Full Text
7109 GI/2025 (1)
REGD. No. D. L.-33004/99
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 697] NEW DELHI, FRIDAY, OCTOBER 24, 2025/ KARTIKA 2, 1947
CG-DL-E-25102025-267119
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th October, 2025
No. 45/2025 –Customs
G.S.R. 781(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962) and sub-section (12) of section 3, of the Customs Tariff Act, 1975 (51 of 1975), and in
supersession of the following notifications of the Government of India in the Ministry of Finance (Department of
Revenue), namely: -
(i) No.1/2025- Customs, dated the 16th January, 2025 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 63(E) dated the 16th
January, 2025;
(ii) No.57/2022- Customs, dated the 17th November, 2022 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 822(E) dated the 17th
November, 2022;
(iii) No.32/2019- Customs, dated the 30th September, 2019 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.726 (E) dated the 30th
September, 2019;
(iv) No.19/2019- Customs, dated the 6th July, 2019 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476(E) dated the 6th July,
2019;
(v) No.86/2017-Customs, dated the 14th November, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1404(E) dated the 14th
November, 2017;
(vi) No. 50/2017 – Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785 (E) dated the 30th
June, 2017;
(vii) No.41/2017 -Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E) dated the 30th
June, 2017;
(viii) No.37/2017-Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 772(E) dated the 30th
June, 2017;
(ix) No.36/2017- Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 771(E) dated the 30th
June, 2017;
(x) No.32/2017-Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 767(E) dated the 30th
June, 2017;
(xi) No.30/2017-Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765(E) dated the 30th
June, 2017;
(xii) No.29/2017- Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 764(E) dated the 30th
June, 2017;
(xiii) No.16/2017-Customs, dated the 20th April, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 394(E) dated the 20th
April, 2017;
(xiv) No.5/2017-Customs, dated the 2nd February, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E) dated the 2nd
February, 2017;
(xv) No.130/2010-Customs, dated the 23rd December, 2010 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1008(E) dated the 23rd
December, 2010;
(xvi) No.81/2005 -Customs, dated the 8th September, 2005 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569(E) dated the 8th
September, 2005;
(xvii) No.121/2003-Customs, dated the 1st August, 2003 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623(E) dated the 1st
August, 2003;
(xviii) No.25/1998-Customs, dated the 2nd June, 1998 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E) dated the 2nd
June, 1998;
(xix) No.51/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E) dated the 23rd
July, 1996;
(xx) No.50/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E) dated the 23rd
July, 1996;
(xxi) No.39/1996-Customs, dated the 23rd July, 1996 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E) dated the 23rd
July, 1996;
(xxii) No.154/1994-Customs, dated the 13th July, 1994 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 583(E) dated the 13th
July, 1994;
(xxiii) No.152/1994-Customs, dated the 13th July, 1994 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 581(E) dated the 13th
July, 1994;
(xxiv) No.148/1994-Customs, dated the 13th July, 1994 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E) dated the 13th
July, 1994;
(xxv) No.147/1994-Customs, dated the 13th July, 1994 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 576(E) dated the 13th
July, 1994;
(xxvi) No.146/1994 -Customs, dated the 13th July, 1994 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575(E) dated the 13th
July, 1994;
(xxvii) No.104/1994-Customs, dated the 16th March, 1994 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 319(E) dated the 16th
March, 1994;
(xxviii) No.207/89-Customs, dated the 17th July, 1989 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E) dated the 17th July, 1989;
(xxix) No. 326-Customs, dated the 23rd December, 1993 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 912(E) dated the 23rd
December, 1993;
(xxx) No. 80-Customs, dated the 29th August, 1970 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 1246(E) dated the 29th August, 1970;
(xxxi) No. 3-Customs, dated the 8th January, 1957 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 98(E) dated the 8th January, 1957,
except as respects things done or omitted to be done before such supersession, the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby exempts -
(a) the goods of the description specified in column (3) of the Table I below or column (3) of the said
Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter,
heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in
the corresponding entry in column (2) of the said Table, when imported into India, -
(i) from so much of the duty of customs leviable thereon under the said First Schedule as
is in excess of the amount calculated at the standard rate specified in the corresponding
entry in column (4) of the said Table; and
(ii) from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of
said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in
the corresponding entry in column (5) of the said Table,
subject to any of the conditions, specified in the Annexure to Table I, the condition number of which is
mentioned in the corresponding entry in column (6) of the said Table;
(b) the goods of the description specified in column (3) of the Table II below or column (3) of the
said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter,
heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in
the corresponding entry in column (2) of the said Table, when imported into India, -
(i) from so much of the duty of customs leviable thereon under the said First Schedule as
is in excess of the amount calculated at the standard rate specified in the corresponding
entry in column (4) of the said Table; and
(ii) from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of
said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax
Act, 2017 as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (5) of the said Table,
subject to any of the conditions, specified in the Annexure to Table II, the condition number of which is
mentioned in the corresponding entry in column (6) of the said Table;
(c) the goods of the description specified in column (3) of the Table III below or column (3) of the
said Table read with the relevant List appended thereto, as the case may be, and falling within the Chapter,
heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in
the corresponding entry in column (2) of the said Table, when imported into India, -
(i) from so much of the duty of customs leviable thereon under the said First Schedule as
is in excess of the amount calculated at the standard rate specified in the corresponding
entry in column (4) of the said Table; and
(ii) from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of
said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax
Act, 2017 as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (5) of the said Table,
(iii) from so much of compensation cess leviable thereon under sub-section (9) of section 3
of said Customs Tariff Act, read with section 8 of the Goods and Services (Compensation
to States) Act, 2017 (15 of 2017) and section 5 of the Integrated Goods and Services Tax
Act, 2017 as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (6) of the said Table,
subject to any of the conditions, specified in the Annexure to Table III, the condition number of which is
mentioned in the corresponding entry in column (7) of the said Table;
(d) the goods of the description specified in column (3) of the Table IV below or column (3) of the
said Table falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said
Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when
imported into India, from so much of the duty of customs as leviable thereon which is specified in the said
First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the
purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of -
(i) the cost of the carrier medium; and
(ii) the freight and insurance charges incurred in respect of the carrier medium.
TABLE I
+-----+-------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 1. | 01 | Animals and birds imported by zoo | Nil | - | - |
| 2. | 01 | Cows, heifers, bulls, goats, sheep, pigs, angora | 5% | - | - |
| | | rabbits, ducklings and pureline poultry stock | | | |
| 3. | 01 | Grandparent poultry stock and donkey stallions | 25% | - | - |
| 4. | 0207 25 00, | Meat and edible offal, of turkeys, frozen | 5% | - | - |
| | 0207 27 00 | | | | |
| 5. | 0207 42 00, | Meat and edible offal, of ducks, frozen | 5% | - | 1 |
| | 0207 45 00 | | | | |
| 6. | 0304 99 00 | Frozen Fish Paste (Surimi) for use in manufacture of | 5% | - | 2 |
| | | Surimi analogue products, for export | | | |
| 7. | 0306 19 00 | Frozen Krill | 15% | - | - |
| 8. | 0306 36 | Live SPF Vannamei shrimp (Litopenaeus vannamei) | 5% | - | - |
| | | broodstock | | | |
| 9. | 0306 36 | Live Black tiger shrimp (Penaeus monodon) | 5% | - | - |
| | | broodstock | | | |
| 10. | 0306 36 60 | Artemia | Nil | - | - |
| 11. | 0308 90 00 | SPF Polychaete worms | 5% | - | - |
| 12. | 0505 10 | Real Down Filling Material from Duck or Goose, when | 10% | - | 2 and 3 |
| | | imported by bona fide exporters for use in the | | | |
| | | manufacture of textile or leather garments, for export | | | |
| 13. | 0511 91 40 | Artemia cysts | Nil | - | - |
| 14. | 06, 07, 08, 09 | Planting materials, namely, oil seeds, seeds of | 5% | - | 4 |
| | or 12 | vegetables, flowers and ornamental plants, tubers and | | | |
| | | bulbs of flowers, cuttings or saplings of flower plants, | | | |
| | | seeds or plants of fruits and seeds of pulses: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 15. | 0703 10 | All goods | Nil | - | - |
| 16. | 0713 | Pulses other than Peas (Pisum sativum), Tur, | Nil | - | - |
| | | Chickpeas, Kabuli Chana, Bengal Gram and Masoor | | | |
| | | (Lentils) | | | |
