GST WEEKLY UPDATE :23/2025-26 (07.09.2025) By CA Vipul Khandhar (Sp Edition on rates declared by GST Council)
Reading Time: 36 minutes
-By CA Vipul Khandhar
- Question-Answer Regarding Recent Recommendations by 56th GST Council Meeting:
Procedural and structural reforms aimed at simplifying compliance, improving liquidity for businesses, and strengthening the overall GST framework. These changes are designed to foster a more business-friendly environment and reduce disputes.
| Question | Answer |
| When will the changes in GST rates come into force? | From 22nd Sept 2025 (except specified tobacco products, which will change later when notified). |
| Any change in threshold for GST registration under CGST Act? | No change in registration threshold. |
| Which notification provides revised rates? | Will be notified in rate notification (available on CBIC website). |
| What if supply made before change but invoice later? | Time of supply as per Sec 14 CGST Act: depends on payment & invoice date. |
| GST rate if advance received before supply/invoice? | Determined as per time of supply provisions (Sec 14 CGST Act). |
| Will ITC on purchases before change be reduced? | No, ITC is allowed as per rate applicable at time of supply. |
| Impact on IGST rate for imports? | IGST will follow new GST rate notification (unless exempted separately). |
| Can I use ITC already in ledger after GST rate reduced? | Yes, ITC once credited can be used against output tax. |
| If supply becomes exempt after 22nd Sept 2025, what about ITC? | ITC must be reversed for post-22 Sept exempt supplies. |
| Refund of accumulated ITC due to inversion upto date of rate change? | Not available, as clarified in Circular 135/05/2020-GST. |
| Stock held on date of rate change – which rate applies? | Revised GST rate applies to supplies made after notified date. |
| Do I need to cancel e-way bills in transit on rate change? | No, existing e-way bills remain valid. |
| Is UHT milk exemption extended to plant-based milk? | Yes, GST on plant-based milk & soya drinks reduced to 5%. |
| Why 40% rate on “other non-alcoholic beverages”? | To maintain parity & avoid misclassification disputes. |
| GST rate on food preparations not elsewhere specified? | 5%. |
| Why exempt only certain Indian breads? | To give uniform treatment – all Indian breads exempted. |
| Why increase on carbonated beverages with fruit drink/juice? | Compensation cess removed; GST raised to maintain tax incidence. |
| Why differential treatment between paneer& cheese? | Paneer in unpackaged form already exempt; change applies only to packaged paneer. |
| Reason for lower GST on natural honey vs artificial honey? | To promote natural honey. |
| GST on agricultural machinery? | Reduced to 5% (from 12%) for specified machines. |
| Why not full exemption on agri machinery? | To balance relief with protection of domestic manufacturers (avoid ITC blockage). |
| GST on medicines? | Generally 5% (except nil-rated drugs). |
| Why not fully exempt medicines? | Full exemption blocks ITC → higher costs → counterproductive. |
| GST on medical devices? | 5% (except specifically exempted items). |
| Why lower rate on medical devices despite inversion? | To reduce healthcare costs; refunds available for inversion. |
| GST on small cars? | Reduced to 18% (from 28%) – petrol/CNG/LPG ≤1200cc, diesel ≤1500cc, length ≤4000mm. |
| GST on big/mid-size cars & SUVs? | 40% (no cess). |
| GST on 3-wheelers? | 18% (reduced from 28%). |
| GST on buses (10+ persons)? | 18% (reduced from 28%). |
| GST on ambulances? | 18% (reduced from 28%). |
| GST on lorries & trucks? | 18% (reduced from 28%). |
| GST on tractors & semi-trailers? | Tractors ≤1800cc → 5%; >1800cc road tractors → 18%. |
| GST on motorcycles? | ≤350cc → 18%; >350cc → 40%. |
| GST on bicycles & parts? | 5% (reduced from 12%). |
| Why “special rate” of 40%? | Applied to sin/luxury goods, merging cess into GST. |
| GST on raw cotton? | Taxed under reverse charge to maintain ITC chain. |
| GST on technical textiles like geotextiles? | Classified as textiles; refund of inverted ITC available. |
