Supersedes Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.

Document Text

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO. 9/2025-Integrated Tax (Rate) New Delhi, the 17th September, 2025 GSR…(E)- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2017- Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, hereby notifies the rate of integrated tax of- (i) (ii) (iii) (iv) (v) (vi) (vii) 5 per cent. in respect of goods specified in Schedule I, 18 per cent. in respect of goods specified in Schedule II, 40 per cent. in respect of goods specified in Schedule III 3 per cent. in respect of goods specified in Schedule IV, 0.25 per cent. in respect of goods specified in Schedule V, 1.50 per cent. in respect of goods specified in Schedule VI, and 28 per cent. in respect of goods specified in Schedule VII appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on inter-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. S. No. (1) 1. 2. 3. 4. 5. Chapter/Heading/Sub- heading/Tariff item (2) 0101 21 00, 0101 29 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 0303, 0304, 0305, 0306, 0307, 0308, 0309 0402 0403 6. 0404 7. 0405 Schedule I – 5% Description of goods (3) Live horses All goods, other than fresh or chilled, pre-packaged and labelled All goods, other than fresh or chilled, pre-packaged and labelled Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk, including ghee; 8. 9. 0406 0408 10. 11. 0409 0410 12. 0502 13. 14. 0504 0505 15. 0507 (Except 050790) 16. 0508 17. 0510 18. 0511 19. 07 20. 0713 21. 0714 22. 0801 23. 0802 dairy spreads Cheese, other than chena or paneer Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. Natural honey, pre-packaged and labelled Insects and other edible products of animal origin, not elsewhere specified or included Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. All goods, other than fresh or chilled, pre-packaged and labelled Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre- packaged and labelled Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled 24. 0802, 0813 Chestnuts (singhada), dried whether or not shelled or peeled 25. 08 26. 0804 27. 0805 Dried makhana, whether or not shelled or peeled pre-packaged and labelled Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus 28. 29. 0806 0811 30. 0812 31. 0813 32. 0814 33. 0901 34. 0902 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 0903 0904 0905 0906 0907 0908 0909 0910 [other than 0910 11 10, 0910 30 10] 1001 1002 1003 1004 1005 1006 1007 1008 1101 1102 53. 1103 54. 1104 55. 1105 56. 1106 57. 58. 59. 60. 1107 1108 1109 00 00 12 for that state limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried Grapes, dried, and raisins Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable immediate in consumption Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] Tea, whether or not flavoured [other than unprocessed green leaves of tea] Maté Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) Nutmeg, mace and cardamoms Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices Wheat and meslin, pre-packaged and labelled Rye, pre-packaged and labelled Barley, pre-packaged and labelled Oats, pre-packaged and labelled Maize (corn), pre-packaged and labelled Rice, pre-packaged and labelled Grain sorghum, pre-packaged and labelled Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled Wheat or meslin flour, pre-packaged and labelled Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled Cereal groats, meal and pellets, including suji and dalia, pre- packaged and labelled Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled Malt, whether or not roasted Starches; inulin Wheat gluten, whether or not dried All goods other than of seed quality 61. 62. 63. 64. 65. 1201 1202 1203 1204 1205 66. 1206 67. 1207 68. 1208 69. 70. 71. 1209 1210 20 00 1211 72. 1212 73. 1301 74. 1302 75. 1401 76. 1404 [other than 1404 90 40, 1404 90 60] 77. 78. 1404 or 3305 1501 79. 1502 80. 1503 81. 1504 82. 1505 83. 1506 84. 1507 85. 1508 Soya beans, whether or not broken other than of seed quality. Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. Copra Linseed, whether or not broken other than of seed quality. Rape or colza seeds, whether or not broken other than of seed quality. Sunflower seeds, whether or not broken other than of seed quality Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality Flour and meals of oil seeds or oleaginous fruits, other than those of mustard Tamarind seeds meant for any use other than sowing Hop cones, ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked] Mehendi paste in cones Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 Fats of bovine animals, sheep or goats, other than those of heading 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Wool grease and fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified Soya-bean oil and its fractions, whether or not refined, but not chemically modified Ground-nut oil and its fractions, whether or not refined, but not 86. 1509 87. 1510 88. 1511 89. 1512 90. 1513 91. 1514 92. 1515 93. 1516 94. 1516 95. 1517 96. 1518 97. 98. 1520 00 00 1521 99. 1522 100. 1601 101. 102. 1602 1603 103. 1604 104. 1605 105. 1701 106. 1701 or1702 107. 1702 or 1704 chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 Palm oil and its fractions, whether or not refined, but not chemically modified. Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Vegetable fats and oils and their fractions, partly or wholly inter-esterified, re-esterified or elaidinised, hydrogenated, whether or not refined, but not further prepared 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 Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Animal, vegetable or microbial fats and oils their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products Other prepared or preserved meat, meat offal, blood or insects Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs Crustaceans, molluscs and other aquatic invertebrates prepared or preserved Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til 108. 1702 109. 110. 111. 112. 113. 114. 115. 116. 117. 1703 1704 1801 1802 1803 1804 1805 1806 1901 20 00 118. 1901 119. 1902 120. 1903 121. 1904 122. 1904 patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel Molasses Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary Cocoa beans whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste Cocoa paste whether or not de-fatted Cocoa butter, fat and oil Cocoa powder, not containing added sugar or sweetening matter Chocolates and other food preparations containing cocoa Mixes and doughs for the preparation of bread, pastry and other baker's wares Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, ravioli, cannelloni; couscous, whether or not prepared lasagne, gnocchi, Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled 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) 123. 1905 124. 125. 1905 40 00 2001 126. 2002 127. 2003 128. 2004 129. 2005 130. 2006 131. 2007 132. 2008 133. 2009 134. 135. 2009 89 90 2101 11, 2101 12 00 136. 2101 20 137. 2101 30 138. 2102 139. 2103 140. 2104 141. 142. 2105 00 00 2106 Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted Rusks, toasted bread and similar toasted products Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 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 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 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 Tender coconut water, pre-packaged and labelled Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 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 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings Soups and broths and preparations therefor; homogenised composite food preparations Ice cream and other edible ice, whether or not containing cocoa Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats 143. 144. 145. 146. 147. 148. 149. 150. 2106 90 2106 90 91 2106 (other than 21069020) 2201 2201 90 10 2202 99 2202 99 10 2202 99 20 151. 152. 2202 99 30 2207 153. 2301 154. 2302 155. 156. 2302 2303 157. 2304 158. 2305 159. 2306 160. 161. 162. 163. 164. 165. 166. 2307 2309 2401 2502 2503 2504 2505 167. 2506 168. 169. 2507 2508 170. 171. 2509 2510 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre- packaged and labelled Diabetic foods Food preparations not elsewhere specified or included [other than pan masala] Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured Ice and snow Plant-based milk drinks, ready for direct consumption as beverages Soya milk drinks, whether or not sweetened or flavoured Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] Beverages containing milk Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] Rice bran (other than de-oiled rice bran) Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran Wine lees; argol Fish soluble paste Tobacco leave Unroasted iron pyrites Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur Natural graphite Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Kaolin and other kaolinic clays, whether or not calcined Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Chalk Natural calcium phosphates, natural aluminium calcium 172. 2511 173. 2512 174. 2513 175. 2514 176. 177. 178. 179. 2515 [Except 2515 12 20, 2515 12 90] or 6802 2515 11 00 2515 12 10 2516 [Except 2516 11 00, 25161200] 180. 181. 182. 2516 11 00 2516 2517 183. 2518 184. 2519 185. 2520 186. 2521 187. 2522 188. 189. 190. 2524 2525 2526 191. 2528 192. 193. 194. 195. 196. 2529 2530 2611 2612 2613 phosphates and phosphatic chalk Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use Marble and travertine, crude or roughly trimmed Marble and travertine blocks Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Granite crude or roughly trimmed Granite blocks Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat-treated Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 Asbestos Mica, including splitting; mica waste. Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) Feldspar; leucite, nepheline and nepheline syenite; fluorspar Mineral substances not elsewhere specified or included Tungsten ores and concentrates Uranium or thorium ores and concentrates Molybdenum ores and concentrates 197. 198. 199. 200. 201. 202. 203. 204. 205. 2614 2615 2616 2617 2618 2619 2621 27 2704 206. 2705 207. 2710 208. 2711 12 00, 2711 13 00, 2711 19 10 209. 2711 12 00 2711 13 00, 2711 19 10 210. 28 211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221. 28 2804 40 10 2805 11 2807 2808 2809 2814 2845 2847 2853 28 or 38 222. 223. 224. 