 78. 2202 99 20 Fruit pulp or fruit juice-based drinks 12% 5% (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice) 79. 2202 Carbonated Beverages of Fruit Drink or 28% 40% Carbonated Beverages with Fruit Juice 80. 2202 99 30 Beverages containing milk 12% 5% 81. 2202 99 90 Caffeinated Beverages 28% 40% 82. 2401* Unmanufactured tobacco; tobacco refuse 28% 40% [other than tobacco leaves] 83. 2402* Cigars, cheroots, cigarillos and 28% 40% cigarettes, of tobacco or of tobacco substitutes 84. 2403* Bidis 28% 18% 85. 2403* Other manufactured tobacco and 28% 40% manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts andessences 86. 2404 11 00* Products containing tobacco or 28% 40% reconstituted tobacco and intended for inhalation without combustion 87. 2404 19 00* Products containing tobacco or nicotine 28% 40% substitutes and intended for inhalation without combustion 88. 2515 12 10 Marble and travertine blocks 12% 5% 89. 2516 Granite blocks 12% 5% 90. 2523 Portland cement, aluminous cement, slag 28% 18% cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 91. 2701 Coal; briquettes, ovoids and similar solid 5% 18% fuels manufactured from coal 92. 2702 Lignite, whether or not agglomerated, 5% 18% excluding jet 93. 2703 Peat (including peat litter), whether or 5% 18% not agglomerated 94. 28 Anaesthetics 12% 5% 95. 28 Potassium Iodate 12% 5% 96. 28 Steam 12% 5% 97. 2801 20 Iodine 12% 5% 98. 2804 40 10 Medical grade oxygen 12% 5% 99. 2807 Sulphuric acid 18% 5% 100. 280 8 Nitric acid 18% 5% 101. 281 4 Ammonia 18% 5% 102. 284 7 Medicinal grade hydrogen peroxide 12% 5% 103. 28 o r 38 Micronutrients, which are covered 12% 5% 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 FertilizerControl Order, 1985 104. 29 o r 380893 Gibberellic acid 12% 5% 105. 290 6 1110 Natural menthol 12% 5% 106. 290 6 1110, 30, 3301 Following goods from natural menthol 12% 5% namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil 107. 290 6 1190 Other than natural menthol 12% 18% 108. 290 6 1190, 30, 3301 Following goods made from other than 12% 18% natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil 109. 30 The following drugs and medicines: 5% Nil 1 Agalsidase Beta 2 Imiglucerase 3 Eptacog alfa activated recombinant coagulation factor VIIa 110. 30 The following drugs and medicines: 12% Nil 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab4 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 111. 30 All Drugs and medicines including: 12% 5% i. Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI ii. Brentuximab Vedotin iii. Ocrelizumab iv. Pertuzumab v. Pertuzumab + trastuzumab vi. Faricimab112. 300 1 Glands and other organs for organo- 12% 5% 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 113. 300 2 Animal blood prepared for therapeutic, 12% 5% 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 114. 300 3 Medicaments (excluding goods of 12% 5% 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 115. 300 4 Medicaments (excluding goods of 12% 5% 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 116. 300 5 Wadding, gauze, bandages and similar 12% 5% 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 purposes117. 300 6 Pharmaceutical goods specified in Note 12% 5% 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] 118. 330 4 Talcum powder, Face powder 18% 5% 119. 330 5 Hair oil, shampoo 18% 5% 120. 330 6 Dental floss, toothpaste 18% 5% 121. 330 6 1010 Tooth powder 12% 5% 122. 330 7 Shaving cream, shaving lotion, 18% 5% aftershave lotion 123. 330 7 4100 Odoriferous preparations which operate 12% 18% by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) 124. 340 1 Toilet Soap (other than industrial soap) 18% 5% in the form of bars, cakes, moulded pieces or shapes 125. 340 6 Candles, tapers and the like 12% 5% 126. 340 6 Handcrafted candles 12% 5% 127. 350 3 Gelatin (including gelatin in rectangular 18% 5% (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 128. 350 5 Dextrins and other modified starches (for 18% 5% example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 129. 360 5 00 10 All goods-safety matches 12% 5%130. 370 1 Photographic plates and film for x-ray 12% 5% for medical use 131. 370 5 Photographic plates and films, exposed 12% 5% and developed, other than cinematographic film 132. 370 6 Photographic plates and films, exposed 12% 5% and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 133. 