+-----+-------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+---------------+------------------------------------------------------------------------------------------------------------------------------------------+---------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+---------------+------------------------------------------------------------------------------------------------------------------------------------------+---------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+---------------+------------------------------------------------------------------------------------------------------------------------------------------+---------------+--------------------------+-------------+
| 17. | 0713 10 | Peas (Pisum sativum) | 10% | - | - |
| 18. | 0713 60 00 | Tur Whole | Nil | - | - |
| 19. | 0713 40 00, | Tur (other than Tur whole) | 10% | - | - |
| | 0713 60 00 | | | | |
| 20. | 0713 20 10 | Kabuli Chana | 10% | - | - |
| 21. | 0713 20 20 | Bengal Gram (desi chana) | 10% | - | - |
| 22. | 0713 20 90 | Chickpeas (garbanzos) | 10% | - | - |
| 23. | 0713 40 00 | Lentils (Mosur) | 5% | - | - |
| 24. | 0802 11 00 | All goods | Rs. 35 per | - | - |
| | | | kg/- | | |
| 25. | 0802 12 00 | All goods | Rs. 100 per | - | - |
| | | | kg/- | | |
| 26. | 0802 31 00 | All goods | 100% | - | - |
| 27. | 0802 99 00 | Pecan nuts | 30% | - | - |
| 28. | 0806 20 10 | Dark seedless raisin | 30% | - | - |
| 29. | 0808 10 00 | All goods | 15% | - | - |
| 30. | 0810 40 00 | Cranberries, fresh; | 10% | - | - |
| | | Blueberries, fresh | | | |
| 31. | 0811 90 | Cranberries, frozen; | 10% | - | - |
| | | Blueberries, frozen | | | |
| 32. | 0813 40 90 | Cranberries, dried; | 10% | - | - |
| | | Blueberries, dried | | | |
| 33. | 1207 99 90 | Shea Nuts | 15% | - | - |
| 34. | 1209 | All goods (other than those falling under sub-headings 1209 91 and 1209 99) | 15% | - | - |
| 35. | 1211 30 00, | All goods, fresh or dried, other than liquorice roots | 15% | - | - |
| | 1211 40 00, | | | | |
| | 1211 50, | | | | |
| | 1211 60 00, | | | | |
| | 1211 90 | | | | |
| 36. | 1301 90 49 | Oleopine resin | 5% | - | - |
| 37. | 1302 14, | All goods (other than vegetable seeds and extracts of | 15% | - | - |
| | 1302 19, | pyrethrum or of the roots of plants containing | | | |
| | 1302 20 00 | rotenone) | | | |
| 38. | 1504 20 | Fish lipid oil for use in manufacture of aquatic feed | Nil | - | 3 |
| 39. | 1504 20 | Crude fish oil for use in manufacture of aquatic feed | Nil | - | 3 |
| 40. | 1505 | All goods | 15% | - | - |
| 41. | 1507 10 00 | All goods | 10% | - | - |
| 42. | 1507 90 10 | All goods | 32.5% | - | - |
+-----+---------------+------------------------------------------------------------------------------------------------------------------------------------------+---------------+--------------------------+-------------+
+-----+-------------------+---------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+---------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+---------------------------------------------+----------------+--------------------------+-------------+
| 43. | 1508, 1509, | All goods, crude and edible grade | 35% | - | - |
| | 1510, 1512 | | | | |
| | (other than | | | | |
| | 1512 11 10), | | | | |
| | 1513, | | | | |
| | 1515 | | | | |
| 44. | 1508, 1510, | All goods, refined and edible grade | 45% | - | - |
| | 1512 (other | | | | |
| | than 1512 19 | | | | |
| | 10), | | | | |
| | 1513, 1515 | | | | |
| 45. | 1509 | All goods, refined and edible grade | 40% | | |
| 46. | 1511 10 00 | Crude Palm Oil | 10% | - | - |
| 47. | 1511 90 | All goods | 32.5% | - | - |
| 48. | 1511 | Palm stearin, whether crude, RBD or other, | 7.5% | - | - |
| | | having free fatty acid (FFA) 20% or more | | | |
| 49. | 1512 11 10 | All goods | 10% | - | - |
| 50. | 1512 19 10 | All goods | 32.5% | - | - |
| 51. | 1514 11, | All goods, edible grade | 35% | - | - |
| | 1514 91 | | | | |
| 52. | 1514 19, | All goods, edible grade | 45% | - | - |
| | 1514 99 | | | | |
| 53. | 1516 10 | All goods | 30% | - | - |
| 54. | 1516 20, | All goods | 80% | - | - |
| | 1516 30 00 | | | | |
| 55. | 1516 20, | All goods of edible grade | 45% | - | - |
| | 1516 30 00 | | | | |
| 56. | 1517 10 21, | All goods of edible grade | 45% | - | - |
| | 1517 90 10, | | | | |
| | 1518 00 11, | | | | |
| | 1518 00 21, | | | | |
| | 1518 00 31 | | | | |
| 57. | 1517 , 1518 | All goods other than edible grade | 30% | - | - |
| 58. | 1518 | Algal Oil for manufacturing of aquatic feed:| Nil | - | 3 |
| | | Provided that nothing contained in this | | | |
| | | S.No. shall have effect after the 31st | | | |
| | | March, 2026 | | | |
| 59. | 1520 00 00 | Crude glycerin | 7.5% | - | - |
| 60. | 1520 00 00 | Crude glycerin for use in manufacture of | 2.5% | - | 3 |
+-----+-------------------+---------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | Epichlorohydrin: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 61. | 1702 | Lactose for use in the manufacture of homeopathic | 10% | - | 3 |
| | | Medicine : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 62. | 2008 19 21, | All goods | 30% | - | - |
| | 2008 19 22, | | | | |
| | 2008 19 29, | | | | |
| | 2008 19 91 | | | | |
| 63. | 2008 19 92 | All goods | 30% | - | - |
| 64. | 2008 93 00 | Cranberries, otherwise prepared or preserved, whether | 5% | - | - |
| | | or not containing added sugar or other sweetening | | | |
| | | matter or spirit, not elsewhere specified or included | | | |
| 65. | 2008 99 | Blueberries, otherwise prepared or preserved, whether | 10% | - | - |
| | | or not containing added sugar or other sweetening | | | |
| | | matter or spirit, not elsewhere specified or | | | |
| | | included | | | |
| 66. | 2102 20 00 | Algal Prime (flour) for use in manufacture of | Nil | - | 3 |
| | | aquatic feed | | | |
| 67. | 2106 90 | All goods (excluding compound alcoholic preparations | 50% | - | - |
| | | of a kind used for the manufacture of beverages, of an | | | |
| | | alcoholic strength by volume exceeding 0.5% by | | | |
| | | volume, determined at a temperature of 20 degrees | | | |
| | | centigrade) | | | |
| 68. | 2202 99 | Cranberry products | 10% | - | - |
| 69. | Any Chapter | The goods specified in List 1 appended to | Nil | - | 5 |
| | | TABLE I used in the processing of sea-food : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 70. | 2204, | All goods | 50% | - | - |
| | 2205, | | | | |
| | 2206, | | | | |
| | 2208 | | | | |
| 71. | 2207 20 00 | Denatured ethyl alcohol for use in manufacture of | Nil | - | 3 |
| | | industrial chemicals: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 72. | 2301 10 90 | Insect Meal for use in research and development | 5% | - | 3 and 6 |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | purposes in aquatic feed manufacturing | | | |
| 73. | 2301 20 | Fish meal for use in manufacture of aquatic feed: | 5% | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027. | | | |
| 74. | 2301 20 | Krill meal for use in manufacture of aquatic feed | Nil | - | 3 |
| 75. | 2301 20 | Fish Hydrolysate for use in manufacture of aquatic feed | 5% | - | 3 |
| 76. | 2309 90 31 | Prawn and shrimps feed | 5% | - | - |
| 77. | 2309 90 39 | Fish Feed | 5% | - | - |
| 78. | 2309 90 90 | Mineral and vitamin Premixes for use | Nil | - | 3 |
| | | in manufacture of aquatic feed | | | |
| 79. | 2309 90 90 | Single Cell Protein from Natural Gas for use in | 5% | - | 3 and 6 |
| | | research and development purposes in aquatic | | | |
| | | feed manufacturing | | | |
| 80. | 2309 90 | Shrimp larvae feed | 5% | - | - |
| 81. | 2518 | Dolomite for metallurgical use conforming to | 2.5% | - | - |
| | | IS:10346-2004 | | | |
| 82. | 2521 | Limestone for metallurgical use conforming to | 2.5% | - | - |
| | | IS:10345-2004 | | | |
| 83. | 2529 22 00 | Acid grade fluorspar containing by weight more | 2.5% | - | - |
| | | than 97% of calcium fluoride | | | |
| 84. | 26 | Gold ores and concentrates for use in the | Nil | - | 3 and 7 |
| | | manufacture of gold : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 85. | 27 | The following bunker fuels for use in ships or | Nil | - | 8 |
| | | vessels, namely:- | | | |
| | | (i) IFO 180 CST; | | | |
| | | (ii) IFO 380 CST; | | | |
| | | (iii) Very Low Sulphur Fuel Oil (VLSFO) | | | |
| | | meeting ISO 8217:2017 RMG380 | | | |
| | | Viscosity in 220-400 CST | | | |
| | | standards/Marine Fuel 0.5% (FO) : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 86. | 2701, 2702, | All goods | 2.5% | - | - |
| | 2703 | | | | |
| 87. | 2709 00 10 | Petroleum Crude | Re 1 per | - | - |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | metric | | | |
| | | tonne | | | |
| 88. | 2710 19 | Fuel oil | 2.5% | - | - |
| 89. | 2710 19 | Straight run fuel oil | 2.5% | - | - |
| 90. | 2710 19 | Low sulphur wax residue | 2.5% | - | - |
| 91. | 2710 19 | Vacuum residue, Slurry | 2.5% | - | - |
| 92. | 2710 19 | Vacuum gas oil | 2.5% | - | - |
| 93. | 2710 | Naphtha, for use in the manufacture of fertilisers: | Nil | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 94. | 2711 12 00, | Liquefied propane and butane mixture, liquefied | Nil | - | - |
| | 2711 13 00, | propane, liquefied butane and liquefied petroleum | | | |
| | 2711 19 | gases (LPG) imported by the Indian Oil Corporation | | | |
| | | Limited, Hindustan Petroleum Corporation Limited or | | | |
| | | Bharat Petroleum Corporation Limited for supply | | | |
| | | to household domestic consumers or to Non-Domestic | | | |
| | | Exempted Category (NDEC) customers | | | |
| 95. | 2711 | Liquefied petroleum gases (LPG), in excess of the | Nil | - | 3 |
| | | quantity of petroleum gases and other gaseous | | | |
| | | hydrocarbons consumed in the manufacture of | | | |
| | | polyisobutylene by the unit located in Domestic Tariff | | | |
| | | Area (DTA), received from the unit located in Special | | | |
| | | Economic Zone (SEZ) and returned by the DTA unit | | | |
| | | to the SEZ unit from where such Liquefied petroleum | | | |
| | | gases (LPG) were received. | | | |
| | | Explanation. - For the purposes of this entry, the | | | |
| | | quantity of the petroleum gases and other gaseous | | | |
| | | hydrocarbons consumed in the manufacture of | | | |
| | | polyisobutylene shall be calculated by subtracting | | | |
| | | from the quantity of the said gases received by the | | | |
| | | DTA unit manufacturing polyisobutylene, the | | | |
| | | quantity of the said gases returned by the said unit to | | | |
