Supersedes Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017.

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[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. 10/2025-Integrated Tax (Rate) New Delhi, the 17th September, 2025 G.S.R…-(E). - In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-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. 667(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-State supplies of goods, the description of which is specified in column (3) of the Schedule below, 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 Schedule, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017). SCHEDULE S. No. Chapter/Heading/Sub- heading/Tariff item (2) (1) 1. 0101 2. 0102 3. 0103 4. 0104 5. 0105 6. 0106 7. 0201 8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 Description of goods (3) Live asses, mules and hinnies Live bovine animals Live swine Live sheep and goats Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls Other live animals such as Mammals, Birds, Insects Meat of bovine animals, fresh or chilled All goods, fresh or chilled All goods, other than fresh or chilled, other than pre- packaged and labelled 10. 03 11. 0301 12. 0302 13. 0304, 0306, 0307, 0308,0309 14. 0303, 0304, 0305, 0306, 0307, 0308, 0309 15. 0401 16. 0403 17. 0406 18. 0407 19. 0409 20. 0501 21. 0504 22. 0504 23. 0506 24. 0507 90 25. 0511 26. 06 27. 0701 28. 0702 29. 0703 30. 0704 31. 0705 32. 0706 33. 0707 34. 0708 35. 0709 36. 0710 37. 0711 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] Live fish Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 All goods, fresh or chilled All goods, other than fresh or chilled, and other than pre- packaged and labelled Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk Curd, Lassi, Butter milk, other than pre-packaged and labelled Chena or paneer, whether or not pre-packaged and labelled Birds' eggs, in shell, fresh, preserved or cooked Natural honey, other than pre-packaged and labelled Human hair, unworked, whether or not washed or scoured; waste of human hair All goods, fresh or chilled All goods, other than fresh or chilled, other than pre- packaged and labelled All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Semen including frozen semen Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Potatoes, fresh or chilled Tomatoes, fresh or chilled Onions, shallots, garlic, vegetables, fresh or chilled Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Cucumbers and gherkins, fresh or chilled Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled. Vegetables (uncooked or cooked by steaming or boiling in water), frozen Vegetables provisionally preserved, but unsuitable in that state for immediate consumption leeks and other alliaceous 38. 0712 39. 0713 40. 0714 41. 0714 42. 08 43. 0801 44. 0801 45. 0802 46. 0803 47. 0804 48. 0805 49. 0806 50. 0807 51. 0808 52. 0809 53. 0810 54. 0813 55. 0814 56. 07, 09 or 10 57. 0901 58. 0902 59. 0909 60. 0910 11 10 61. 0910 30 10 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 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, other than pre-packaged and labelled Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled Coconuts, fresh or dried, whether or not shelled or peeled Brazil nuts, fresh, whether or not shelled or peeled Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled Bananas, including plantains, fresh or dried Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus (Citrus aurantifolia, Citrus latifolia), fresh. Grapes, fresh Melons (including watermelons) and papaws (papayas), fresh Apples, pears and quinces, fresh Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh Tamarind dried Peel of citrus fruit or melons (including watermelons), fresh. All goods of seed quality Coffee beans, not roasted Unprocessed green leaves of tea Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality Fresh ginger, other than in processed form Fresh turmeric, other than in processed form limonum) and limes 62. 1001 63. 1002 64. 1003 65. 1004 66. 1005 67. 1006 68. 1007 69. 1008 70. 1101 71. 1102 72. 1103 73. 1104 74. 1105 75. 1106 76. 1106 10 10 77. 12 78. 1201 79. 1202 80. 1204 81. 1205 82. 1206 83. 1207 84. 1209 85. 1210 86. 1210 10 00 87. 1211 88. 1212 89. 