29 or 3808 93 2906 11 10 2906 11 10, 30, 3301 tantalum, vanadium or zirconium ores and Titanium ores and concentrates Niobium, concentrates Precious metal ores and concentrates Other ores and concentrates Granulated slag (slag sand) from the manufacture of iron or steel Linz-Donawitz (LD) Slag Fly Ash Bio-gas Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers Thorium oxalate, Enriched KBF4 fluroborate), Enriched elemental boron, Nuclear fuel Anaesthetics, Potassium Iodate, Iodine, Steam Medical grade oxygen Nuclear grade sodium Sulphuric Acid Nitric acid Fertilizer grade phosphoric acid Ammonia Heavy water and other nuclear fuels Medicinal grade hydrogen peroxide Compressed air 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 Gibberellic acid Natural Menthol Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil (enriched potassium 225. 30 226. 30 or any Chapter 227. 228. 30 30 Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025] Diagnostic kits for detection of all types of hepatitis Medicaments (including veterinary medicaments) used in bio- 229. 30 230. 3001 231. 3002 232. 233. 3002, 3006 3003 234. 3004 235. 3005 236. 3006 237. 3101 238. 3102 239. 3103 240. 3104 241. 3105 chemic systems Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 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 therapeutic, prophylactic or Animal blood prepared for diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified Animal or Human Blood Vaccines Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 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 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 surgical or dental laminaria haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those sterile absorbable (other tents; retail sale, for 242. 243. 244. 245. 246. 247. 248. 249. 250. 251. 252. 253. 254. 32 3202 3304 3305 3306 3306 10 10 3306 20 00 3307 3307 41 00 3401 3402 3406 3503 255. 3505 256. 257. 258. 3605 00 10 3701 3705 259. 3706 260. 3808 261. 262. 263. 3816 3818 3822 264. 3826 265. 266. 267. 268. 269. 270. 271. 272. 3926 4001 4004 00 00 4007 4011 4011 30 00 4011 70 00 4011, 4013 273. 4013 90 49 starches and other modified which are clearly not to be used as fertilizers Wattle extract, quebracho extract, chestnut extract Enzymatic preparations for pre-tanning Talcum powder, Face powder Hair oil, shampoo Toothpaste Tooth powder Yarn used to clean between the teeth (Dental floss) Shaving cream, shaving lotion, aftershave lotion Agarbatti, lobhan, dhoop batti, dhoop, sambraani Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes Sulphonated castor oil, fish oil or sperm oil Candles, tapers and the like 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 Dextrins (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches All goods Photographic plates and film for x-ray for medical use Photographic plates and films, exposed and developed, other than cinematographic film Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 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 Dolomite ramming mix Silicon wafers All diagnostic kits or reagents including certified reference materials Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel Feeding bottles, Plastic beads Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip Waste, parings or scrap of rubber (other than hard rubber) Latex Rubber Thread Rear Tractor tyres and rear tractor tyre tubes New pneumatic tyres, of rubber of a kind used on aircraft Tyre for tractors Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws Tube for tractor tyres 274. 275. 276. 277. 278. 4014 4015 4016 4017 4101 279. 4102 280. 4103 281. 4104 282. 4105 283. 4106 284. 4107 285. 4112 286. 4113 287. 4114 288. 4115 289. 290. 291. 292. 4202 22 20 4202 22 30 4203 44 or any Chapter 293. 44, 68, 83 294. 4401 295. 4404 Nipples of feeding bottles Surgical rubber gloves or medical examination rubber gloves Rubber bands Waste or scrap of hard rubber Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 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 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 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 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 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 Hand bags and shopping bags, of cotton Hand bags and shopping bags, of jute Gloves specially designed for use in sports The following goods, namely: — b. Cement Bonded Particle Board; c. Jute Particle Board; d. Rice Husk Board; e. Glass-fibre Reinforced Gypsum Board (GRG) f. Sisal-fibre Boards; g. Bagasse Board; and h. Cotton Stalk Particle Board i. Particle/fibre board manufactured from agricultural crop residues Idols of wood, stone [including marble] and metals [other than those made of precious metals] Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 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 296. 297. 298. 4405 4406 4408 299. 300. 4409 4415 301. 4416 302. 4417 303. 304. 305. 4418 4419 4420 306. 4421 307. 308. 4501 4502 00 00 309. 4503 310. 4504 311. 4601, 4602 312. 313. 314. 315. 4701 4703 4704 4705 316. 4706 317. 318. 319. 320. 321. 4707 48 39, 48 4801 4817 30 322. 4819 10, 4819 20 323. 