| | | the SEZ unit: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 96. | 2716 00 00 | Electrical energy supplied from Processing Area of | Paisa per | - | - |
| | | SEZ to Domestic Tariff Area (DTA), generated using- | KWh | | |
| | | (i) imported coal as fuel | 40 | - | - |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | (ii) domestic coal as fuel | 65 | - | - |
| | | (iii) mix of domestic gas/RLNG (Regasified | 59 | - | - |
| | | Liquefied Natural Gas) as fuel | | | |
| | | (iv) RLNG as fuel | 89 | - | - |
| 97. | 2716 00 00 | Electrical energy supplied from Non-Processing Area | Paisa per | - | - |
| | | of SEZ to Domestic Tariff Area, generated using- | KWh | | |
| | | (i) imported coal as fuel | 24 | - | - |
| | | (ii) domestic coal as fuel | 24 | - | - |
| | | (iii) mix of domestic gas/RLNG as fuel | 18 | - | - |
| | | (iv) RLNG as fuel | 21 | - | - |
| 98. | 2716 00 00 | Electrical energy supplied to DTA by power plants of | Nil | - | 9 |
| | | 1000MW or above, and granted formal approval for | | | |
| | | setting up in SEZ prior to 19th July, 2012: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 99. | 2716 00 00 | Electrical energy supplied to DTA from power plants | Paisa per | - | 9 |
| | | of less than 1000MW, and granted formal approval for | KWh | | |
| | | setting up in SEZ prior to 19th July, 2012- | | | |
| | | (i) imported coal as fuel | 24 | - | 9 |
| | | (ii) domestic coal as fuel | 24 | - | 9 |
| | | (iii) mix of domestic gas/RLNG as fuel | 18 | - | 9 |
| | | (iv) RLNG as fuel | 21 | - | 9 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 100.| 28, 29, 30, 38 | Drugs, medicines, diagnostic kits or equipment | 5% | - | - |
| | | specified in List 2 appended to TABLE I | | | |
| 101.| 28, 29, 30, | Bulk drugs used in the manufacture of drugs or | 5% | - | 3 |
| | 38 | medicines specified in List 2 appended to TABLE I : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2029 | | | |
| 102.| 28, 29, 30, | Lifesaving drugs/medicines including their salts and | Nil | - | - |
| | 38 | esters and diagnostic test kits specified in List 3 | | | |
| 103.| 28, 29, 30, 38 | The following goods, namely: - | | | |
| | | (i) Bulk drugs used in the manufacture of life | Nil | - | 3 |
| | | saving drugs or medicines specified in List 3 | | | |
| | | appended to TABLE I | | | |
| | | (ii) Bulk drugs used in the manufacture of: | Nil | - | 3 |
| | | a. Poliomyelitis Vaccine (Inactivated | | | |
| | | and live) | | | |
+-----+-------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | b. Monocomponent insulins | Nil | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2029 | | | |
| 104.| 30, | Drugs, Medicines or Food for Special Medical | Nil | Nil | 10 |
| | 9804 | Purposes (FSMP) used for treatment of rare diseases: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2029 | | | |
| 105.| Chapter 30 | Drugs or medicines, specified in column (2) of the | Nil | - | 11 |
| | | List 4 appended to TABLE I, for supply under Patient | | | |
| | | Assistance Programmes specified in the | | | |
| | | corresponding entry in column (3) of the said List 4, | | | |
| | | run by the pharmaceutical companies specified in the | | | |
| | | corresponding entry in column (4) of the said List 4: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2029 | | | |
| 106.| 28, 29, 32, 39, | The following goods, namely: - | | | |
| | 54, 56, 70, 72, | (i) Goods specified in List 5 appended to TABLE | Nil | - | 3 |
| | 90 | I, for the manufacture of telecommunication | | | |
| | | grade optical fibres or optical fibre cables; | | | |
| | | (ii) Fibre reinforced plastic rods (FRP), for the | Nil | - | 3 |
| | | manufacture of telecommunication grade | | | |
| | | optical fibres or optical fibre cables; | | | |
| | | (iii) Goods specified in List 6 appended to TABLE I | Nil | - | 3 |
| | | for manufacture of telecommunication grade | | | |
| | | FRP: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 107.| 28, 38 | The following goods, namely: - | | | |
| | | (i) Silicon in all forms, that is, polycrystalline | Nil | - | 3 |
| | | silicon or ingots, for the manufacture of | | | |
| | | undiffused silicon wafers; | | | |
| | | (ii) Undiffused silicon wafers, for the | | | |
| | | manufacture of solar cells or solar cell | | | |
| | | modules : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 108.| 2807 00 10 | Sulphuric acid for the manufacture of fertilizers | 5% | - | - |
| 109.| 2809 20 10 | Phosphoric acid | 5% | - | - |
| 110.| 2841 | Ammonium Metavanadate | 2.5% | - | - |
| 111.| 2844 | Medical use fission Molybdenum-99 (Mo-99) for use | Nil | - | 3 |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | in the manufacture of radio pharmaceuticals : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 112.| 2852, 3822 | Pharmaceutical Reference Standard : | 5% | - | 12 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 113.| 29, 38 | Alpha pinene | 5% | - | - |
| 114.| 29, 30, 35, | Goods specified in List 7 appended to TABLE I used for | 5% | - | 3 |
| | 38, 39 | the manufacture of enzyme linked immunosorbent | | | |
| | | assay kits (ELISA Kits): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 115.| 29, 38 | Gibberellic acid | 5% | - | - |
| 116.| 29 | DL-2 Aminobutanol, Diethyl malonate, Triethyl | 5% | - | - |
| | | orthoformate, Aceto butyrolactone, Thymidine, | | | |
| | | Artemisinin | | | |
| 117.| 29 | Maltol, for use in the manufacture of deferiprone: | Nil | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 118.| 2910 20 00 | Methyloxirane (propylene oxide) | 2.5% | - | - |
| 119.| 2914 61 00, | Anthraquinone or 2-Ethyl Anthraquinone, for use in | 2.5% | - | 3 |
| | 2914 69 30, | manufacture of Hydrogen Peroxide: | | | |
| | 2914 69 90 | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 120.| 2929 10 90 | Methylene Diphenyl Diisocyanate (MDI) for | 5% | - | 3 |
| | | use in the manufacture of Spandex Yarn | | | |
| 121.| 30 or any other | Drugs and materials: | Nil | - | 13 |
| | Chapter | Provided that nothing contained in this S. No. shall | | | |
| | | have effect after the 31st March, 2029 | | | |
| 122.| 30 | Diethylcarbamazine (DEC) tablets | - | Nil | 14 |
| 123.| Any Chapter | Artificial Plasma | 5% | - | - |
| 124.| Any Chapter | All types of contraceptives | Nil | - | - |
| 125.| 3002 49 10 | Probiotics | 5% | - | - |
| 126.| 3102 30 00 | All Goods | 5% | - | - |
| 127.| 31 | Muriate of potash, for use as manure or for the | Nil | - | - |
| | | production of complex fertilisers | | | |
| 128.| 31 | Ammonium phosphate or ammonium | 5% | - | - |
| | | nitro- | | | |
| | | phosphate, for use as manure or for the production of | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | complex fertilisers | | | |
| 129.| 31 | Composite Fertilisers | 5% | - | - |
| 130.| 31 | (I) The following Water-Soluble Fertilizers included in | | | |
| | | Schedule I, part A of the Fertilizers Control Order, | | | |
| | | namely: - | | | |
| | | (i) Potassium nitrate (13:0:45) | 5% | - | - |
| | | (ii) Calcium nitrate | 5% | - | - |
| | | (iii) Mono ammonium phosphate | 5% | - | - |
| | | (iv) Mono potassium phosphate (0:52:34) | 2.5% | - | - |
| | | (v) 13:40:13 NPK fertilizers | 2.5% | - | - |
| | | (vi) 18:18:18 NPK fertilizers | 2.5% | - | - |
| | | (vii) NPK 13:05:26 | 2.5% | - | - |
| | | (viii) 20:20:20 NPK fertilizers | 2.5% | - | - |
| | | (ix) 6:12:36 NPK fertilizers | 2.5% | - | - |
| | | (x) Potassium magnesium sulphate | 2.5% | - | - |
| | | (xi) 19:19:19 NPK fertilizers | 2.5% | - | - |
| | | (xii) NPK 12:30:15 | 2.5% | - | - |
| | | (xiii) NPK 12:32:14 | 2.5% | - | - |
| | | (II) The following Liquid fertilizers included in | | | |
| | | Schedule I part A of the Fertilizers Control Order, | | | |
| | | namely: - | | | |
| | | (i) Super phosphoric acid (70% P2O5) | 5% | - | - |
| | | (ii) Ammonium poly phosphate (10-34-0) | 5% | - | - |
| | | (Liquid) | | | |
| | | (iii) Zincated phosphate (Suspension) | 5% | - | - |
| 131.| 3102 10 | Urea | Nil | - | - |
| 132.| 3104 30 00 | Potassium sulphate, containing not more than 52% by | 5% | - | - |
| | | weight of potassium oxide | | | |
| 133.| 3105 30 00 | Diammonium phosphate, for use as manure or for the | Nil | - | - |
| | | production of complex fertilisers | | | |
| 134.| 3208, | Goods specified in List 8 appended to TABLE I for use | Nil | - | 3 and |
| | 3815, | in the manufacture of EVA (Ethylene Vinyl Acetate) | | | 15 |
| | 3901, | sheets or backsheet, which are used in the manufacture | | | |
| | 3920 | of solar photovoltaic cells or modules: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 135.| 3302 10 | All goods (excluding compound alcoholic preparations | 10% | - | - |
| | | of a kind used for the manufacture of beverages, of an | | | |
| | | alcoholic strength by volume exceeding 0.5 per cent. | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | Volume, determined at 20 degrees centigrade) | | | |
| 136.| 38 | Bio-pesticides, based on – | 5% | - | - |
| | | (i) Bacillus thuringiensis var. kurstaki | | | |
| | | (ii) Bacillus thuringiensis var. israelensis | | | |
| | | (iii) Bacillus sphaericus | | | |
| | | (iv) Saccharopolyspora spinosa | | | |
| 137.| 3822 90 90 | All goods | 10% | - | - |
| 138.| 3824 99 00, | The following goods for use in the manufacture of | 2.5% | - | 3 |
| | 8505 11 90 | Brushless Direct Current (BLDC) motors, namely: - | | | |
| | | (i) Magnet Resin (Strontium Ferrite | | | |
| | | compound/before formed, before | | | |
| | | magnetization); | | | |
| | | (ii) Neodymium Magnet (before Magnetization): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 139.| 39 | Ethylene vinyl acetate (EVA) | 7.5% | - | - |
| 140.| 39, 48 or | Tags, labels, stickers, belts, buttons, hangers or printed | Nil | - | 2 and 3 |
| | any other | bags (whether made of polythene, polypropylene, | | | |
| | Chapter | PVC, | | | |
| | | high molecular or high-density polyethylene), | | | |
| | | imported by bona fide exporters: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 141.| 39, 48 or | The goods specified in List 9 appended to TABLE I, | Nil | - | 3 and 16 |
| | any other | when imported by bona fide exporters for use in the | | | |
| | Chapter | manufacture of handicraft items, for export : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 142.| 39, 48 or | The goods specified in List 10 appended to TABLE I, | Nil | - | 2 and 3 |