380 8 The following Bio-pesticides, namely - 12% 5% 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 134. 381 8 Silicon wafers 12% 5% 135. 382 2 All diagnostic kits and reagents 12% 5% 136. 382 6 Biodiesel (other than biodiesel supplied 12% 18% to Oil Marketing Companies for blending with High-Speed Diesel) 137. 392 6 Feeding bottles; Plastic beads 12% 5% 138. 400 7 Latex Rubber Thread 12% 5% 139. 401 1 Rear tractor tyres and rear tractor tyre 18% 5% tubes140. 401 1 New pneumatic tyres, of rubber [other 28% 18% 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] 141. 401 1 70 00 Tyre for tractors 18% 5% 142. 401 3 90 49 Tube for tractor tyres 18% 5% 143. 401 4 Nipples of feeding bottles 12% 5% 144. 401 5 Surgical rubber gloves or medical 12% 5% examination rubber gloves 145. 401 6 Erasers 5% Nil 146. 401 6 Rubber bands 12% 5% 147. 410 7 Leather further prepared after tanning or 12% 5% 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 148. 411 2 Leather further prepared after tanning or 12% 5% crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 149. 411 3 Leather further prepared after tanning or 12% 5% crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 150. 411 4 Chamois (including combination 12% 5% chamois) leather; patent leather and patent laminated leather; metallised leather 151. 411 5 Composition leather with a basis of 12% 5% 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, powderand flour 152. 420 2 22,4202 29, Handicraft- 12% 5% Handbags including pouches 4202 31 10, and purses; jewellery box 4202 31 90, 4202 32,4202 39 153. 420 2 22 20 Hand bags and shopping bags, of cotton 12% 5% 154. 420 2 22 30 Hand bags and shopping bags, of jute 12% 5% 155. 420 3 Gloves specially designed for use in 12% 5% sports 156. 44, 6 8, 83 Idols of wood, stone [including marble] 12% 5% and metals [other than those made of precious metals] 157. 44 or any The following goods, namely: — 12% 5% Chapter a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 158. 440 4 Hoopwood; split poles; piles, pickets and 12% 5% 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 159. 440 5 Wood wool; wood flour 12% 5% 160. 440 6 Railway or tramway sleepers (cross-ties) 12% 5% of wood 161. 440 8 Sheets for veneering (including those 12% 5% obtained by slicing laminated wood), for plywood or for similar laminatedwood 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] 162. 440 9 Bamboo flooring 12% 5% 163. 441 4 Handicraft- Wooden frames for 12% 5% painting, photographs, mirrors etc 164. 441 5 Packing cases, boxes, crates, drums and 12% 5% similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 165. 441 6 , Handicraft- Carved wood products, 12% 5% art ware/ decorative articles of wood 4421 99 90 (including inlay work, casks, barrel, vats) 166. 441 6 Casks, barrels, vats, tubs and other 12% 5% coopers’ products and parts thereof, of wood, including staves 167. 441 7 Tools, tool bodies, tool handles, broom 12% 5% or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 168. 441 8 Bamboo wood building joinery 12% 5% 169. 441 9 Tableware and Kitchenware of wood 12% 5% 170. 442 0 Wood marquetry and inlaid wood; 12% 5% 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 94 171. 442 0 Handicraft- Statuettes & other 12% 5% ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]172. 442 1 Other articles of wood; such as clothes 12% 5% 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] 173. 450 2 00 00 Natural cork, debacked or roughly 12% 5% squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 174. 450 3 Articles of natural cork such as Corks 12% 5% and Stoppers, Shuttlecock cork bottom 175. 450 3 90 90 Handicraft- Art ware of cork [including 12% 5% articles of sholapith] 4504 90 176. 450 4 Agglomerated cork (with or without a 12% 5% binding substance) and articles of agglomerated cork 177. 470 1 Mechanical wood pulp 12% 5% 178. 470 2 Chemical wood pulp, dissolving grades 12% 18% 179. 470 3 Chemical wood pulp, soda or sulphate, 12% 5% other than dissolving grades 180. 470 4 Chemical wood pulp, sulphite, other than 12% 5% dissolving grades 181. 470 5 Wood pulp obtained by a combination of 12% 5% mechanical and chemical pulping processes 182. 470 6 Pulps of fibres derived from recovered 12% 5% (waste and scrap) paper or paperboard or of other fibrous cellulosic material183. 480 2 Uncoated paper and paperboard used for 12% Nil exercise book, graph book, laboratory notebook and notebooks 184. 