| GST on soap bars? | 5% (to ease cost for lower/middle classes). |
| Why 5% on face powder/shampoos? | Daily-use items for all; simplification of tax. |
| Why not reduce GST on mouthwash? | Focus on dental hygiene goods (toothpaste, toothbrush, floss). |
| GST on coal? | 5% + cess merged into GST – no extra burden. |
| GST on renewable energy devices? | 5% (reduced from 12%). Refund mechanism for inversion available. |
| GST on marble/granite blocks? | Reduced from 12% to 5%. |
| GST on spectacles/goggles? | Vision-correcting spectacles → 5%; others → 18%. |
| GST on batteries (heading 8507)? | Uniform 18%. |
| GST on ACs, TVs, dishwashers? | All → 18% (earlier 28%). |
| GST exemption on life insurance? | Covers all individual life policies (term, ULIP, endowment) & reinsurance. |
| GST exemption on health insurance? | Covers all individual health plans, family floaters, senior citizen plans & reinsurance. |
| GST on passenger transport services? | 5% (no ITC) or option of 18% with ITC. |
| GST on air passenger transport? | Economy class → 5%; others → 18%. |
| GST on GTA services? | 5% (no ITC) or 18% (with ITC). |
| GST on Container Train Operator services? | Option: 5% (no ITC) or 18% (with ITC). |
| GST on multimodal transport? | 5% (restricted ITC, no air transport) or 18% (with ITC, if air involved). |
| GST on job work (pharma products)? | 5% with ITC (earlier 12%). |
| GST on job work (hides & leather Ch.41)? | 5% with ITC (earlier 12%). |
| GST on job work (leather goods/footwear Ch.42/64)? | Not covered; continues at higher rate. |
| GST on job work (alcoholic liquor)? | 18% with ITC. |
| GST on residuary job work? | 18% (earlier 12%). |
| GST on hotel rooms ≤₹7500/day? | 5% (no ITC). |
| GST on beauty & wellness services? | 5% (no ITC), earlier 18%. |
| GST on lottery, betting, casinos, online gaming? | 40%. |
| GST on admission to IPL? | 40%. |
| GST on admission to recognised sporting events? | Exempt up to ₹500 ticket; above ₹500 → 18%. |
- Recent Recommendation By 56th GST Council Meeting:
Provisional Refund for Zero-Rated and IDS Supplies:
Amendments to Section 54(6) and Rule 91(2) of the CGST Rules allow a 90% provisional refund for zero-rated supplies (exports or SEZ supplies) and Inverted Duty Structure (IDS) cases, based on system-driven risk evaluation. This will significantly improve cashflow for exporters and businesses facing inverted duty structures.
Removal of Refund Threshold for Export Consignments:
Section 54(14) of the CGST Act has recommended to remove the refund threshold for export consignments with tax payment. This is a major relief for small exporters, especially those using courier or postal services, enabling them to claim refunds regardless of the value.
Simplified GST Registration Scheme for Small Businesses:
An optional, simplified GST registration scheme has been proposed for small and low-risk businesses. Applicants who based on their own assessment, determine that their output tax liability on supplies to registered persons will not exceed Rs. 2.5 lakh per month can now get automated registration within 3 working days, benefiting approximately 96% of new applicants.
Simplified Registration for E-commerce Suppliers:
The Council has approved, in principle, a simplified GST registration mechanism for small suppliers making supplies through e-commerce operators (ECOs) across multiple States. This will ease compliance burden by removing the need for a principal place of business in each state, fostering wider e-commerce participation.
Place of Supply for Intermediary Services:
The recommendation to remove Section 13(8)(b) of the IGST Act means the place of supply for intermediary services will now be the recipient’s location. This change is crucial for Indian service exporters, allowing them to claim export benefits more easily. The detailed modalities for operationalizing the said scheme will be placed before GST Council. It will ease compliance for such suppliers and facilitate their participation in e-commerce across States.