| | any other | when imported by bona fide exporters for use in the | | | |
| | Chapter | manufacture of textile or leather garments, for export: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 143.| 39, 48 or | The goods specified in List 11 appended to TABLE I, | Nil | - | 2 and 3 |
| | any other | when imported by bona fide exporters, for use in the | | | |
| | Chapter | manufacture of leather or synthetic footwear, or other | | | |
| | | leather products, for export: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 144.| 39, 72 and 81 | The following goods, for the manufacture of | | | |
| | | orthopedic implants falling under sub-heading 9021 | | | |
| | | 10, or other artificial parts of the body falling under | | | |
| | | sub-heading 9021 31 or 9021 39 namely: - | | | |
| | | (i) Special grade stainless steel; | Nil | - | 3 |
| | | (ii) Titanium alloys; | Nil | - | 3 |
| | | (iii) Cobalt-chrome alloys; | Nil | - | 3 |
| | | (iv) All types of polyethylene: | Nil | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 145.| 39 or 74 | The following goods, if imported for the manufacture | Nil | - | 3 |
| | | of Copper - T contraceptives, namely: - | | | |
| | | (i) Alatheon | | | |
| | | (ii) Copper wire | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 146.| 3902 | Capacitor grades polypropylene granules or resins for | Nil | - | 3 |
| | | the manufacture of capacitor grade plastic film: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 147.| 3904 | All goods | 7.5% | - | - |
| 148.| 3906 90 90 | Super absorbent polymer (SAP) imported for use in the | 5% | - | 3 |
| | | manufacture of the following, namely: - | | | |
| | | (i) adult diapers; | | | |
| | | (ii) all goods falling under chapter heading 9619, | | | |
| | | other than adult diapers | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 149.| 3907 | Polyester chips | 5% | - | - |
| 150.| 3907 29 10 | Polytetrametylene ether glycol, (PT MEG) for use in | Nil | - | 3 |
| | | the manufacture of spandex yarn: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 151.| 3908 | Nylon chips | 5% | - | - |
| 152.| 3920 (other | All goods other than Poly vinyl chloride (PVC) | 10% | - | - |
| | than | Flex Films | | | |
| | 3920 99 99), | Explanation. – For the purposes of this entry, the | | | |
| | 3921 | term PVC Flex Films includes PVC flex banner and | | | |
| | | PVC flex sheets | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 153.| 3920 99 99 | All goods other than Poly vinyl chloride (PVC) | 15% | - | - |
| | | Flex Films | | | |
| | | Explanation. – For the purposes of this entry, the | | | |
| | | term PVC Flex Films includes PVC flex banner and | | | |
| | | PVC flex sheets | | | |
| 154.| 4002 70 00 | Ethylene – propylene – non-conjugated diene rubber | 7.5% | - | 3 |
| | | (EPDM) for use in the manufacture of insulated wires | | | |
| | | and cables falling under heading 8544 (except sub- | | | |
| | | heading 8544 11): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 155.| 40 | New or retreaded Pneumatic tyres of rubber of a kind | Nil | - | 17 |
| | | used in aircrafts of heading 8802: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 156.| 40 | New or retreaded Pneumatic tyres of rubber of a kind | Nil | - | 18 |
| | | used in aircrafts of heading 8802: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 157.| 4011 30 00 | All goods other than goods covered under S. Nos. | 2.5% | - | - |
| | | 155 and 156 | | | |
| 158.| 4016 95 90, | All goods, other than- | 10% | - | - |
| | 4016 99 90, | (i) Natural rubber latex made balloons; | | | |
| | | (ii) Microphone Rubber Case for cellular mobile | | | |
| | | phones; or | | | |
| | | (iii) Sensor Rubber Case / Sealing Gasket | | | |
| | | including sealing gaskets / cases from | | | |
| | | Rubbers like SBR, EPDM, CR, CS, Silicone | | | |
| | | and all other individual rubbers or | | | |
| | | combination / combination of rubbers for | | | |
| | | cellular mobile phones. | | | |
| | | Explanation. - For the removal of doubts, this entry | | | |
| | | does not include toy balloons made of natural | | | |
| | | rubber latex (toy balloons are classified under | | | |
| | | Customs tariff heading 9503) | | | |
| 159.| 4104 11 00, | Wet blue leather (hides and skins) | Nil | - | - |
| | 4104 19 00, | | | | |
| | 4105 10 00, | | | | |
| | 4106 21 00, | | | | |
| | 4106 31 00, | | | | |
| | 4106 91 00 | | | | |
| 160.| 47 | Pulp of wood or of other fibrous cellulosic material | | | |
| | | (excluding rayon grade wood pulp) when used for the | | | |
| | | manufacture of the following, namely: - | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | (i) newsprint; | Nil | - | 3 and 19 |
| | | (ii) paper and paperboard; | Nil | - | 3 |
| | | (iii) adult diapers; | Nil | - | 3 |
| | | (iv) all goods falling under chapter heading | 2.5% | - | 3 |
| | | 9619, other than adult diapers | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 161.| 4702 | Rayon grade wood pulp | 2.5% | - | - |
| 162.| 4707 | (i) All goods imported for use in, or supply to, a | 2.5% | - | 3 |
| | | unit for manufacture of paper or paperboard | | | |
| | | other than newsprint; | | | |
| | | (ii) All goods, imported for use in, or supply to, a | 2.5% | - | 3 |
| | | unit for manufacture of news print: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 163.| 48 | The following goods used in the printing of | 5% | - | 20 |
| | | newspapers, namely: - | | | |
| | | (i) newsprint; | | | |
| | | (ii) other uncoated paper conforming to the | | | |
| | | specifications of newsprint (other than its | | | |
| | | surface roughness) | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 164.| 4810 | Lightweight coated paper weighing up to 70 g/m2 | 5% | - | 3 |
| | | , imported by actual users for printing of magazines: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 165.| 4823 90 90 | All goods other than kites | 10% | - | - |
| 166.| 49 or 8523 | The following goods, namely: - | Nil | - | - |
| | | (i) Information Technology software, and | | | |
| | | (ii) Document of title conveying the right to use | | | |
| | | Information Technology software. | | | |
| | | Explanation. - “Information Technology software” | | | |
| | | means any representation of instructions, data, sound | | | |
| | | or image, including source code and object code, | | | |
| | | recorded in a machine-readable form, and capable of | | | |
| | | being manipulated or providing interactivity to a user, | | | |
| | | by means of an automatic data processing machine | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 167.| Any Chapter | Commercial catalogues in book form | Nil | - | - |
| 168.| 4901 10 10, | Printed books (including covers for printed books) and | 5% | - | - |
| | 4901 91 00, | printed manuals, in bound form or in loose-leaf form | | | |
| | 4901 99 00 | with binder, executed on paper or any other material | | | |
| | | including transparencies | | | |
| 169.| 4906 | All goods | Nil | - | - |
| 170.| 4907 00 20 | Paper Money | Nil | Nil | - |
| 171.| 5201 00 25 | Other: of staple length exceeding 32.0 mm | Nil | - | - |
| 172.| 5603 11 10, | Hydrophilic Non-Woven, Hydrophobic Non- Woven, | 5% | - | 3 |
| | 5603 11 90 | imported for use in the manufacture of Adult Diapers: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 173.| 6001 10, | Pile fabrics for the manufacture of toys: | 10% | - | 3 |
| | 6001 92 | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 174.| 68, 82, 84 | Moulds (including chassis for the manufacture of semi- | Nil | - | 3 |
| | | conductor devices), tools (excluding tungsten carbide | | | |
| | | micro PCB drills) and dies, for the manufacture | | | |
| | | of parts of electronic components or electronic | | | |
| | | equipments: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 175.| 68, 72, 85 | The following goods, namely: - | 5% | - | 3 |
| | | (i) Graphite Felt or graphite pack for growing | | | |
| | | silicon ingots; | | | |
| | | (ii) Thin steel wire used in wire saw for slicing | | | |
| | | of silicon wafers | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 176.| 6802 10 00, | All goods, other than marble slabs and goods | 10% | - | - |
| | 6802 21 10, | mentioned at S.No. 177 | | | |
| | 6802 21 20, | | | | |
| | 6802 21 90, | | | | |
| | 6802 23 10, | | | | |
| | 6802 23 90, | | | | |
| | 6802 29 00, | | | | |
| | 6802 91 00, | | | | |
| | 6802 92 00, | | | | |
| | 6802 93 00 | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 177.| 6802 23 10, | Granite slabs | 20% | - | - |
| | 6802 23 90, | | | | |
| | 6802 29 00, | | | | |
| | 6802 93 00 | | | | |
| 178.| 70 | Preform of silica for use in the manufacture of | 5% | - | 3 |
| | | telecommunication grade optical fibres or optical fibre | | | |
| | | cables: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 179.| Any Chapter | The following goods for the manufacture of | Nil | - | 3 |
| | | Preform of Silica, namely: - | | | |
| | | (i) Refrigerated Helium Liquid (2804); | | | |
| | | (ii) Germanium Tetra Chloride (2812); | | | |
| | | (iii) Silica tetra chloride (2812); | | | |
| | | (iv) Silica tube (7002); | | | |
| | | (v) Silica Rods (7002) | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 180.| 7007 | All goods other than those suitable for use in – | 10% | - | - |
| | | (i) motor vehicles falling under heading 8702 or | | | |
| | | 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 181.| 70, 84, 85, 90, | The goods specified in List 12 appended to TABLE I : | Nil | - | - |
| | Any other | Provided that nothing contained in this S.No. shall | | | |
| | Chapter | have effect after the 31st March, 2029 | | | |
| 182.| 71 | Rubies, emeralds and sapphires, unset and imported | 0.5% | - | - |
| | | uncut | | | |
| 183.| 71 | Rough diamonds (industrial or non- industrial) | Nil | - | - |
| 184.| 7102 21, | Simply Sawn Diamonds: | Nil | - | 21 |
| | 7102 31 00 | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 185.| 7102, | Seeds for use in manufacturing of rough lab- grown | Nil | - | - |
| | 7104 | diamonds: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 186.| 71 | Rough coloured gemstones | 0.5% | - | - |
| 187.| 71 | Rough semi-precious stones | 0.5% | - | - |
| 188.| 7103 | Pre-forms of precious and semi-precious stones | 0.5% | - | - |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 189.| 71 (except | Cut and polished coloured gemstones | 5% | - | - |