480 2 Uncoated paper and paperboard, of a 12% 18% 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] 185. 480 2 Hand-made paper and paperboard 12% 5% 186. 480 4 Uncoated kraft paper and paperboard, in 12% 18% rolls or sheets, other than that of heading 4802 or 4803 187. 480 5 Other uncoated paper and paperboard, in 12% 18% rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 188. 480 6 20 00 Greaseproof papers 12% 18% 189. 480 6 40 10 Glassine papers 12% 18% 190. 480 7 Composite paper and paperboard (made 12% 18% 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 191. 480 8 Paper and paperboard, corrugated (with 12% 18% 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 192. 481 0 Paper and paperboard, coated on one or 12% 18% 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 193. 481 7 30 Boxes, pouches, wallets and writing 12% 5% compendiums, of paper or paperboard, containing an assortment of paper stationery 194. 481 9 10, 4819 20 Cartons, boxes and cases of, - 12% 5% a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board 195. 482 0 Exercise book, graph book, & laboratory 12% Nil note book and notebooks 196. 482 3 Paper pulp moulded trays 12% 5% 197. 48 Paper splints for matches, whether or not 12% 5% waxed, Asphaltic roofing sheets 198. 48 Paper Sacks/Bags and bio degradable 18% 5% bags 199. 490 5 Maps and hydrographic or similar charts 12% Nil of all kinds, including atlases, wall maps, topographical plans and globes, printed 200. 540 1 Sewing thread of manmade filaments, 12% 5% whether or not put up for retail sale 201. 540 2 , 5403, 5404, Synthetic or artificial filament yarns 12% 5% 5405, 5406 202. 540 2 , 5404, 5406 All goods 18% 5% 203. 540 3 , 5405, 5406 All goods 18% 5% 204. 550 1 , 5502 Synthetic or artificial filament tow 18% 5% 205. 550 3 , 5504, 5506, Synthetic or artificial staple fibres 18% 5% 5507 206. 550 5 Waste of manmade fibres 18% 5% 207. 550 8 Sewing thread of manmade staple fibres 12% 5% 208. 550 9 , 5510, 5511 Yarn of manmade staple fibres 12% 5% 209. 560 1 Wadding of textile materials and 12% 5% articles thereof; such as absorbent cotton wool (except cigarette filterrods) 210. 560 2 Felt, whether or not impregnate, coated, 12% 5% covered or laminated 211. 560 3 Nonwovens, whether or not 12% 5% impregnated, coated, covered or laminated 212. 560 4 Rubber thread and cord, textile covered; 12% 5% textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 213. 560 5 Metallised yarn, whether or not gimped, 12% 5% 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 214. 560 6 Gimped yarn, and strip and the like of 12% 5% heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 215. 560 7 Twine, cordage, ropes and cables, 12% 5% whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 216. 560 9 Articles of yarn, strip or the like of 12% 5% heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] 217. 570 1 Carpets and other textile floor coverings, 12% 5% knotted, whether or not made up 218. 570 2 Carpets and other textile floor coverings, 12% 5% woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 219. 570 3 Carpets and other textile floor coverings 12% 5% (including Turf), tufted, whether or not made up220. 570 4 Carpets and other textile floor coverings, 12% 5% of felt, not tufted or flocked, whether or not made up 221. 570 5 Other carpets and other textile floor 12% 5% 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 222. 580 2 Terry towelling and similar woven terry 12% 5% fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 223. 580 3 Gauze, other than narrow fabrics of 12% 5% heading 5806 224. 580 4 Tulles and other net fabrics, not 12% 5% including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 225. 580 5 Hand-woven tapestries of the type 12% 5% Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 226. 580 7 Labels, badges and similar articles of 12% 5% textile materials, in the piece, in strips or cut to shape or size, not embroidered 227. 580 8 Braids in the piece; ornamental 12% 5% trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 228. 580 9 Woven fabrics of metal thread and 12% 5% 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 229. 581 0 Embroidery in the piece, in strips or in 12% 5% motifs, Embroidered badges, motifs and the like230. 581 1 Quilted textile products in the piece, 12% 5% composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 231. 590 1 Textile fabrics coated with gum or 12% 5% 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 232. 