Council recommendation to provide clarification on issues pertaining to Post Sale Discount:
Recommendations to Sections 15 and 34 of the CGST Act clarify rules for post-sale discounts: removing the need for prior agreements, requiring discounts via credit notes, and outlining Input Tax Credit (ITC) reversal rules if discounts reduce taxable value. This brings much-needed clarity and resolves long-standing issues regarding discount treatment.
Operationalization of GST Appellate Tribunal (GSTAT):
The Council has prioritized making GSTAT operational for accepting appeals by September 2025. This critical step will establish an effective appellate mechanism to manage the growing volume of GST-related disputes, providing a faster resolution process for taxpayers.
- New GST Rates For Goods:
| Chapter / Heading / Sub-heading / Tariff item | Description | From | To |
| 01012100, 010129 | Live horses | 12% | 5% |
| 0401 | Ultra-High Temperature (UHT) milk | 5% | Nil |
| 0402 91 10, 0402 99 20 | Condensed milk | 12% | 5% |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% | 5% |
| 0406 | Cheese | 12% | 5% |
| 0406 | Chena or paneer, pre-packaged and labelled | 5% | Nil |
| 0801 | Brazil nuts, dried, whether or not Shelled or Peeled | 12% | 5% |
| 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts | 12% | 5% |
| 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried | 12% | 5% |
| 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried | 12% | 5% |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than dried tamarind) | 12% | 5% |
| 1107 | Malt, whether or not roasted | 18% | 5% |
| 1108 | Starches; inulin | 12% | 5% |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products | 18% | 5% |
| 1404 90 10 | Bidi wrapper leaves (tendu) | 18% | 5% |
| 1404 90 50 | Indian katha | 18% | 5% |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 12% | 5% |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 12% | 5% |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 12% | 5% |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 12% | 5% |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 12% | 5% |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 12% | 5% |
| 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 12% | 5% |
| 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 12% | 5% |
| 1517 10 | All goods i.e. Margarine, Linoxyn | 18% | 5% |
| 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 12% | 5% |
| 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | 18% | 5% |
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 18% | 5% |
| 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes | 18% | 5% |
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 12% | 5% |
| 1602 | Other prepared or preserved meat, meat offal, blood or insects | 12% | 5% |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12% | 5% |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12% | 5% |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12% | 5% |
| 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes | 12% | 5% |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | 18% | 5% |
| 1704 | Sugar boiled confectionery | 12% | 5% |
| 1704 | Sugar confectionery | 18% | 5% |
| 1804 | Cocoa butter, fat and oil | 18% | 5% |
| 1805 | Cocoa powder, not containing added sugar or sweetening matter | 18% | 5% |
| 1806 | Chocolates and other food preparations containing cocoa | 18% | 5% |
| 1901 [other than 1901 20 00] | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included | 18% | 5% |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 12% | 5% |
| 1904 [other than 1904 10 20] | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK) | 18% | 5% |
| 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti) | 18% | 5% |
| 1905 90 30 | Extruded or expanded products, savoury or salted | 12% | 5% |
| 1905 | Pizza bread | 5% | Nil |
| 1905 or 2106 | Khakhra, chapathi or roti | 5% | Nil |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12% | 5% |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12% | 5% |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12% | 5% |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 12% | 5% |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 12% | 5% |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 12% | 5% |
| 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 12% | 5% |
| 2009 89 90 | Tender coconut water, pre-packaged and labelled | 12% | 5% |
| 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 18% | 5% |
| 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate | 18% | 5% |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12% | 5% |
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12% | 5% |
| 2103 | All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings | 12% | 5% |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 18% | 5% |
| 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 18% | 5% |