4823 Wood wool; wood flour Railway or tramway sleepers (cross-ties) of wood 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] Bamboo flooring 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 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood Bamboo wood building joinery Tableware and Kitchenware of wood 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 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] Natural cork, raw or simply prepared Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers) Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom Agglomerated cork (with or without a binding substance) and articles of agglomerated cork Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Mechanical wood pulp Chemical wood pulp, soda or sulphate, other than dissolving grades Chemical wood pulp, sulphite, other than dissolving grades Wood pulp obtained by a combination of mechanical and chemical pulping processes Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material Recovered waste or scrap of paper or paperboard Paper splints for matches, whether or not waxed, Asphaltic roofing sheets Paper Sacks/Bags and bio-degradable bags Newsprint, in rolls or sheets Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board Paper pulp moulded trays; Kites, Paper mache articles 324. 4901 325. 326. 327. 328. 329. 330. 331. 332. 333. 334. 335. 5004 to 5006 5007 5104 5105 5106 to 5110 5111 to 5113 5201 to 5203 5204 5205 to 5207 5208 to 5212 5301 336. 5302 337. 5303 338. 5305 to 5308 339. 340. 341. 342. 343. 344. 345. 346. 347. 348. 349. 350. 351. 5309 to 5311 5401 5402, 5403, 5404, 5405, 5406 5407, 5408 5501, 5502 5503, 5504, 5506, 5507 5505 5508 5509, 5510, 5511 5512 to 5516 5601 5602 5603 352. 5604 353. 5605 354. 5606 355. 5607 Brochures, leaflets and similar printed matter, whether or not in single sheets Silk yarn Woven fabrics of silk or of silk waste Garneted stock of wool or of fine or coarse animal hair, shoddy wool Wool and fine or coarse animal hair, carded or combed Yarn of wool or of animal hair Woven fabrics of wool or of animal hair Cotton and Cotton waste Cotton sewing thread, whether or not put up for retail sale Cotton yarn [other than khadi yarn] Woven fabrics of cotton All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled Woven fabrics of other vegetable textile fibres, paper yarn Sewing thread of manmade filaments, whether or not put up for retail sale All goods including synthetic or artificial filament yarns Woven fabrics of manmade textile materials Synthetic or artificial filament tow Synthetic or artificial staple fibres Waste of manmade fibres Sewing thread of manmade staple fibres, whether or not put up for retail sale Yarn of manmade staple fibres Woven fabrics of manmade staple fibres Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods Felt, whether or not impregnated, coated, covered or laminated Nonwovens, whether or not impregnated, coated, covered or laminated 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 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance 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 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics including jute twine, coir cordage or ropes 356. 5608 357. 5609 358. 5701 359. 5702 360. 5703 361. 5704 362. 5705 363. 364. 365. 5702, 5703, 5705 5801 5802 366. 367. 5803 5804 368. 5805 369. 5806 370. 5807 371. 5808 372. 5809 373. 5809, 5810 374. 5810 375. 5811 376. 5901 377. 5902 378. 5903 379. 5904 tapestries of Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir Carpets and other textile floor coverings, knotted, whether or not made up 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 Carpets and other textile floor coverings (including Turf), tufted, whether or not made up Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 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 Coir mats, matting, floor covering and handloom durries All goods Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 Gauze, other than narrow fabrics of heading 5806 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 Hand-woven type Gobelins, Flanders, the Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall 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 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like 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 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 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or 380. 381. 382. 5905 5906 5907 383. 5908 384. 5909 385. 5910 386. 5911 387. 388. 60 61 389. 62 390. 391. 392. 393. 394. 63 [other than 6305 32 00, 6305 33 00, 6309] 6309 or 6310 64 6501 6505 395. 6601 396. 397. 398. 6602 6602 00 00 6603 399. 6701 400. 401. 68 6802 402. 6909 403. 6911 not cut to shape Textile wall coverings Rubberised textile fabrics, other than those of heading 5902 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 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 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 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 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 Knitted or crocheted fabrics [All goods] Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece Worn clothing and other worn articles; rags Footwear of sale value not exceeding Rs.2500 per pair Textile caps Hats (knitted/crocheted) or made up from lace or other textile fabrics Umbrellas and umbrellas, garden umbrellas and similar umbrellas) Whips, riding-crops and the like Walking-sticks including seat sticks Parts, trimmings and accessories of articles of heading 6601 or 6602 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) Sand lime bricks or Stone inlay work 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 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic Tableware, kitchenware, other household articles and toilet (including walking-stick sun umbrellas 404. 