590 2 Tyre cord fabric of high tenacity yarn of 12% 5% nylon or other polyamides, polyesters or viscose rayon 233. 590 3 Textile fabrics impregnated, coated, 12% 5% covered or laminated with plastics, other than those of heading 5902 234. 590 4 Linoleum, whether or not cut to 12% 5% shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 235. 590 5 Textile wall coverings 12% 5% 236. 590 6 Rubberised textile fabrics, other than 12% 5% those of heading 5902 237. 590 7 Textile fabrics otherwise impregnated, 12% 5% coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 238. 590 8 Textile wicks, woven, plaited or 12% 5% knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 239. 590 9 Textile hose piping and similar textile 12% 5% tubing, with or without lining, armour or accessories of other materials240. 591 0 Transmission or conveyor belts or 12% 5% belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 241. 591 1 Textile products and articles, for 12% 5% 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 242. 611 7 , 6214 Handmade/hand embroidered shawls 12% 5% 243. 61 Articles of apparel and clothing 12% 18% accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece 244. 62 Articles of apparel and clothing 12% 18% accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece245. 63 [other than Other made-up textile articles, sets of 12% 18% 6309] sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] 246. 64 Footwear of sale value not exceeding 12% 5% Rs.2500 per pair 247. 650 1 Textile caps 12% 5% 248. 650 5 Hats (knitted/crocheted) or made up 12% 5% from lace or other textile fabrics 249. 660 1 Umbrellas and sun umbrellas (including 12% 5% walking-stick umbrellas, garden umbrellas and similar umbrellas) 250. 660 2 Whips, riding-crops and the like 12% 5% 251. 660 3 Parts, trimmings and accessories of 12% 5% articles of heading 6601 or 6602 252. 670 1 Skins and other parts of birds with their 12% 5% feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 253. 68 Sand lime bricks or Stone inlay work 12% 5% 254. 680 2 Handicraft Statues, statuettes, pedestals; 12% 5% 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 255. 680 2 Handicraft -Carved stone products (e.g., 12% 5% statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 256. 681 5 9990 Handicraft -Stone art ware, stone inlay 12% 5% work 257. 690‘9 Pots, jars and similar articles of a kind 12% 5% used for the conveyance and packing of goods of ceramic258. 691 1 Tableware, kitchenware, other household 12% 5% articles and toilet articles, of porcelain or china 259. 691 2 Tableware, kitchenware, other household 12% 5% articles and toilet articles, other than of porcelain or china 260. 691 2 00 10, 6912 00 Handicraft-Tableware and kitchenware 12% 5% 20 of clay and terracotta, other clay articles 261. 691 3 Handicraft-Statues and other 12% 5% ornamental articles 262. 691 3 90 00 Handicraft-Statuettes & other 12% 5% ornamental ceramic articles (incl blue potteries) 263. 700 9 92 00 Handicraft-Ornamental framed mirrors 12% 5% 264. 701 5 10 Glasses for corrective spectacles and 12% 5% flint buttons 265. 701 8 90 10 Handicraft-Glass statues [other than 12% 5% those of crystal] 266. 702 0 00 90 Handicraft-Glass art ware [ incl. pots, 12% 5% jars, votive, cask, cake cover, tulip bottle, vase ] 267. 702 0 Globes for lamps and lanterns, Founts 12% 5% for kerosene wick lamps, Glass chimneys for lamps and lanterns 268. 731 0 or 7326 Mathematical boxes, geometry boxes 12% 5% and colour boxes 269. 731 0 , 7323, 7612, Milk cans made of Iron, Steel, or 12% 5% or 7615 Aluminium 270. 731 7 Animal shoe nails 12% 5% 271. 731 9 Sewing needles 12% 5% 272. 732 1 or 8516 Solar cookers 12% 5% 273. 732 1 Kerosene burners, kerosene stoves and 12% 5% wood burning stoves of iron or steel 274. 732 3 Table, kitchen or other household 12% 5% articles of iron & steel; Utensils 275. 732 6 90 99 Handicraft -Art ware of iron 12% 5%276. 741 8 Table, kitchen or other household 12% 5% articles of copper; Utensils 277. 741 9 80 30 Brass Kerosene Pressure Stove 12% 5% 278. 741 9 80 Handicraft -Art ware of brass, copper/ 12% 5% copper alloys, electro plated with nickel/silver 279. 761 5 Table, kitchen or other household 12% 5% articles of aluminium; Utensils 280. 761 6 99 90 Handicraft -Aluminium art ware 12% 5% 281. 821 4 Pencil sharpeners 12% Nil 282. 830 6 Handicraft-Bells, gongs and like, non- 12% 5% 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) 283. 