| 2106 | Paratha, parotta and other Indian breads by any name called | 18% | Nil |
| 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters | 12% | 5% |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled | 12% | 5% |
| 2106 90 20 | Pan masala* | 28% | 40% |
| 2106 90 91 | Diabetic foods | 12% | 5% |
| 2106 | Food preparations not elsewhere specified or included | 18% | 5% |
| 2201 | Drinking water packed in 20 litre bottles | 12% | 5% |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18% | 5% |
| 2202 10 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 28% | 40% |
| 2202 91 00,2202 99 | Other non-alcoholic beverages | 18% | 40% |
| 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages | 18% | 5% |
| 2202 99 10 | Soya milk drinks | 12% | 5% |
| 2202 99 20 | Fruit pulp or fruit juice based drinks (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice) | 12% | 5% |
| 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice | 28% | 40% |
| 2202 99 30 | Beverages containing milk | 12% | 5% |
| 2202 99 90 | Caffeinated Beverages | 28% | 40% |
| 2401* | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 28% | 40% |
| 2402* | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 28% | 40% |
| 2403* | Bidis | 28% | 18% |
| 2403* | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences | 28% | 40% |
| 2404 11 00* | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 28% | 40% |
| 2404 19 00* | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 28% | 40% |
| 2515 12 10 | Marble and travertine blocks | 12% | 5% |
| 2516 | Granite blocks | 12% | 5% |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 28% | 18% |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5% | 18% |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5% | 18% |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5% | 18% |
| 28 | Anaesthetics | 12% | 5% |
| 28 | Potassium Iodate | 12% | 5% |
| 28 | Steam | 12% | 5% |
| 2801 20 | Iodine | 12% | 5% |
| 2804 40 10 | Medical grade oxygen | 12% | 5% |
| 2807 | Sulphuric acid | 18% | 5% |
| 2808 | Nitric acid | 18% | 5% |
| 2814 | Ammonia | 18% | 5% |
| 2847 | Medicinal grade hydrogen peroxide | 12% | 5% |
| 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 12% | 5% |
| 29 or 380893 | Gibberellic acid | 12% | 5% |
| 29061110 | Natural menthol | 12% | 5% |
| 29061110, 30, 3301 | Following goods from natural menthol namely: Menthol and menthol crystals Peppermint (Mentha oil)Fractionated/ de-terpinated mentha oil (DTMO)De-mentholised oil(DMO)Spearmint oil Mentha piperita oil | 12% | 5% |
| 29061190 | Other than natural menthol | 12% | 18% |
| 29061190, 30, 3301 | Following goods made from other than natural menthol, namely: Menthol and menthol crystals Peppermint (Mentha oil)Fractionated/ de-terpinated mentha oil (DTMO)De-mentholised oil(DMO)Spearmint oil Mentha piperita oil | 12% | 18% |
| 30 | The following drugs and medicines 1 Agalsidase Beta 2 Imiglucerase 3 Eptacog alfa activated recombinant coagulation factor VIIa | 5% | Nil |
| 30 | The following drugs and medicines 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab 4 Pegylated Liposomal Irinotecan 5 Daratumumab 6 Daratumumab subcutaneous 7 Teclistamab 8 Amivantamab 9 Alectinib 10 Risdiplam 11 Obinutuzumab 12 Polatuzumab vedotin 13 Entrectinib 14 Atezolizumab 15 Spesolimab 16 Velaglucerase Alpha 17 Agalsidase Alfa 18 Rurioctocog Alpha Pegol 19 Idursulphatase 20 Alglucosidase Alfa 21 Laronidase 22 Olipudase Alfa 23 Tepotinib 24 Avelumab 25 Emicizumab 26 Belumosudil 27 Miglustat 28 Velmanase Alfa 29 Alirocumab 30 Evolocumab 31 Cystamine Bitartrate 32 CI-Inhibitor injection 33 Inclisiran | 12% | Nil |
| 30 | All Drugs and medicines including: Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VIBrentuximab VedotinOcrelizumab(iv) Pertuzumab Pertuzumab + trastuzumab(vi) Faricimab | 12% | 5% |
| 3001 | Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included | 12% | 5% |
| 3002 | Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products | 12% | 5% |
| 3003 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments | 12% | 5% |
| 3004 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale | 12% | 5% |
| 3005 | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | 12% | 5% |
| 3006 | Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] | 12% | 5% |
| 3304 | Talcum powder, Face powder | 18% | 5% |
| 3305 | Hair oil, shampoo | 18% | 5% |
| 3306 | Dental floss, toothpaste | 18% | 5% |
| 33061010 | Tooth powder | 12% | 5% |
| 3307 | Shaving cream, shaving lotion, aftershave lotion | 18% | 5% |
| 33074100 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) | 12% | 18% |
| 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 18% | 5% |
| 3406 | Candles, tapers and the like | 12% | 5% |
| 3406 | Handcrafted candles | 12% | 5% |
| 3503 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | 18% | 5% |
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | 18% | 5% |