6912 405. 406. 407. 408. 409. 410. 411. 412. 413. 414. 415. 416. 417. 418. 419. 420. 421. 422. 423. 424. 425. 426. 427. 428. 429. 430. 431. 6913 7001 7015 10 7018 7020 7310 or 7326 7310, 7323, 7612, or 7615 7317 7319 7321 7321 or 8516 7323 7418 7419 80 30 7615 8306 8401 8407 10 00, 8411 8408 8408 20 20 8413, 8413 91 8413 81 90 8414 20 20 8419 12 8420 8424 8424 432. 8432 433. 8433 434. 8436 435. 8452 436. 437. 8479 84, 85 or 94 articles, of porcelain or china Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china Statues and other ornamental articles Cullet or other waste or scrap of glass Glasses for corrective spectacles and flint buttons Glass beads Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns Mathematical boxes, geometry boxes and colour boxes Milk cans made of Iron, Steel, or Aluminium Animal shoe nails Sewing needles Kerosene burners, kerosene stoves and wood burning stoves of iron or steel Solar cookers Table, kitchen or other household articles of iron & steel; Utensils Table, kitchen or other household articles of copper; Utensils Brass Kerosene Pressure Stove Table, kitchen or other household articles of aluminium; Utensils 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 Fuel elements (cartridges), non-irradiated, for nuclear reactors Aircraft engines Fixed Speed Diesel Engines of power not exceeding 15HP Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor Hand pumps and parts thereof Hydraulic Pumps for tractors Other hand pumps Solar water heater and system Hand operated rubber roller Nozzles for drip irrigation equipment or nozzles for sprinklers Sprinklers; drip irrigation system including laterals; mechanical sprayers Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 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 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 Composting Machines Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Charger or charging station for Electrically operated vehicles Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle Bumpers and parts thereof for tractors Brakes assembly and its parts thereof for tractors Gear boxes and parts thereof for tractors Transaxles and its parts thereof for tractors Road wheels and parts and accessories thereof for tractors (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof Silencer assembly for tractors and parts thereof Clutch assembly and its parts thereof for tractors Steering wheels and its parts thereof for tractor Hydraulic and its parts thereof for tractors Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Bicycles and other cycles (including delivery tricycles), not motorised Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 Parts and accessories of carriage for disabled persons Self-loading or self-unloading trailers for agricultural purposes Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 438. 439. 440. 441. 8504 8525 60 87 87 442. 8701 443. 8708 444. 445. 446. 447. 448. 449. 450. 451. 452. 453. 454. 8708 10 10 8708 30 00 8708 40 00 8708 50 00 8708 70 00 8708 91 00 8708 92 00 8708 93 00 8708 94 00 8708 99 00 8708 99 00 455. 8710 456. 8712 457. 8713 458. 8714 459. 460. 461. 8714 20 8716 20 00 8716 80 462. 88 or Any other Chapter 463. 8802 464. 465. 466. 8806 8807 8901 467. 8902 468. 469. 8904 8905 470. 8906 471. 8907 472. 473. 474. 475. 476. 477. Any chapter 90 90 or any other Chapter 90 or any other Chapter 90 or any other Chapter 90 or any other Chapter 478. 90 or any other Chapter 479. 480. 481. 482. 483. 90 or 84 9001 9003 9004 9018 484. 9019 485. 9020 486. 9021 487. 9022 488. 489. 9025 9027 (ii) Wheel Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads Other aircraft (for example, helicopters, aeroplanes), other than for personal use Unmanned aircraft Parts of goods of heading 8802 or 8806 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Fishing vessels; factory ships and other vessels for processing or preserving fishery products Tugs and pusher craft Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms Other vessels, including warships and lifeboats other than rowing boats Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 Coronary stents and coronary stent systems for use with cardiac catheters Artificial kidney Blood glucose monitoring system (Glucometer) and test strips Patent Ductus Arteriosus / Atrial Septal Defect occlusion device Parts of the following goods, namely: - (i) Crutches; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule Disposable sterilized dialyzer or micro barrier of artificial kidney Contact lenses; Spectacle lenses Frames and mountings for spectacles, goggles or the like, and parts thereof Spectacles, corrective (including goggles for correcting vision) Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like Thermometers for medical, surgical, dental or veterinary usage Instruments and apparatus for medical, surgical, dental or (iii)Walking frames; chairs; 490. 