84, 8 5 or 94 Following renewable energy devices and 12% 5% 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. 284. 840 1 Fuel elements (cartridges), non- 12% 5% irradiated, for nuclear reactors285. 840 7 Spark-ignition reciprocating or rotary 28% 18% internal combustion piston engine [other than aircraft engines] 286. 840 8 Compression-ignition internal 28% 18% combustion piston engines (diesel or semi-diesel engines) 287. 840 8 Fixed Speed Diesel Engines of power 12% 5% not exceeding 15HP 288. 840 8 20 20 Agricultural Diesel Engine of cylinder 18% 5% capacity exceeding 250 cc for Tractor 289. 840 9 Parts suitable for use solely or 28% 18% principally with the engines of heading 8407 or 8408 290. 841 3 Pumps for dispensing fuel or lubricants 28% 18% of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 291. 841 3 81 90 Hydraulic Pumps for Tractors 18% 5% 292. 841 4 20 20 Other hand pumps 12% 5% 293. 841 5 Air-conditioning machines, comprising a 28% 18% motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 294. 841 9 12 Solar water heater and system 12% 5% 295. 842 0 Hand operated rubber roller 12% 5% 296. 842 2 Dish washing machines, household 28% 18% [8422 11 00] and other [8422 19 00] 297. 842 4 Nozzles for drip irrigation equipment or 12% 5% nozzles for sprinklers 298. 842 4 Sprinklers; drip irrigation system 12% 5% including laterals; mechanical sprayers 299. 843 2 Agricultural, horticultural or forestry 12% 5% machinery for soil preparation or cultivation; lawn or sports-groundrollers; Parts [8432 90] 300. 843 3 Harvesting or threshing machinery, 12% 5% including straw or fodder balers; grass or hay mowers; parts thereof 301. 843 6 Other agricultural, horticultural, forestry, 12% 5% poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof 302. 845 2 Sewing machines, other than book- 12% 5% sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 303. 847 9 Composting Machines 12% 5% 304. 850 7 Electric accumulators, including 28% 18% separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium- ion accumulators including Lithium-ion power banks 305. 851 1 Electrical ignition or starting equipment 28% 18% 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 306. 852 5 60 Two-way radio (Walkie talkie) used by 12% 5% defence, police and paramilitary forces etc 307. 852 8 Television sets (including LCD and LED 28% 18% 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 andTelevision set (including LCD and LED television). 308. 87 Fuel Cell Motor Vehicles including 12% 5% hydrogen vehicles based on fuel cell technology 309. 870 1 Tractors (except road tractors for semi- 12% 5% trailers of engine capacity more than 1800 cc) 310. 870 1 Road tractors for semi-trailers of engine 28% 18% capacity more than 1800 cc 311. 870 2 Motor vehicles for the transport of ten or 28% 18% more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%] 312. 870 3 Motor cars and other motor vehicles 28% 40% 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] 313. 870 3 Petrol, Liquefied petroleum gases (LPG) 28% 18% or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. 314. 870 3 Diesel driven motor vehicles of engine 28% 18% capacity not exceeding 1500 cc and of length not exceeding 4000 mm. 315. 870 2 or 8703 Motor vehicles cleared as ambulances 28% 18% duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles 316. 870 3 Three wheeled vehicles 28% 18% 317. 870 3 40, 8703 60 Motor vehicles with both spark-ignition 28% 18% internal combustion reciprocating piston engine and electric motor as motors forpropulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm 318. 870 3 40, 870360 Motor vehicles with both spark-ignition 28% 40% internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm 319. 870 3 50, 8703 70 Motor vehicles with both compression- 28% 18% 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 320. 870 3 50, 870370 Motor vehicles with both compression- 28% 40% 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 321. 870 4 Motor vehicles for the transport of goods 28% 18% [other than Refrigerated motor vehicles which is already at 18%] 322. 870 6 Chassis fitted with engines, for the 28% 18% motor vehicles of headings 8701 to 8705 323. 870 7 Bodies (including cabs), for the 28% 18% motor vehicles of headings 8701 to 8705 324. 870 8 Parts and accessories of the motor 28% 18% vehicles of headings 8701 to 8705 [other than specified parts of tractors] 325. 