| 3605 00 10 | All goods-safety matches | 12% | 5% |
| 3701 | Photographic plates and film for x-ray for medical use | 12% | 5% |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 12% | 5% |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 12% | 5% |
| 3808 | The following Bio-pesticides, namely -1 Bacillus thuringiensis var. israelensis2 Bacillus thuringiensis var. kurstaki3 Bacillus thuringiensis var. galleriae4 Bacillus sphaericus5 Trichoderma viride6 Trichoderma harzianum7 Pseudomonas fluoresens8 Beauveriabassiana9 NPV of Helicoverpaarmigera10 NPV of Spodopteralitura11 Neem based pesticides12 Cymbopogan | 12% | 5% |
| 3818 | Silicon wafers | 12% | 5% |
| 3822 | All diagnostic kits and reagents | 12% | 5% |
| 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12% | 18% |
| 3926 | Feeding bottles; Plastic beads | 12% | 5% |
| 4007 | Latex Rubber Thread | 12% | 5% |
| 4011 | Rear tractor tyres and rear tractor tyre tubes | 18% | 5% |
| 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] | 28% | 18% |
| 4011 70 00 | Tyre for tractors | 18% | 5% |
| 4013 90 49 | Tube for tractor tyres | 18% | 5% |
| 4014 | Nipples of feeding bottles | 12% | 5% |
| 4015 | Surgical rubber gloves or medical examination rubber gloves | 12% | 5% |
| 4016 | Erasers | 5% | Nil |
| 4016 | Rubber bands | 12% | 5% |
| 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 4112 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 12% | 5% |
| 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 12% | 5% |
| 4202 22,4202 29,4202 31 10,4202 31 90,4202 32,4202 39 | Handicraft– Handbags including pouches and purses; jewellery box | 12% | 5% |
| 4202 22 20 | Hand bags and shopping bags, of cotton | 12% | 5% |
| 4202 22 30 | Hand bags and shopping bags, of jute | 12% | 5% |
| 4203 | Gloves specially designed for use in sports | 12% | 5% |
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 12% | 5% |
| 44 or any Chapter |
The following goods, namely: —Cement Bonded Particle Board; Jute Particle Board; Rice Husk Board; Glass-fibre Reinforced Gypsum Board (GRG)Sisal-fibre Boards; Bagasse Board; and Cotton Stalk Particle Board Particle/fibre board manufactured from agricultural crop residues | 12% | 5% |
| 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like | 12% | 5% |
| 4405 | Wood wool; wood flour | 12% | 5% |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 12% | 5% |
| 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] | 12% | 5% |
| 4409 | Bamboo flooring | 12% | 5% |
| 4414 | Handicraft– Wooden frames for painting, photographs, mirrors etc | 12% | 5% |
| 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood | 12% | 5% |
| 4416,4421 99 90 | Handicraft– Carved wood products, art ware/ decorative articles of wood (including inlay work, casks, barrel, vats) | 12% | 5% |
| 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | 12% | 5% |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 12% | 5% |
| 4418 | Bamboo wood building joinery | 12% | 5% |
| 4419 | Tableware and Kitchenware of wood | 12% | 5% |
| 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 | 12% | 5% |
| 4420 | Handicraft- Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 12% | 5% |
| 4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] | 12% | 5% |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 12% | 5% |
| 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 12% | 5% |
| 4503 90 904504 90 | Handicraft– Art ware of cork [including articles of sholapith] | 12% | 5% |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 12% | 5% |
| 4701 | Mechanical wood pulp | 12% | 5% |
| 4702 | Chemical wood pulp, dissolving grades | 12% | 18% |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 12% | 5% |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 12% | 5% |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 12% | 5% |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 12% | 5% |
| 4802 | Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks | 12% | Nil |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks] | 12% | 18% |
| 4802 | Hand-made paper and paperboard | 12% | 5% |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12% | 18% |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 12% | 18% |
| 4806 20 00 | Greaseproof papers | 12% | 18% |
| 4806 40 10 | Glassine papers | 12% | 18% |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 12% | 18% |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 12% | 18% |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 12% | 18% |
| 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 12% | 5% |
| 4819 10, 4819 20 | Cartons, boxes and cases of,-Corrugated paper or paper boards; orNon-corrugated paper or paper board | 12% | 5% |
| 4820 | Exercise book, graph book, & laboratory note book and notebooks | 12% | Nil |
| 4823 | Paper pulp moulded trays | 12% | 5% |