491. 492. 493. 494. 495. 496. 497. 9403 9404 9404 9404 9401 10 00 9405 9503 9503 498. 9504 499. 9506 500. 501. 9507 9507 502. 9601 503. 504. 505. 506. 507. 508. 9603 [other than 9603 10 00] 9603 21 00 9607 9615 9619 00 30, 9619 00 40, or 9619 00 90 9701 509. 510. 511. 9702 9703 9704 512. 9705 513. 514. 9706 9804 515. Any chapter veterinary uses, for physical or chemical analysis Furniture wholly made of bamboo, cane or rattan Coir products (except coir mattresses) Products wholly made of quilted textile materials not exceeding Rs 2500 per piece Cotton quilts of sale value not exceeding Rs. 2500 per piece Aircraft seats Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof Toy balloons made of natural rubber latex Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) Sports goods other than articles and equipment for general physical exercise Fishing hooks 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 Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) Tooth brushes including dental-plate brushes Slide fasteners and parts thereof 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 All goods 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 Original engravings, prints and lithographs Original sculptures and statuary, in any material Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 Collections and collectors' pieces of zoological, botanical, mineralogical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins Antiques of an age exceeding one hundred years All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025] Rosaries, prayer beads or Hawan samagri anatomical, historical, 516. Any chapter Biomass briquettes or solid bio fuel pellets List 1 [See S. No. 478 of the Schedule I] (A) (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (1) Wheel chairs falling under heading No. 87.13 of the First Schedule (2) Retro fitment kits for vehicles used by the disabled (B) (C) Artificial electronic larynx and spares thereof (D) Artificial electronic ear (Cochlear implant) (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement. S. No. (1) 1. 2. Chapter/Heading/Sub- Heading/Tariff item (2) 1702 2207 3. 4. 5. 22071012 2209 24041200 6. 24049100, 24049200, 24049900 7. 8. 9. 2515 12 20, 2515 12 90 2516 12 00 2523 10. 2601 11. 2602 Schedule II – 18 % Description of goods (3) Artificial honey, whether or not mixed with natural honey Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] Spirits for industrial use Vinegar and substitutes for vinegar obtained from acetic acid Products containing nicotine and intended for inhalation without combustion Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation Marble and travertine, other than blocks Granite, other than blocks Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers Iron ores and concentrates, including roasted iron pyrites Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% 12. 2603 13. 2604 14. 2605 15. 2606 16. 2607 17. 2608 18. 2609 19. 2610 20. 2619 21. 2620 22. 2621 23. 2701 24. 2702 25. 2703 26. 2706 27. 2707 28. 2708 29. 2710 30. 2711 31. 2712 32. 2713 33. 2714 34. 2715 35. 28 36. 29 37. 2906 11 90 or more, calculated on the dry weight. Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates Aluminium ores and concentrates Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores and concentrates Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] Coal; briquettes, ovoids and similar solid fuels manufactured from coal Lignite, whether or not agglomerated, excluding jet Peat (including peat litter), whether or not agglomerated Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene Pitch and pitch coke, obtained from coal tar or from other mineral tars Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] All organic chemicals other than giberellic acid Goods other than Natural Menthol 38. 29061190, 30, 3301 39. 3102 40. 3103 41. 3104 42. 3105 43. 3201 44. 3202 45. 3203 46. 3204 47. 3205 48. 3206 49. 3207 50. 3208 51. 3209 52. 3210 53. 3211 00 00 54. 3212 Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather Prepared driers Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 55. 3213 56. 3214 57. 3215 58. 3301 59. 3302 60. 3303 61. 3304 62. 3305 63. 3306 64. 3307 65. 3307 41 00 66. 3401 67. 3402 68. 3403 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de- terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] Perfumes and toilet waters Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)] Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap[other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and 69. 3404 70. 3405 71. 3407 72. 3501 73. 3502 74. 3504 75. 3506 76. 3507 77. 3601 78. 3602 79. 3603 80. 3604 81. 3606 82. 3701 83. 3702 84. 3703 85. 3704 86. 3706 87. 3707 88. 3801 mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals Artificial waxes and prepared waxes Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) Casein, caseinates and other casein derivatives; casein glues Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives Peptones and their derivatives; other p

HS Codes Referenced

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.