870 8 Following parts of tractors namely: 18% 5% a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle326. 870 8 10 10 Bumpers and parts thereof for tractors 18% 5% 327. 870 8 30 00 Brakes assembly and its parts thereof for 18% 5% tractors 328. 870 8 40 00 Gear boxes and parts thereof for tractors 18% 5% 329. 870 8 50 00 Transaxles and its parts thereof for 18% 5% tractors 330. 870 8 70 00 Road wheels and parts and accessories 18% 5% thereof for tractors 331. 870 8 91 00 i. Radiator assembly for tractors 18% 5% and parts thereof Cooling system for tractor engine and parts thereof 332. 870 8 92 00 Silencer assembly for tractors and parts 18% 5% thereof 333. 870 8 93 00 Clutch assembly and its parts thereof for 18% 5% tractors 334. 870 8 94 00 Steering wheels and its parts thereof for 18% 5% tractor 335. 870 8 99 00 Hydraulic and its parts thereof for 18% 5% tractors 336. 870 8 99 00 Fender, Hood, wrapper, Grill, Side 18% 5% Panel, Extension Plates, Fuel Tank and parts thereof for tractors 337. 871 0 Tanks and other armoured fighting 12% 5% vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 338. 871 1 Motorcycles of engine capacity 28% 18% (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars 339. 871 1 Motor cycles of engine capacity 28% 40% exceeding 350 cc 340. 871 2 Bicycles and other cycles (including 12% 5% delivery tricycles), not motorized 341. 871 4 Parts and accessories of bicycles and 12% 5% other cycles (including delivery tricycles), not motorised, of 8712342. 871 4 Parts and accessories of vehicles of 28% 18% heading 8711 343. 871 6 20 00 Self-loading or self-unloading trailers for 12% 5% agricultural purposes 344. 871 6 80 Hand propelled vehicles (e.g. hand carts, 12% 5% rickshaws and the like); animal drawn vehicles 345. 880 2 Aircraft for personal use. 28% 40% 346. 880 6 Unmanned aircrafts 28%/ 18% 5% 347. 890 3 Rowing boats and canoes 28% 18% 348. 890 3 Yacht and other vessels for pleasure or 28% 40% sports 349. 90 or any other Blood glucose monitoring system 12% 5% Chapter (Glucometer) and test strips 350. 90 or any other Patent Ductus Arteriousus / Atrial Septal 12% 5% Chapter Defect occlusion device 351. 900 1 Contact lenses; Spectacle lenses 12% 5% 352. 900 3 Frames and mountings for spectacles, 12% 5% goggles or the like, and parts thereof 353. 900 4 Spectacles, corrective [including goggles 12% 5% for correcting vision] 354. 901 8 Instruments and appliances used in 12% 5% medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 355. 901 9 Mechano-therapy appliances; massage 12% 5% apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 356. 902 0 Other breathing appliances and gas 12% 5% masks, excluding protective masks having neither mechanical parts nor replaceable filters357. 902 2 Apparatus based on the use of X-rays or 12% 5% 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 358. 902 5 Thermometers for medical, surgical, 18% 5% dental or veterinary usage 359. 902 7 Instruments and apparatus for medical, 18% 5% surgical, dental or veterinary uses for physical or chemical analysis. 360. 930 2 Revolvers and pistols, other than those 28% 40% of heading 9303 or 9304 361. 940 1 20 00 Seats of a kind used for motor vehicles 28% 18% 362. 94 0 150, Handicraft- Furniture of bamboo, rattan 12% 5% and cane 9403 80 363. 940\3 Furniture wholly made of bamboo, 12% 5% cane or rattan 364. 940 4 Coir products [except coir 12% 5% mattresses] 365. 940 4 Products wholly made of quilted 12% 5% textile material not exceeding Rs. 2500 per piece 366. 940 4 Products wholly made of quilted 12% 18% textile material exceeding Rs. 2500 per piece 367. 940 4 Cotton quilts of sale value exceeding 12% 18% Rs. 2500 per piece 368. 940 5 Hurricane lanterns, Kerosene lamp / 12% 5% pressure lantern, petromax, glass chimney, and parts thereof 369. 940 5 10 Handicraft-Handcrafted lamps 12% 5% (including panchloga lamp)370. 950 3 Toys like tricycles, scooters, pedal cars 12% 5% etc. (including parts and accessories thereof) [other than electronic toys] 371. 950 3 Handicraft- Dolls or other toys made of 12% 5% wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 372. 950 4 Handicraft-Ganjifa card 12% 5% 373. 950 4 Playing cards, chess board, carom board 12% 5% and other board games, like ludo, etc. [other than Video game consoles and Machines] 374. 950 6 Sports goods other than articles and 12% 5% equipment for general physical exercise 375. 950 7 Fishing rods, and other line fishing 12% 5% 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 376. 