1213 Wheat and meslin, other than pre-packaged and labelled Rye, other than pre-packaged and labelled Barley, other than pre-packaged and labelled Oats, other than pre-packaged and labelled Maize (corn), other than pre-packaged and labelled Rice, other than pre-packaged and labelled Grain sorghum, other than pre-packaged and labelled Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled Wheat or meslin flour, other than pre-packaged and labelled Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled Cereal groats, meal and pellets, other than pre-packaged and labelled Cereal grains hulled Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled Guar meal All goods of seed quality Soya beans, whether or not broken, of seed quality Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality Linseed, whether or not broken, of seed quality Rape or colza seeds, whether or not broken, of seed quality Sunflower seeds, whether or not broken, 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, of seed quality Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing Hop cones, fresh Hop cones, neither ground nor powdered nor in the form of pellets 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, fresh or chilled Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 97. 1901 98. 1904 99. 1905 100. 90. 1214 91. 1301 92. 1401 93. 1404 90 40 94. 1404 90 60 95. 1404 90 90 96. 1701 or 1702 1905 or 2106 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets Lac and Shellac Sal leaves, siali leaves, sisal leaves, sabai grass Betel leaves Coconut shell, unworked Vegetable materials, for manufacture of jhadoo or broom sticks (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled 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, other than pre-packaged and labelled Pappad, by whatever name it is known Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called Tender coconut water other than pre-packaged and labelled Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) 2201 Non-alcoholic Toddy, Neera including date and palm neera 2301, 2302, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran De-oiled rice bran Cotton seed oil cake Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water Uranium Ore concentrate Electrical energy Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 2306 2306 2302, 2309 26 2716 00 00 2835 2009 89 90 2106 2501 2201 101. 102. 103. 104. 105. 106. 107. 108. 109. 110. 111. 112. 113. 30 or any other Chapter Drugs or medicines listed in Annexure I 114. 115. 116. 3002 3006 3101 117. 3304 118. 119. 120. 121. 122. 123. 3825 3926 4014 4016 4401 4402 124. 125. 44 or 68 46 126. 127. 46 4802 / 4907 128. 4802 129. 4817 / 4907 130. 4820 131. 48 or 4907 or 71 132. 133. 4901 4902 134. 135. 4903 4904 00 00 136. 4905 137. 138. 139. 140. 141. 142. 143. 144. 4907 5001 5002 5003 5101 5102 5103 52 Human Blood and its components All types of contraceptives All goods and organic manure, other than pre-packaged and labelled Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta Municipal waste, sewage sludge, clinical waste Plastic bangles Condoms and contraceptives Erasers Firewood or fuel wood Wood charcoal (including shell or nut charcoal), whether or not agglomerated Deities made of stone, marble or wood Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope Plates and cups made up of all kinds of leaves/ flowers/bark Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks Postal items, like envelope, Post card etc., sold by Government Exercise book, graph book, laboratory note book and notebooks Rupee notes or coins when sold to Reserve Bank of India or the Government of India Printed books, including Braille books Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Children's picture, drawing or colouring books Music, printed or in manuscript, whether or not bound or illustrated Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Duty Credit Scrips Silkworm laying, cocoon Raw silk Silk waste Wool, not carded or combed Fine or coarse animal hair, not carded or combed Waste of wool or of fine or coarse animal hair Gandhi Topi, Khadi yarn 145. 50 to 55 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. 5303 5305 53 63 6703 6912 00 40 69 7018 7117 8201 156. 157. 8214 8445 158. 159. 8446 8802 60 00 160. 161. 9021 92 162. 9603 163. 9608,9609 164. 165. 166. 167. 9610 00 00 9619 00 10 or 9619 00 20 9803 Any chapter Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets Jute fibres, raw or processed but not spun Coconut, coir fibre Coir pith compost other than pre-packaged and labelled Indian National Flag Human hair, dressed, thinned, bleached or otherwise worked Earthen pot and clay lamps Idols made of clay Glass bangles (except those made from precious metals) Bangles of lac/shellac Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella. Pencil sharpeners Charkha for hand spinning of yarns, including amber charkha Handloom [weaving machinery] Spacecraft spacecraft launch vehicles Hearing aids Indigenous handmade musical instruments as listed in Annexure II Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks Slates Sanitary towels (pads) or sanitary napkins; tampons (including satellites) and suborbital and Passenger baggage Puja samagri namely:- (i) (ii) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); Sacred thread yagnopavit); (commonly known as (iii) Wooden khadau; Panchamrit, (iv) Vibhuti, (v) (vi) Unbranded honey (vii) Wick for diya. 168. - 169. - (viii) Roli (ix) Kalava (Raksha sutra) Chandan tika (x) than State lottery by any person other Supply of Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants Parts for manufacture of hearing aids 170. 