| | 7104 99 00) | | | | |
| 190.| 71 | Diamonds including lab grown diamonds-semi- | 5% | - | - |
| | | processed, half-cut or broken | | | |
| 191.| 71 | Non-industrial diamonds including lab- | 5% | - | - |
| | | grown diamonds (other than rough diamonds) | | | |
| 192.| 71 | Gold dore bar, having gold content not exceeding 95% | 5% | - | 3 and 22 |
| 193.| 71 | Silver dore bar having silver content not exceeding | 5% | - | 3 and 22 |
| | | 95% | | | |
| 194.| 71, 98 | (i) Gold bars, other than tola bars, bearing | 5% | - | 23 |
| | | manufacturer’s or refiner’s engraved serial | | | |
| | | number and weight expressed in metric units, | | | |
| | | and gold coins having gold content not below | | | |
| | | 99.5%, imported by the eligible passenger | | | |
| | | (ii) Gold in any form other than (i), including tola | 5% | - | 23 |
| | | bars and ornaments, but excluding ornaments | | | |
| | | studded with stones or pearls | | | |
| 195.| 71, 98 | Silver, in any form including ornaments, but excluding | 5% | - | 23 |
| | | ornaments studded with stones or pearls, imported by | | | |
| | | the eligible passenger | | | |
| 196.| 7108 | All goods other than those mentioned at S. No. 192 | 5% | - | - |
| 197.| 7106 | All goods other than those mentioned at S. No. 193 | 5% | - | - |
| 198.| 71 | Import of- | - | Nil | - |
| | | (a) Gold or Silver or both by banks as per List 13 | | | |
| | | appended to TABLE I; | | | |
| | | (b) Gold by banks as per List 14 appended to | | | |
| | | TABLE I; | | | |
| | | (c) Gold/Silver/Platinum by entities as per | | | |
| | | List 15 appended to TABLE I | | | |
| 199.| 7104 | Rough synthetic gemstones | 0.5% | - | - |
| 200.| 7104 | Rough cubic zirconia | 0.5% | - | - |
| 201.| 7112 | Spent catalyst or ash containing precious metals: | 5% | - | 3 and 24 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 202.| 7107 00 00, | All goods | 5% | - | - |
| | 7109 00 00, | | | | |
| | 7110 11 11, | | | | |
| | 7110 11 19, | | | | |
| | 7110 11 21, | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | 7110 11 29, | | | |
| | | 7110 19 10, | | | |
| | | 7110 19 90, | | | |
| | | 7110 21 00, | | | |
| | | 7110 29 00, | | | |
| | | 7110 41 00, | | | |
| | | 7110 49 00, | | | |
| | | 7111 00 00, | | | |
| | | 7112, | | | |
| | | 7118 | | | |
| 203.| 7113 | (i) Gold findings; | 5% | - | - |
| | | (ii) Silver findings; | | | |
| | | (iii) Platinum findings | | | |
| | | Explanation. - For the purposes of this entry, gold, | | | |
| | | silver or platinum findings mean a small component | | | |
| | | such as hook, clasp, clamp, pin, catch,screw back used | | | |
| | | to hold the whole or a part of a piece of jewelry in | | | |
| | | place. | | | |
| 204.| 7202 60 00 | Ferro-Nickel | Nil | - | - |
| 205.| 7204 | All goods: | Nil | - | - |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 206.| 7210 12 10, | All goods | 7.5% | - | - |
| | 7210 12 90 | | | | |
| 207.| 7219 12 00, | All goods | 7.5% | - | - |
| | 7219 13 00, | | | | |
| | 7219 21 90, | | | | |
| | 7219 90 90 | | | | |
| 208.| 7225 19 90 | Magnesium Oxide (MgO) coated cold rolled steel | Nil | - | 3 |
| | | coils for use in manufacture of cold rolled grain | | | |
| | | oriented steel (CRGO) falling under 7225 11 00 or | | | |
| | | 7226 11 00: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 209.| 7225 | The following goods, namely: - | | | |
| | | (i) hot rolled coils; | Nil | - | 3 |
| | | (ii) cold-rolled Magnesium Oxide (MgO) | Nil | - | 3 |
| | | coated and annealed steel; | | | |
| | | (iii) hot rolled annealed and pickled coils; | Nil | - | 3 |
| | | (iv) cold rolled full hard, | Nil | - | 3 |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | for the manufacture of cold rolled grain-oriented steel | | | |
| | | (CRGO) steel falling u n d e r tariff item 7225 11 00 | | | |
| | | or 7226 11 00: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 210.| 7225 11 00 | All goods | 5% | - | - |
| 211.| 7226 11 00 | All goods | 5% | - | - |
| 212.| 7226 99 30 | Amorphous alloy ribbon | 5% | - | - |
| 213.| 7229 | INVAR | 5% | - | - |
| 214.| 72 | All goods other than the following, namely: - | 7.5% | - | - |
| | | (i) goods mentioned against S. Nos. 205, | | | |
| | | 206, 207, 208, 209, 210, 212 and 213; | | | |
| | | (ii) seconds and defectives of goods falling | | | |
| | | under Chapter 72 | | | |
| 215.| 73 | All goods other than, – | 10% | - | - |
| | | (i) goods mentioned against S.No. 216; | | | |
| | | (ii) Screw, SIM socket, or other mechanical | | | |
| | | items of Metal for cellular mobile phone; | | | |
| | | (iii) goods falling under heading 7318 or 7323 | | | |
| 216.| 73072900, | All goods other than SIM socket/other mechanical | 10% | - | - |
| | 73079990, | items (Metal) (7326 90 99) for cellular mobile phone | | | |
| | 73089090, | | | | |
| | 73102990, | | | | |
| | 73209090, | | | | |
| | 73259999, | | | | |
| | 73261990, | | | | |
| | 73269099 | | | | |
| 217.| 73181500, | All goods | 15% | - | - |
| | 73181600, | | | | |
| | 73182990 | | | | |
| 218.| 7325 | Metal parts for use in the manufacture of | 7.5% | - | 3 |
| | | electrical insulators falling under heading 8546: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 219.| 73 | Pipes and tubes for use in manufacture of boilers: | 7.5% | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 220.| 7326 90 99 | Forged steel rings for manufacture of special bearings | 5% | - | 3 and 25 |
| | | for use in wind operated electricity generators: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | have effect after the 31st March, 2026 | | | |
| 221.| 7402 00 10 | Blister Copper | Nil | - | - |
| 222.| 7408 | Copper wire or refined copper of which the maximum | Nil | - | 3 |
| | | cross-sectional dimension exceeds 6mm for the | | | |
| | | manufacture of photovoltaic ribbon or tinned copper | | | |
| | | interconnect or cell interconnect or string interconnect | | | |
| | | or the photovoltaic connect or photovoltaic ribbon or | | | |
| | | solar ribbon for manufacture of solar photovoltaic cell | | | |
| | | or modules: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 223.| 7802 | All goods | Nil | - | - |
| 224.| 7902 | All goods | Nil | - | - |
| 225.| 8101 99 90 | Tungsten (wolfram) bars and rods, other than | 5% | - | - |
| | | those obtained simply by sintering, profiles, plates, | | | |
| | | sheets, strip and foil | | | |
| 226.| 8105 20 30 | All goods | Nil | - | - |
| 227.| 82 | Dies for drawing metal, when imported after repairs | 10% | - | 26 |
| | | from abroad, in exchange of similar worn-out dies | | | |
| | | exported out of India for repairs: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 228.| 84 or any | Parts and raw materials for manufacture of goods to be | Nil | - | 27 |
| | other | supplied in connection with the purposes of off- shore | | | |
| | Chapter | oil exploration or exploitation: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 229.| 25, 27, 28, | Goods specified in column (3) of List 16 appended to | Nil | 18% | 28 |
| | 29, 31, 34, 35, | TABLE I, when imported by a specified person, in | | | |
| | 36, 38, 39, 40, | relation with petroleum operations or coal bed methane | | | |
| | 56, 69, 73, 74, | operations undertaken under: | | | |
| | 82, 84, 85, 87, | (a) petroleum exploration licenses or mining | | | |
| | 89 or 90 | leases | | | |
| | | (b) the New Exploration Licensing Policy | | | |
| | | (c) the Marginal Field Policy (MFP) | | | |
| | | (d) the Coal Bed Methane Policy | | | |
| | | (e) the Hydrocarbon Exploration Licensing Policy | | | |
| | | (HELP) or Open Acreage Licensing Policy | | | |
| | | (OALP) | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | Explanation.- For the purposes of this notification, a | | | |
| | | specified person is a licensee, lessee, contractor or sub- | | | |
| | | contractor, as defined below:- | | | |
| | | (i) “licensee” means a person authorised to | | | |
| | | prospect for mineral oils (which include | | | |
| | | petroleum and natural gas) in pursuance of a | | | |
| | | petroleum exploration license granted under | | | |
| | | the Petroleum and Natural Gas Rules, 1959 | | | |
| | | made under the provisions of the Oilfields | | | |
| | | (Regulation and Development) Act, 1948 (53 | | | |
| | | of 1948) | | | |
| | | (ii) “lessee” means a person authorised to mine oils | | | |
| | | (which include petroleum and natural gas) in | | | |
| | | pursuance of a petroleum mining lease granted | | | |
| | | under the Petroleum and Natural Gas Rules, | | | |
| | | 1959 made under the provisions of the Oilfields | | | |
| | | (Regulation and Development) Act, 1948 (53 | | | |
| | | of 1948) | | | |
| | | (iii) “contractor” means a company (Indian or | | | |
| | | foreign) or a consortium of companies with | | | |
| | | which the Central Government has entered into | | | |
| | | an agreement in connection with petroleum | | | |
| | | operations (consisting of prospecting for or | | | |
| | | extraction or production of mineral oils) to be | | | |
| | | undertaken by such company or consortium. | | | |
| | | (iv) “sub-contractor” means a person engaged by | | | |
| | | licensee/lessee or contractor for the purpose of | | | |
| | | conducting petroleum operations on behalf | | | |
| | | of such licensee/lessee or contractor, as the | | | |
| | | case maybe | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 230.| 84 or any | The following goods, namely: - | | | |
| | other | (1) Parts and sub-parts for the manufacture or the | 5% | - | 29 |
| | Chapter | maintenance of wind operated electricity generator | | | |
| | | components, namely:- | | | |
| | | (a) Special bearings, | | | |
| | | (b) Gear box, | | | |
| | | (c) Yaw Components, | | | |
| | | (d) Wind turbine Controllers | | | |
| | | (2) Parts for the manufacture or the maintenance of | 5% | - | 29 |
| | | blades for rotor of wind operated electricity generators | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | (3) Balsa Wood, Carbon Fibre for the wind operated | 5% | - | 29 |
| | | electricity generator blades | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 231.| 84 or any | Permanent magnets for manufacture of PM | 5% | - | 3 and 25 |
| | other | synchronous generators above 500KW for use in wind | | | |