960 1 Handicraft -Worked ivory, bone, 12% 5% 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) 377. 960 2 Handicraft -Worked vegetable or 12% 5% 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) 378. 960 3 2100 Tooth brushes including dental-plate 18% 5% brushes 379. 960 7 Slide fasteners and parts thereof 12% 5% 380. 960 8 , 9609 Pencils (including propelling or sliding 12% Nil pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks381. 961 4 Smoking pipes (including pipe bowls) 28% 40% and cigar or cigarette holders, and parts thereof 382. 961 5 Combs, hair-slides and the like; hairpins, 12% 5% curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 383. 961 9 00 30, 9619 All goods- napkins and napkin liners for 12% 5% 00 40, or 9619 00 babies, clinical diapers 90 384. 970 1 Handicraft-Paintings, drawings and 12% 5% pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or hand- decorated manufactured articles; collages, mosaics and similar decorative plaques incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc.) 385. 970 2 Original engravings, prints and 12% 5% lithographs 386. 970 3 Handicraft -Original sculptures and 12% 5% statuary, in any material 387. 970 5 Collections and collectors' pieces of 12% 5% zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [including numismatic coins] 388. 970 6 Antiques of an age exceeding one 12% 5% hundred years 389. 980 4 All dutiable articles intended for 28% 18% personal use 390. 980 4 All Drugs and medicines intended for 12% 5% personal use 391. Any Chapter Goods specified in the List required in 12% 18% 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 GasCorporation 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. Table 2 – Change in value. No change in rate (5%) S. No. Chapter / Heading / Description of Goods Sub-heading / Tariff item 1. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece 2. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece 3. 63 (other than Other made-up textile articles, sets of sale value not 63053200, 63053300, exceeding Rs. 2500 per piece 6309) 4. 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece Table 3 – Change in value. No change in rate (18%) S. No. Chapter / Heading / Description of Goods Sub-heading / Tariff item 1. 64 Footwear of sale value exceeding Rs.2500 per pair Table 4 – Change in IGST from 18% to Nil S.No. Chapter / Heading Description of goods / Sub-heading / Tariff item1. 49 Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019. 2. 71 Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme 3. Any chapter Works of art and antiques 4. 88, 8536 Flight Motion Simulator and its parts 5. 88, 8536 Target Motion Simulator and its parts 6. Any chapter Parts, sub-assemblies of HACFS 7. 84, 85 Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system 8. 84, 85, 87, 90, 93 Parts and sub-assemblies of IADWS 9. 88 Military transport aircraft (C-130, C-295MW) 10. 89 Deep Submergence Rescue Vessel 11. 89 Unmanned Underwater vessels/platforms 12. 8807 Ejection Seats for fighter aircrafts 13. 8506 High performance batteries for drones and specialised equipment 14. 8525 Communication devices including software defined radios with component and accessories 15. 9019, 9020 Air diving, rebreather sets, diving systems, components and accessories 16. 89 Sonobuoys for naval air assets 17. 93 Ship launched missiles 18. 93 Rockets with calibre more than 100mm 19. 88 RPA (Remote Piloted Aircraft) for military use 20. Any chapter Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun. * To be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cessSERVICES Table 5 – Change in rates S.No. HSN Code Description of Service From To 1. 9954 (i) Composite supply of works 12% with ITC 18% with ITC contract services involving predominantly earth work (that is constituting more than 75 percent of the value of the works contract) provided to Government (ii) Composite supply of works 12% with ITC 18% with ITC contract provided by a sub- contractor to the main contractor providing services at (i) above to Government (iii) Composite supply of works 12% with ITC 18% with ITC contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area 2. 9963 Supply of “hotel 12% with ITC 5% without ITC 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 3. 