171. Any Chapter Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 172. Any Chapter 71) Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause. Explanation.- For the purposes of this Schedule,- (a) the expressions, - (i) (ii) (iii) (iv) “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package; “pre-packaged and labelled” means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder; “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); “Government entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is- (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority; (b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect from the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] (Dheeraj Sharma) Under Secretary to the Government of India Annexure-I [See S. No. 113 of the Schedule] List of drugs or medicines 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Gene Therapy Agalsidase Beta Imiglucerase Eptacog alfa activated recombinant coagulation factor VIIa Onasemnogene abeparvovec Asciminib Mepolizumab Pegylated Liposomal Irinotecan Daratumumab Daratumumab subcutaneous Teclistamab Amivantamab Alectinib Risdiplam Obinutuzumab 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. Polatuzumab vedotin Entrectinib Atezolizumab Spesolimab Velaglucerase Alpha Agalsidase Alfa Rurioctocog Alpha Pegol Idursulphatase Alglucosidase Alfa Laronidase Olipudase Alfa Tepotinib Avelumab Emicizumab Belumosudil Miglustat Velmanase Alfa Alirocumab Evolocumab Cystamine Bitartrate CI-Inhibitor injection Inclisiran Annexure-II [See S. No. 161 of the Schedule] List of indigenous handmade musical instruments 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Bulbul Tarang Dotar, Dotora, or Dotara Ektara Getchu Vadyam or Jhallari Gopichand or Gopiyantra or Khamak Gottuvadhyam or Chitravina Katho Sarod Sitar Surbahar Surshringar Swarabat Hansaveena 13. Swarmandal 14. Tambura 15. Tumbi Tuntuna 16. 17. Magadi Veena 18. 19. Mohan Veena Nakula Veena 20. Nanduni 21. Rudra Veena 22. Saraswati Veena 23. Vichitra Veena 24. Yazh 25. Ranjan Veena 26. Triveni Veena 27. Chikara 28. Dilruba 29. Ektara violin 30. Esraj 31. 32. Kamaicha 33. Mayuri Vina or Taus 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. Onavillu Behala (violin type) Pena or Bana Pulluvan veena - one stringed violin Ravanahatha Folk sarangi Classical sarangi Sarinda Tar shehnai Gethu or Jhallari Gubguba or Jamuku - Percussion string instrument Pulluvan kutam Santoor - Hammered chord box Pepa Pungi or Been Indian Harmonium: Double reed Kuzhal Nadaswaram Shehnai Sundari Tangmuri Alghoza - double flute Bansuri Venu (Carnatic flute) Pullanguzhal 52. 53. 54. 55. 56. 57. 58. Mashak Titti 59. Sruti upanga 60. 61. Gogona 62. Morsing 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. 89. 90. Shruti box Harmonium (hand-pumped) Ekkalam Karnal Ramsinga Kahal Nagphani Turi Dhad Damru Dimadi Dhol Dholak Dholki Duggi Ghat singhari or gada singari Ghumot Gummeta Kanjira Khol Kinpar and Dhopar (tribal drums) Pakhavaj Pakhavaj jori - Sikh instrument similar to tabla Panchamukha vadyam Patayani thappu - medium frame drum played with hands Chenda Pung Shuddha madalam or Maddalam Tabala/tabl/chameli - goblet drum Tabla Tabla tarang - set of tablas Tamte Thanthi Panai Thimila Tumbak, tumbaknari, tumbaknaer 91. 92. 93. 94. 95. 96. 97. 98. 99. 100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles 101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. 104. 105. Dollu 106. Dhak 107. Dhol 108. Dholi Idakka 109. 110. Thavil 111. Udukai 112. Chande 113. Nagara - pair of kettledrums 114. 115. 116. 117. 118. 119. 120. Urumee JaltarangChimpta - fire tong with brass jingles 121. Chengila - metal disc 122. 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot Pambai - unit of two cylindrical drums Parai thappu, halgi - frame drum played with two sticks Sambal Stick daff or stick duff - daff in a stand played with sticks Tamak Tasha - type of kettledrum Sankarjang - lithophone Thali - metal plate Thattukazhi mannai 130. 131. 132. 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.

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