| | Chapter | operated electricity generators: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 232.| 84 or any | (a) Parts of catalytic converters, excluding parts | 7.5% | - | 3 |
| | other | made up of Platinum or Palladium falling under | | | |
| | Chapter | 7110, for manufacture of catalytic convertors; | | | |
| | | (b) The following goods for use in the | 7.5% | - | 3 |
| | | manufacture of catalytic convertors or its parts, | | | |
| | | namely: - | | | |
| | | (i) Raw Substrate (ceramic) | | | |
| | | (ii) Washcoated Substrate (ceramic) | | | |
| | | (iii) Raw Substrate (metal) | | | |
| | | (iv) Washcoated Substrate (metal) | | | |
| | | (v) Stainless Steel wire cloth stripe (falling | | | |
| | | under tariff item 7314 14 10) | | | |
| | | (vi) Wash Coat; | | | |
| | | (c) Parts of catalytic converters, made | 5% | - | 3 |
| | | up of Platinum or Palladium falling under | | | |
| | | 7110, for manufacture of catalytic convertors | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 233.| 7110 | Platinum or Palladium for use in the manufacture of: - | 5% | - | 3 |
| | | (i) all goods, including Noble Metal Compounds and | | | |
| | | Noble Metal Solutions, falling under heading | | | |
| | | 2843; | | | |
| | | (ii) all goods falling under sub-heading 3815 12: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 234.| 2825 60 20 | Ceria zirconia compounds for use in | 5% | - | 3 |
| | | the manufacture of washcoat for catalytic | | | |
| | | converters: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 235.| 2846 10 90 | Cerium compounds for use in the manufacture of | 5% | - | 3 |
| | | washcoat for catalytic converters: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 236.| 3824 99 00 | Zeolite for use in the manufacture of washcoat for | 5% | - | 3 |
| | | catalytic converters: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 237.| 84, 85, 90 | Machinery, electrical equipment, other instruments | Nil | - | 3 |
| | | and their parts except populated Printed Circuit | | | |
| | | Boards for use in fabrication of semiconductor wafer | | | |
| | | and Liquid Crystal Display (LCD): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 238.| 84, 85, 90 | Machinery, electrical equipment, other instruments | Nil | - | 3 |
| | | and their parts except populated Printed Circuit Boards | | | |
| | | for use in assembly, testing, marking and packaging | | | |
| | | of semiconductor chips: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 239.| 84, 85, any | (i) The goods specified in List 17 appended to | Nil | - | 3 |
| | Chapter | TABLE I, for the manufacture of goods falling | | | |
| | | under heading/sub- heading/tariff item 8523 | | | |
| | | 52 00, 8541, 8542, 8543 90 00 or 8548 00 00; | | | |
| | | (ii) Parts, for manufacture of the goods at (i) : | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 240.| Any Chapter | (i) The goods specified in List 18 appended to | Nil | - | 3 |
| | | TABLE I, for the manufacture of photovoltaic | | | |
| | | cells falling under tariff item 8541 42 00 or | | | |
| | | photovoltaic modules falling under tariff item | | | |
| | | 8541 43 00; | | | |
| | | (ii) Parts, for manufacture of goods at item (i) | | | |
| | | above | | | |
| 241.| 84, 85 or 90 | The following goods, imported by an accredited | Nil | - | 30 |
| | | press cameraman: - | | | |
| | | (i) Photographic cameras; | | | |
| | | (ii) cinematographic cameras; | | | |
| | | (iii) digital cameras; and | | | |
| | | (iv) lenses, filters, flash light apparatus and | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | exposure meters required for use with the | | | |
| | | aforesaid cameras: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2029 | | | |
| 242.| 84, 85 or 90 | The following goods, imported by an accredited | Nil | - | 31 |
| | | journalist: - | | | |
| | | (i) Personal computers including laptop, | | | |
| | | personal computers; | | | |
| | | (ii) typewriters; and | | | |
| | | (iii) fax machines | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2029. | | | |
| 243.| 84 or any | The following goods, namely: - | | | |
| | other | (i) High speed cold-set web offset rotary double | 5% | - | - |
| | Chapter | width four plate wide printing machines with a | | | |
| | | minimum speed of 70,000 copies per hour or | | | |
| | | High-speed Heat-set web offset rotary printing | | | |
| | | machines with a minimum speed of 70,000 copies | | | |
| | | per hour; | | | |
| | | (ii) Mailroom equipment suitable for use with (i), | 5% | - | 20 |
| | | namely:- | | | |
| | | (a) overhead conveyor gripper; | | | |
| | | (b) stacker; | | | |
| | | (c) wrapper; | | | |
| | | (d) labeller; | | | |
| | | (e) strapper; | | | |
| | | (f) inserters; | | | |
| | | (g) delivery conveyors | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 244.| 84, 85 | Braille printer or Braille embosser or Braille | Nil | - | - |
| | | display, specially designed for computer systems | | | |
| 245.| 84, 85 | Truck refrigeration unit | Nil | - | - |
| 246.| 84 | Bushings made of Platinum and Rhodium alloy | 5% | - | 32 |
| | | when imported in exchange of worn out or | | | |
| | | damaged bushings exported out of India: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 247.| 8431 | Parts and components for manufacture of tunnel | 2.5% | - | 3 |
| | | boring machines: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 248.| 8407 | All goods other than engines of- | 7.5% | - | - |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703, or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 249.| 8408 | All goods other than engines of- | 7.5% | - | - |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703, or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 250.| 8409 | All goods other than parts suitable for use solely or | 7.5% | - | - |
| | | principally with the engines, of heading 8407 or 8408, | | | |
| | | of a kind used in- | | | |
| | | (i) motor vehicles falling under heading 8702 or | | | |
| | | 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 251.| 8483 10 91 | All goods other than Crank shaft for engines falling | 7.5% | - | - |
| | | under heading 8407 of - | | | |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 252.| 8483 10 92 | All goods other than Crank shaft for engines falling | 7.5% | - | - |
| | | under heading 8408 of - | | | |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 253.| 8414 40 | All goods other than those suitable for use in – | 7.5% | - | - |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 254.| 841480 (except | All goods other than those suitable for use in – | 7.5% | - | - |
| | 84148011) | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 255.| 8415 90 00 | All goods other than indoor or outdoor units of | 10% | - | - |
| | | split-system air conditioner | | | |
| 256.| 8419 | Evacuated tubes with three layers of solar | Nil | - | 3 |
| | | selective coating for use in the manufacture of | | | |
| | | solar water heater and system: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 257.| 84198912, | All goods | 7.5% | - | - |
| | 84198913, | | | | |
| | 84198914, | | | | |
| | 84198915, | | | | |
| | 84198916, | | | | |
| | 84198917, | | | | |
| | 84198919 | | | | |
| 258.| 8419 | Coffee roasting, brewing or vending machines for use | 7.5% | - | - |
| | | in the manufacture or processing of coffee | | | |
| 259.| 8421 99 00 | All goods other than Reverse Osmosis (RO) | 7.5% | - | - |
| | | membrane element for household type filters | | | |
| 260.| 8446, 8448 | The following goods (other than old and used) for use | | | |
| | | in the textile industry, namely: - | | | |
| | | (i) Shuttleless Rapier Looms ( above 650 | Nil | - | - |
| | | meters per minute); | | | |
| | | (ii) Shuttleless Rapier Looms ( below 650 meters | Nil | - | - |
| | | per minute); | | | |
| | | (iii) Shuttleless Waterjet Looms ( above 800 | Nil | - | - |
| | | meters per minute); | | | |
| | | (iv) Shuttleless Airjet Looms (above 1000 meters | Nil | - | - |
| | | per minute); | | | |
| | | (v) Shuttleless Airjet Looms ( below 1000 | Nil | - | - |
| | | meters per minute); | | | |
| | | (vi) Parts and components for use in the | Nil | - | 3 |
| | | manufacture of shuttleless looms | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 261.| 8446 | The following weaving machines (other than old | 5% | - | - |
| | | and used), for use in the textile industry, namely: - | | | |
| | | (i) Carbon Fabric Weaving Rapier Looms; | | | |
| | | (ii) Biaxial and multiaxial weaving machines | | | |
| | | for manufacturing technical textiles; | | | |
| | | (iii) 3-D and block weaving | | | |
| | | machines for manufacturing technical textile | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 262.| 8447 | The following knitting machines (other than old and | 5% | - | - |
| | | used), for use in the textile industry, namely: | | | |
| | | (i) Flat Knitting Machines (11 revolutions | | | |
| | | per minute or minimum speed of 0.3 Mts | | | |
| | | per sec); | | | |
| | | (ii) Warp Knitting Machines (Minimum | | | |
| | | working width of 60" and minimum speed | | | |
| | | of 500 RPM); | | | |
| | | (iii) Raschel Knitting Machines (Minimum | | | |
| | | working width of 60" and minimum speed | | | |
| | | of 500 RPM); | | | |
| | | (iv) Knitting machines for spacer fabrics | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 263.| 84 | The following goods (other than old and used), for | | | |
| | | use in the textile industry, namely: - | | | |
| | | (i) Industrial sewing machine (tariff heading | 5% | - | - |
| | | 8452); | | | |
| | | (ii) Laser garment panel cutter (tariff item 8456 | 5% | - | - |
| | | 11 00); | | | |
| | | (iii) Whole garment making machine (knitted) | 5% | - | - |
| | | (chapter 84); | | | |
| | | (iv) Ink Jet printing machines (tariff item 8443 | 5% | - | - |
| | | 39 10) | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 264.| 84 | Machinery (other than old and used) | 5% | - | - |
| | | for manufacture of non-wovens textiles, namely: - | | | |
| | | (i) Complete production lines for the production | | | |
| | | of following non-wovens, up to rolled goods | | | |
| | | preparation and packing, namely: | | | |
| | | (a) Needle punched non-wovens | | | |
| | | (b) Chemically bonded non-wovens | | | |
| | | (c) Thermally bonded non-wovens | | | |
| | | (d) Stitch bond non-wovens | | | |
| | | (e) Spun laced (hydro entangled) non- | | | |