| 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 12% | 5% |
| 48 | Paper Sacks/Bags and bio degradable bags | 18% | 5% |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 12% | Nil |
| 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale | 12% | 5% |
| 5402, 5403, 5404, 5405, 5406 | Synthetic or artificial filament yarns | 12% | 5% |
| 5402, 5404, 5406 | All goods | 18% | 5% |
| 5403, 5405, 5406 | All goods | 18% | 5% |
| 5501, 5502 | Synthetic or artificial filament tow | 18% | 5% |
| 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres | 18% | 5% |
| 5505 | Waste of manmade fibres | 18% | 5% |
| 5508 | Sewing thread of manmade staple fibres | 12% | 5% |
| 5509, 5510, 5511 | Yarn of manmade staple fibres | 12% | 5% |
| 5601 | Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods) | 12% | 5% |
| 5602 | Felt, whether or not impregnate, coated, covered or laminated | 12% | 5% |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 12% | 5% |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics | 12% | 5% |
| 5605 | Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal | 12% | 5% |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | 12% | 5% |
| 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics | 12% | 5% |
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] | 12% | 5% |
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 12% | 5% |
| 5702 | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs | 12% | 5% |
| 5703 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 12% | 5% |
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 12% | 5% |
| 5705 | Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom | 12% | 5% |
| 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 | 12% | 5% |
| 5803 | Gauze, other than narrow fabrics of heading 5806 | 12% | 5% |
| 5804 | Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 | 12% | 5% |
| 5805 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | 12% | 5% |
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 12% | 5% |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles | 12% | 5% |
| 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders | 12% | 5% |
| 5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like | 12% | 5% |
| 5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 | 12% | 5% |
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | 12% | 5% |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 12% | 5% |
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 12% | 5% |
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | 12% | 5% |
| 5905 | Textile wall coverings | 12% | 5% |
| 5906 | Rubberised textile fabrics, other than those of heading 5902 | 12% | 5% |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 12% | 5% |
| 5908 | Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated | 12% | 5% |
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 12% | 5% |
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material | 12% | 5% |
| 5911 | Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles | 12% | 5% |
| 6117, 6214 | Handmade/hand embroidered shawls | 12% | 5% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% |
| 63 [other than 6309] | Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] | 12% | 18% |
| 64 | Footwear of sale value not exceeding Rs.2500 per pair | 12% | 5% |
| 6501 | Textile caps | 12% | 5% |
| 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics | 12% | 5% |
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 12% | 5% |
| 6602 | Whips, riding-crops and the like | 12% | 5% |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 12% | 5% |
| 6701 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) | 12% | 5% |
| 68 | Sand lime bricks or Stone inlay work | 12% | 5% |
| 6802 | Handicraft Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 12% | 5% |
| 6802 | Handicraft -Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candlestand) | 12% | 5% |
| 68159990 | Handicraft -Stone art ware, stone inlay work | 12% | 5% |
| 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 12% | 5% |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 12% | 5% |
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 12% | 5% |
| 691200 10, 6912 00 20 | Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles | 12% | 5% |
| 6913 | Handicraft-Statues and other ornamental articles | 12% | 5% |
| 6913 90 00 | Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries) | 12% | 5% |
| 7009 92 00 | Handicraft-Ornamental framed mirrors | 12% | 5% |
| 7015 10 | Glasses for corrective spectacles and flint buttons | 12% | 5% |
| 7018 90 10 | Handicraft-Glass statues [other than those of crystal] | 12% | 5% |
| 7020 00 90 | Handicraft-Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% | 5% |
| 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 12% | 5% |
| 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes | 12% | 5% |
| 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% |