9964 (i) Supply of Air transport of 12% with ITC 18% with ITC passengers in other than economy class (ii) Supply of Passenger transport 5% with ITC of 5% with ITC of by any motor vehicle where fuel input services (in input services (in cost is included the same line of the same line of business) business) 12% with ITC 18% with ITC 4. 9965 (i) Supply of Transport of goods 5% without ITC 5% without ITC by GTA (RCM/FCM) (RCM/FCM) 12% with ITC 18% with ITC(ii) Supply of transport of goods 12% with ITC 5% without ITC in containers by rail by any 18% with ITC person other than Indian Railways (iii) Supply of transportation of 5% without ITC 5% without ITC natural gas, petroleum crude, 12% with ITC 18% with ITC motor spirit, high speed diesel or ATF through pipeline (iv) Supply of Multimodal 12% with ITC 5%, where no leg transport of goods within India of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation). 18% with ITC 5. 9966 (i) Supply of Renting of any 5% with ITC of 5% with ITC of motor vehicle (with operator) input services (in input services (in designed to carry passengers the same line of the same line of where the cost of fuel is included business) business) in consideration 12% with ITC 18% with ITC (ii) Supply of Renting of goods 12% with ITC 5% with ITC of carriage (with operator) where input services (in fuel cost is included in the same line of consideration business) 18% with ITC 6. 9968 (i) Local delivery services 18% with ITC 18% with ITC (no change) (This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 996813 – under the Group Postal and Courier Services) (ii) Supply of local delivery Not currently • Local services through Electronic notified under delivery Commerce Operator (ECO) section 9(5) of the services to be CGST Act notified under section 9(5) of the CGST Act in cases where theperson supplying such services through electronic commerce operator is not liable for registration under GST • The applicable rate on such services to be 18%. • Local delivery services provided by and through ECO to be excluded from the scope of GTA services. 7. 9971 Supply of Service of third-party 12% with ITC 5% with ITC insurance of “goods carriage” 8. 9973 Leasing or rental services, 28% With ITC 40% with ITC without operator, of goods which will attract (28%) 40% GST 9. 9983 Other professional, technical and 12% with ITC 18% with ITC business services relating to exploration, mining or drilling of petroleum crude or natural gas or both; 10, 9986 Support services to 12% with ITC 18% with ITC exploration, mining or drilling of petroleum crude or natural gas or both. 11. 9988 (i) Supply of services by way 12% with ITC 5% with ITC of job work in relation to umbrella(ii) Supply of job work services 12% with ITC 5% with ITC or any treatment or process in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @12% 5% (iii) Supply of job work in 12% with ITC 5% with ITC relation to bricks which attract GST at the rate of 5% (iv) Supply of job-work services 12% with ITC 5% with ITC in relation goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (pharmaceutical products) (v) Supply of job-work services 12% with ITC 5% with ITC in relation to Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (vi) Supply of job-work not 12% with ITC 18% with ITC elsewhere covered (residual entry) 12. 9994 (i) Services by way of 12% with ITC 5% with ITC treatment of effluents by a Common Effluent Treatment Plant; (ii) Services by way of 12% with ITC 5% with ITC treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 13. 9996 (i) Services by way of admission 12% with ITC 5% with ITC to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. (ii) Admission to casinos, race 28% With ITC 40% with ITC clubs, any place having casinos or race clubs, orsporting events like the IPL. (iii) Services by a race club for 28% With ITC 40% with ITC licensing of bookmakers in such club. 14. 9997 Beauty and physical well-being 18% with ITC 5% without ITC services falling under group 99972 [This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 9997] 15. Any chapter Specified Actionable Claims 28% With ITC 40% with ITC (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods (Corresponding changes in the lottery valuation rules are also being carried out) Table 6 – Services Proposed to be exempted S.No. HSN Code Description of Service From To 1 9971 (i) All individual health 18% with ITC Exemption insurance, along with reinsurance thereof (ii) All individual life insurance, 18% with ITC Exemption along with reinsurance thereof *****