| | | wovens | | | |
| | | (f) Melt blown non-wovens | | | |
| | | (g) Spun bond melt blown (SMS) non- | | | |
| | | wovens | | | |
| | | (ii) Machinery for finishing of all non-wovens; | | | |
| | | (iii) Machinery for converting non-wovens into | | | |
| | | made-ups | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 265.| 84 or any | Parts and components (other than old and used) for use in | 5% | - | 3 |
| | other | manufacturing of textile machineries (falling under tariff | | | |
| | chapter | headings 8444, 8445, 8446, 8447, 8448, 8449, 8451, | | | |
| | | 8452): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 266.| 8448 | The following goods, namely: - | | | |
| | | (i) High Speed Dobby mechanical or electronic | Nil | - | - |
| | | (300 rpm and above) (tariff item 8448 19 00); | | | |
| | | (ii) High Speed Jacquard mechanical or electronic | | | |
| | | (300 rpm and above) (tariff item 8448 19 00); | | | |
| | | (iii) Automatic Yarn Splicers for Automatic Cone | | | |
| | | Winders (tariff item 8448 32 90); | | | |
| | | (iv) Spindle Motor for Automatic Cone Winders | | | |
| | | (tariff item 8448 32 90): | | | |
| | | (v) Grooved Winding Drums for Automatic Cone | | | |
| | | Winders (tariff item 8448 32 90); | | | |
| | | (vi) Compact Spinning attachment (tariff item | | | |
| | | 8448 39 90); | | | |
| | | (vii) Air Jet weft insertion mechanism fitted with | | | |
| | | relay nozzles and electronic controls (tariff | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | item 8448 42 90); | | | |
| | | (viii) Water Jet weft insertion system fitted with | | | |
| | | water supply mechanism and electronic | | | |
| | | control (tariff item 8448 42 90); | | | |
| | | (ix) Profile Reed for Air Jet or Water Jet looms | | | |
| | | (tariff item 8448 42 90); | | | |
| | | (x) Rapier tape, Rapier head or Rapier drive | | | |
| | | wheel (tariff item 8448 49 50); | | | |
| | | (xi) Weft Feeders with or without electronic | | | |
| | | controlling mechanism (tariff item 8448 49 | | | |
| | | 50); | | | |
| | | (xii) Accumulators with or without electronic | | | |
| | | controlling mechanism (tariff item 8448 49 | | | |
| | | 50); | | | |
| | | (xiii) Weft selectors with programmer (tariff item | | | |
| | | 8448 49 50); | | | |
| | | (xiv) Electronic weft stop motion (tariff item 8448 | | | |
| | | 49 50); | | | |
| | | (xv) CAM for CAM Beat-up rapier loom (tariff | | | |
| | | item 8448 49 90); | | | |
| | | (xvi) Electronic take up motion fitted with servo | | | |
| | | motor control (tariff item 8448 49 90); | | | |
| | | (xvii) Electronic let off motion fitted with servo | | | |
| | | motor control (tariff item 8448 49 90) | | | |
| 267.| 8483 40 00 | Ball screws for use in the manufacture of CNC Lathes | 2.5% | - | 3 |
| | | (tariff items 8458 11 00, 8458 91 00), Machining | | | |
| | | Centers (tariff items 8457 10 10, 8457 10 20) or all | | | |
| | | types of CNC machine tools falling under headings | | | |
| | | 8456 to 8463: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 268.| 8466 93 90 | Linear Motion Guides for use in the manufacture of | 2.5% | - | 3 |
| | | CNC Lathes (tariff items 8458 11 00, 8458 91 00), | | | |
| | | Machining Centers (tariff items 8457 10 10, 8457 10 | | | |
| | | 20) or all types of CNC machine tools falling under | | | |
| | | headings 8456 to 8463: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 269.| 8537 10 | CNC Systems for use in the manufacture of CNC | 2.5% | - | 3 |
| | | Lathes (tariff items 8458 11 00, 8458 91 00), | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | Machining Centers (tariff items 8457 10 10, 8457 10 | | | |
| | | 20) or all types of CNC machine tools falling under | | | |
| | | headings 8456 to 8463: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 270.| 7325 10 00, | The following goods for use in the manufacture of | | | |
| | 8477 90 00, | plastic processing machineries (tariff items 8477 10 00, | | | |
| | 8483 40 00 | 8477 20 00, 8477 30 00): | | | |
| | | (i) S. G. Ingot Castings (7325 10 00) | 7.5% | - | 3 |
| | | (ii) Linear Motion Guides (8477 90 00) | 5% | - | 3 |
| | | (iii) Ball Screws (8483 40 00) | 5% | - | 3 |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 271.| 8472 90, | The following goods, namely: - | | | |
| | 8473 40 | (i) Cash dispenser or automatic bank note | Nil | - | - |
| | | dispenser; | | | |
| | | (ii) Parts and components of the goods mentioned | Nil | - | 3 |
| | | at (i) | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 272.| 84 or 85 | Parts and components for use in the manufacture of | Nil | - | 3 |
| | | the following goods- | | | |
| | | (i) Micro ATMs as per standards version 1.5.1; | | | |
| | | (ii) Fingerprint reader/scanner other than | | | |
| | | Fingerprint reader/ scanner for use in | | | |
| | | manufacturing of cellular mobile phones; | | | |
| | | (iii) Iris scanner; | | | |
| | | (iv) Miniaturized POS card reader for mPOS | | | |
| | | (other than Mobile phone or Tablet | | | |
| | | Computer): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after 31st March, 2026 | | | |
| 273.| Any Chapter | All parts for use in the manufacture of LED lights or | 10% | - | 3 |
| | | fixtures including LED Lamps: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 274.| Any Chapter | All inputs for use in the manufacture of LED (Light | 10% | - | 3 |
| | | Emitting Diode) driver or MCPCB (Metal Core | | | |
| | | Printed Circuit Board) for LED lights and fixtures | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | or LED Lamps: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 275.| 85 or any | Television equipment, cameras and | Nil | Nil | 33 |
| | other | other equipment for taking films, | | | |
| | Chapter | imported by a foreign film unit or television team: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 276.| 85 or any | Photographic, filming, sound recording and radio | Nil | Nil | 34 |
| | other Chapter | equipment, raw films, video tapes and sound | | | |
| | | recording tapes of foreign origin, if imported into | | | |
| | | India after having been exported therefrom: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 277.| 85 or any | Goods imported for being tested in specified test | Nil | Nil | 35 |
| | Other Chapter | centers: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 278.| 8501 10, | All goods other than those suitable for use in – | 10% | - | - |
| | 8501 20, | (i) motor vehicles falling under heading 8702 | | | |
| | 8501 31, | or 8704; | | | |
| | 8501 32, | (ii) motor cars falling under heading 8703; or | | | |
| | 8501 33, | (iii) motor cycles falling under heading 8711 | | | |
| | 8501 34, | | | | |
| | 8501 40, | | | | |
| | 8501 51, | | | | |
| | 8501 52, | | | | |
| | 8501 53, | | | | |
| | 8501 71, | | | | |
| | 8501 72 | | | | |
| 279.| 8511 | All goods other than of a kind used in conjunction with | 7.5% | - | - |
| | | engines of: - | | | |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 280.| 8518 | The following goods for use in the manufacturing of | Nil | - | 3 |
| | | Microphones falling under tariff item 8518 10 00, | | | |
| | | namely:- | | | |
| | | (i) Microphone Cartridge; | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | (ii) Microphone Holder; | | | |
| | | (iii)Microphone Grill; | | | |
| | | (iv)Microphone Body | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 281.| 8537 | All goods other than those suitable for use in – | 7.5% | - | - |
| | | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 282.| 8544(except | All goods (other than USB Cable for cellular mobile | 10% | - | - |
| | 85443000 and | phone) | | | |
| | 854470) | | | | |
| 283.| 9032 89 | All goods other than those suitable for use in – | 7.5% | - | - |
| | | (i) motor vehicles falling under heading 8702 or | | | |
| | | 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 284.| 8507 90 | Battery separators | 5% | - | - |
| 285.| 8529 90 90 | Parts of Radio Trunking terminals | 5% | - | - |
| 286.| 8521 90 90 | All goods other than Digital video Recorder (DVR/ | 10% | - | - |
| | | Network Video Recorder (NVR) | | | |
| 287.| 8523 | CD-ROMs containing books of an educational | Nil | - | - |
| | | nature, journals, periodicals (magazines) or | | | |
| | | newspapers | | | |
| 288.| 8525 89 00 | Digital Still Image Video Cameras other than | Nil | - | - |
| | | Camera or Camera Module of cellular mobile phones | | | |
| 289.| 8525 81 to | All goods other than CCTV Camera/IP camera | 10% | - | - |
| | 8525 89 | | | | |
| 290.| 8523 | Foreign Satellite data on storage media imported by | Nil | - | - |
| | | National Remote Sensing Centre (NRSC), | | | |
| | | Hyderabad | | | |
| 291.| 85 or any | Parts and Components of Digital Still Image | Nil | - | 3 |
| | other | Video Cameras: | | | |
| | Chapter | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 292.| 85 or any other | (i) Parts, components and accessories for | Nil | - | 3 |
| | Chapter | manufacture of Digital Video Recorder | | | |
| | | (DVR)/ Network Video Recorder (NVR) | | | |
| | | falling under 8521 90 90, other than the | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | following items, namely: - | | | |
| | | (a) populated printed circuit boards; | | | |
| | | (b) charger or power adapter; | | | |
| | | (ii) Sub-parts for use in manufacture of items | Nil | - | 3 |
| | | mentioned at (i) above | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 293.| 85 or any other | (i) Parts, components and accessories for use in | Nil | - | 3 |
| | Chapter | manufacture of reception apparatus for television but | | | |
| | | not designed to incorporate a video display falling | | | |
| | | under tariff item 8528 71 00, other than the following | | | |
| | | items, namely: - | | | |
| | | (a) populated printed circuit boards; | | | |
| | | (b) charger or power adapter | | | |
| | | (ii) Sub-parts for use in manufacture of items | Nil | - | 3 |
| | | covered in (i) above: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 294.| 85 or any other | (i) Parts, components and accessories for | Nil | - | 3 |
| | Chapter | manufacture of CCTV Camera/IP camera | | | |
| | | falling under 8525 81 to 8525 89 other than the | | | |
| | | following items, namely: (a) populated printed | | | |
| | | circuit boards; | | | |
| | | (b) charger or power adapter; | | | |