| 7317 | Animal shoe nails | 12% | 5% |
| 7319 | Sewing needles | 12% | 5% |
| 7321 or 8516 | Solar cookers | 12% | 5% |
| 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 12% | 5% |
| 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 12% | 5% |
| 7326 90 99 | Handicraft -Art ware of iron | 12% | 5% |
| 7418 | Table, kitchen or other household articles of copper; Utensils | 12% | 5% |
| 7419 80 30 | Brass Kerosene Pressure Stove | 12% | 5% |
| 7419 80 | Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% | 5% |
| 7615 | Table, kitchen or other household articles of aluminium; Utensils | 12% | 5% |
| 7616 99 90 | Handicraft -Aluminium art ware | 12% | 5% |
| 8214 | Pencil sharpeners | 12% | Nil |
| 8306 | Handicraft-Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 12% | 5% |
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:-(a) Bio-gas plant;(b) Solar power-based devices;(c) Solar power generator;(d) Wind mills, Wind Operated Electricity Generator (WOEG);(e) Waste to energy plants / devices;(f) Solar lantern / solar lamp;(g) Ocean waves/tidal waves energy devices/plants;(h) Photo voltaic cells, whether or not assembled in modules or made up into panels. | 12% | 5% |
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 12% | 5% |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 28% | 18% |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 28% | 18% |
| 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 12% | 5% |
| 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 18% | 5% |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 28% | 18% |
| 8413 | Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] | 28% | 18% |
| 8413 81 90 | Hydraulic Pumps for Tractors | 18% | 5% |
| 8414 20 20 | Other hand pumps | 12% | 5% |
| 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 28% | 18% |
| 8419 12 | Solar water heater and system | 12% | 5% |
| 8420 | Hand operated rubber roller | 12% | 5% |
| 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] | 28% | 18% |
| 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12% | 5% |
| 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 12% | 5% |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] | 12% | 5% |
| 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 12% | 5% |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof | 12% | 5% |
| 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines | 12% | 5% |
| 8479 | Composting Machines | 12% | 5% |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks | 28% | 18% |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines | 28% | 18% |
| 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc | 12% | 5% |
| 8528 | Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). | 28% | 18% |
| 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 12% | 5% |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 12% | 5% |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 28% | 18% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%] | 28% | 18% |
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ] | 28% | 40% |
| 8703 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. | 28% | 18% |
| 8703 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. | 28% | 18% |
| 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 28% | 18% |
| 8703 | Three wheeled vehicles | 28% | 18% |
| 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 28% | 18% |
| 870340, 870360 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm | 28% | 40% |
| 8703 50, 8703 70 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 28% | 18% |
| 870350, 870370 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm | 28% | 40% |
| 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%] | 28% | 18% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 28% | 18% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 28% | 18% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 28% | 18% |
| 8708 | Following parts of tractors namely: Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle | 18% | 5% |
| 8708 10 10 | Bumpers and parts thereof for tractors | 18% | 5% |
| 8708 30 00 | Brakes assembly and its parts thereof for tractors | 18% | 5% |
| 8708 40 00 | Gear boxes and parts thereof for tractors | 18% | 5% |
| 8708 50 00 | Transaxles and its parts thereof for tractors | 18% | 5% |
| 8708 70 00 | Road wheels and parts and accessories thereof for tractors | 18% | 5% |
| 8708 91 00 | Radiator assembly for tractors and parts thereof Cooling system for tractor engine and parts thereof | 18% | 5% |
| 8708 92 00 | Silencer assembly for tractors and parts thereof | 18% | 5% |
| 8708 93 00 | Clutch assembly and its parts thereof for tractors | 18% | 5% |
| 8708 94 00 | Steering wheels and its parts thereof for tractor | 18% | 5% |
| 8708 99 00 | Hydraulic and its parts thereof for tractors | 18% | 5% |
| 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 18% | 5% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 12% | 5% |