| | | (ii) Sub-parts for use in manufacture of items | | | |
| | | mentioned at (i) above | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 295.| 85 or any other | (i) Parts, components and accessories except | 2.5% | - | 3 |
| | Chapter | Lithium-ion cell and Printed Circuit Board | | | |
| | | Assembly (PCBA), for use in manufacture of | | | |
| | | Lithium-ion battery and battery pack; | | | |
| | | (ii) Sub- parts for use in manufacture of | | | |
| | | items mentioned at (i) above | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 296.| Any Chapter | Inputs, parts or sub-parts for use in the | 2.5% | - | 3 |
| | | manufacturing of Printed Circuit Board Assembly | | | |
| | | (PCBA) (falling under tariff item 85079090) of | | | |
| | | Lithium-ion battery and battery pack | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 297.| 8524 | Open cell (15.6” and above) for use in the manufacture | 5% | - | 3 |
| | | of Liquid Crystal Display (LCD) and Light Emitting | | | |
| | | Diode (LED) TV panels of heading 8524: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 298.| 8524 | Open cell (with or without touch) for use in the | 5% | - | 3 |
| | | manufacture of Interactive Flat Panel Display | | | |
| | | (IFPD) Module | | | |
| 299.| 8529 | The following goods for use in the manufacture of | Nil | - | 3 |
| | | Open cell of Liquid Crystal Display (LCD) and Light | | | |
| | | Emitting Diode (LED) TV panels of heading 8524, | | | |
| | | namely: - | | | |
| | | (i) Chip on Film; | | | |
| | | (ii) Printed Circuit Board Assembly (PCBA); | | | |
| | | (iii) Cell (glass board/substrate): | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2027 | | | |
| 300.| 8528 59 00 | All goods other than Interactive Flat Panel Display | 10% | - | - |
| | | (IFPD) | | | |
| 301.| 8529 | The following goods for use in the manufacture of | 5% | - | 3 |
| | | Interactive Flat Panel Display (IFPD) Module, | | | |
| | | namely:- | | | |
| | | (i) Touch Glass sheet | | | |
| | | (ii) Touch Sensor PCB | | | |
| 302.| 8529 | The following goods for use in the manufacture of | 10% | - | 3 |
| | | Liquid Crystal Display (LCD) and Light Emitting | | | |
| | | Diode (LED) TV panels of heading 8524, namely: - | | | |
| | | (i) Plate diffuser; | | | |
| | | (ii) Film diffuser; | | | |
| | | (iii) Reflector sheet; | | | |
| | | (iv) Film, top; | | | |
| | | (v) Film, middle; | | | |
| | | (vi) Film bottom; | | | |
| | | (vii) BAR, LED; | | | |
| | | (viii) Bezzal; | | | |
| | | (ix) Back cover sheet; | | | |
| | | (x) Back Light Unit Module | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 303.| 8529 10 99, | Parts suitable for use solely or principally with the | 10% | - | - |
| | 8529 90 90 | apparatus of headings 8525, 8526 or 8527: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 304.| 8529 10 99, | Parts suitable for use solely or principally with the | 10% | - | - |
| | 8529 90 90 | apparatus of headings 8528, namely: - | | | |
| | | (i) other cathode ray tube monitors (8528 49 00); | | | |
| | | (ii) other monitors (8528 59 00); | | | |
| | | (iii) other projectors (8528 69 00); | | | |
| | | (iv) reception apparatus for television, whether or | | | |
| | | not incorporating radio broadcast receivers or | | | |
| | | sound or video recording or reproducing | | | |
| | | apparatus, - | | | |
| | | (a) not designed to incorporate a video display | | | |
| | | or screen (8528 71 00); and | | | |
| | | (b) other Monochrome (8528 73) | | | |
| 305.| 8536 41 00, | All goods other than those suitable for use in – | 10% | - | - |
| | 8536 49 00 | (i) motor vehicles falling under heading 8702 | | | |
| | | or 8704; | | | |
| | | (ii) motor cars falling under heading 8703; or | | | |
| | | (iii) motor cycles falling under heading 8711 | | | |
| 306.| 8540 71 00 | Magnetron of up to 1.5 KW used for the | Nil | - | 3 |
| | | manufacture of domestic microwave Ovens: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 307.| 8549 (except | Battery scrap and battery waste, other than waste and | 5% | - | - |
| | 8549 99 00) | scrap of Lithium-Ion battery falling under tariff items | | | |
| | | 8549 13 00, 8549 14 00 or 8549 19 00 | | | |
| 308.| 8549 13 00, | Waste and scrap of Lithium-Ion battery | Nil | - | - |
| | 8549 14 00, | | | | |
| | 8549 19 00 | | | | |
| 309.| Any Chapter | Raw materials or parts for use in manufacture of e- | 5% | - | 3 |
| | | Readers: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 310.| 86 | Loco simulators | 5% | - | - |
| 311.| 86 or any | Train protection and warning system | 7.5% | - | - |
| | Chapter | | | | |
| 312.| 8609 00 00 | Refrigerated containers | 5% | - | - |
| 313.| 8604 00 00 | Track machines and parts | 7.5% | - | - |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 314.| Any Chapter | Parts, sub-parts, inputs or raw material for use in | Nil | - | 3 |
| | | manufacture of Lithium- i o n cells falling under | | | |
| | | tariff item 8507 60 00: | | | |
| | | Provided that nothing contained in this S.No. shall | | | |
| | | have effect after the 31st March, 2026 | | | |
| 315.| 8702, | Motor vehicles (excluding electrically operated | | | |
| | 8704 | vehicles), if imported, - | | | |
| | | (i) as a Completely Knocked Down (CKD) kit | 15% | - | - |
| | | containing all the necessary components, | | | |
| | | parts or sub-assemblies, for assembling a | | | |
| | | complete vehicle, with, - | | | |
| | | (a) engine, gearbox and transmission | | | |
| | | mechanism not in a pre-assembled | | | |
| | | condition; | | | |
| | | (b) engine or gearbox or transmission | 20% | - | - |
| | | mechanism in pre-assembled form but | | | |
| | | not mounted on a chassis or a body | | | |
| | | assembly. | | | |
| | | (ii) other than (i) above | 20% | - | - |
| 316.| 8702, | Electrically operated vehicles, if imported- | | | |
| | 8704 | (i) incomplete or unfinished, as a knocked down kit | - | - | - |
| | | containing necessary components, parts or | | | |
| | | sub-assemblies for assembling a complete | | | |
| | | vehicle, including battery pack, motor, motor | | | |
| | | controller, charger, power control unit, energy | | | |
| | | monitor, contactor, brake system, electric | | | |
| | | compressor, whether or not individually pre- | | | |
| | | assembled, with – | | | |
| | | (a) none of the above components, parts or sub- | 15% | - | - |
| | | assemblies inter-connected with each other | | | |
| | | and not mounted on a chassis | | | |
| | | (b) any of the above components, parts or sub- | 20% | - | - |
| | | assemblies inter-connected with each other but | | | |
| | | not mounted on a chassis | | | |
| | | (ii) in a form other than (i) above | 20% | - | - |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| | | Explanation. – For the removal of doubts, the | | | |
| | | exemption contained in the items (i)(a) and (i)(b) of | | | |
| | | this entry shall be available, even if one or more of the | | | |
| | | components, parts or sub-assemblies required for | | | |
| | | assembling a complete vehicle are not imported in the | | | |
| | | kit, provided that the kit as presented, is classifiable | | | |
| | | under the heading 8702 or 8704 of the Customs Tariff | | | |
| | | Act, 1975 as per the general rules of interpretation | | | |
| 317.| 8703 | Motor cars and other motor vehicles (excluding | | | |
| | | electrically operated vehicles) principally designed for | | | |
| | | the transport of persons (other than those of heading | | | |
| | | 87.02), including station wagons and racing cars, new, | | | |
| | | which have not been registered anywhere prior to | | | |
| | | importation, if imported, - | | | |
| | | (i) As a Completely Knocked Down (CKD) kit | 15% | - | - |
| | | containing all the necessary components, parts or sub- | | | |
| | | assemblies, for assembling a complete vehicle, with, - | | | |
| | | (a) engine, gearbox and transmission mechanism not | | | |
| | | in a pre-assembled condition; | | | |
| | | (b) engine or gearbox or transmission mechanism in | 35% | - | - |
| | | pre-assembled form but not mounted on a chassis | | | |
| | | or a body assembly; | | | |
| | | (ii) in any other form, - | | | |
| | | (a) with CIF value more than US $ 40,000 or with | 70% | - | - |
| | | engine capacity more than 3000 cc for petrol-run | | | |
| | | vehicles and more than 2500 cc for diesel-run | | | |
| | | vehicles, or with both; | | | |
| | | (b) other than (a) above | 70% | - | - |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
|S. No|Chapter or |Description of goods |Standard rate |Integrated Goods and |Condition No.|
| |Heading or | | |Services Tax | |
| |sub heading or | | | | |
| |tariff item | | | | |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+------------------------------------------------------------------------------------------------------------------------------------------+----------------+--------------------------+-------------+
| 318.| 8703 | Electrically operated vehicles, if imported- | | | |
| | | (i) incomplete or unfinished, as a knocked down kit | | | |
| | | containing necessary components, parts or | | | |
| | | sub-assemblies for assembling a complete | | | |
| | | vehicle, including battery pack, motor, motor | | | |
| | | controller, charger, power control unit, energy | | | |
| | | monitor, contactor, brake system, electric | | | |
| | | compressor, whether or not individually pre- | | | |
| | | assembled, with – | | | |
| | | (a) none of the above components, parts or sub- | 15% | - | - |
| | | assemblies inter-connected with each other | | | |
| | | and not mounted on a chassis | | | |
| | | (b) any of the above components, parts or sub- | 35% | - | - |
| | | assemblies inter-connected with each other but | | | |
| | | not mounted on a chassis | | | |
| | | (ii) in a form other than (i) above, - | - | - | - |
| | | (a) with a CIF value more than US $40,000 | 70% | - | - |
| | | (b) other than (a) above | 70% | - | - |
| | | (c) with a minimum CIF value of US $35,000 | 15% | - | 36 |
| | | imported in terms of provisions of the | | | |
| | | ‘Scheme to promote manufacturing of electric | | | |
| | | passenger cars in India’ notified vide S.O. No. | | | |
| | | 1363 (E) dated 15th March, 2024, by the | | | |
| | | Ministry of Heavy Industries: | | | |
| | | Provided that nothing contained in item (ii)(c) in | | | |
| | | this S. No. shall have effect after the 31st March, |