| 8711 | Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars | 28% | 18% |
| 8711 | Motor cycles of engine capacity exceeding 350 cc | 28% | 40% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorized | 12% | 5% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 12% | 5% |
| 8714 | Parts and accessories of vehicles of heading 8711 | 28% | 18% |
| 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 12% | 5% |
| 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 12% | 5% |
| 8802 | Aircraft for personal use. | 28% | 40% |
| 8806 | Unmanned aircrafts | 28%/ 18% | 5% |
| 8903 | Rowing boats and canoes | 28% | 18% |
| 8903 | Yacht and other vessels for pleasure or sports | 28% | 40% |
| 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips | 12% | 5% |
| 90 or any other Chapter | Patent Ductus Arteriousus / Atrial Septal Defect occlusion device | 12% | 5% |
| 9001 | Contact lenses; Spectacle lenses | 12% | 5% |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 12% | 5% |
| 9004 | Spectacles, corrective [including goggles for correcting vision] | 12% | 5% |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments | 12% | 5% |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 12% | 5% |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 12% | 5% |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light | 12% | 5% |
| 9025 | Thermometers for medical, surgical, dental or veterinary usage | 18% | 5% |
| 9027 | Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis. | 18% | 5% |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 28% | 40% |
| 9401 20 00 | Seats of a kind used for motor vehicles | 28% | 18% |
| 940150,9403 80 | Handicraft- Furniture of bamboo, rattan and cane | 12% | 5% |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 12% | 5% |
| 9404 | Coir products [except coir mattresses] | 12% | 5% |
| 9404 | Products wholly made of quilted textile material not exceeding Rs. 2500 per piece | 12% | 5% |
| 9404 | Products wholly made of quilted textile material exceeding Rs. 2500 per piece | 12% | 18% |
| 9404 | Cotton quilts of sale value exceeding Rs. 2500 per piece | 12% | 18% |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 12% | 5% |
| 940510 | Handicraft-Handcrafted lamps (including panchloga lamp) | 12% | 5% |
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 12% | 5% |
| 9503 | Handicraft- Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12% | 5% |
| 9504 | Handicraft-Ganjifa card | 12% | 5% |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 12% | 5% |
| 9506 | Sports goods other than articles and equipment for general physical exercise | 12% | 5% |
| 9507 | Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites | 12% | 5% |
| 9601 | Handicraft -Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 12% | 5% |
| 9602 | Handicraft -Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins, or of modelling pastes etc. (including articles of lac, shellac) | 12% | 5% |
| 96032100 | Tooth brushes including dental-plate brushes | 18% | 5% |
| 9607 | Slide fasteners and parts thereof | 12% | 5% |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks | 12% | Nil |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 28% | 40% |
| 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof | 12% | 5% |
| 9619 00 30, 9619 00 40, or 9619 00 90 | All goods- napkins and napkin liners for babies, clinical diapers | 12% | 5% |
| 9701 | Handicraft-Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc.) | 12% | 5% |
| 9702 | Original engravings, prints and lithographs | 12% | 5% |
| 9703 | Handicraft -Original sculptures and statuary, in any material | 12% | 5% |
| 9705 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [including numismatic coins] | 12% | 5% |
| 9706 | Antiques of an age exceeding one hundred years | 12% | 5% |
| 9804 | All dutiable articles intended for personal use | 28% | 18% |
| 9804 | All Drugs and medicines intended for personal use | 12% | 5% |
| Any Chapter | Goods specified in the List required in connection with :(1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or(2) Petroleum operations undertaken under specified contracts, or(3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or(4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. | 12% | 18% |
Change in value. No change in rate (5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | |
| 63 (other than 63053200, 63053300, 6309) | Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece | |
| 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece |
Change in value. No change in rate (18%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 64 | Footwear of sale value exceeding Rs.2500 per pair |
IGST 18% to Nil
| S.No | Chapter / Heading / Sub-heading / Tariff item | Description of goods |
| 1. | 49 | Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019. |
| 2. | 71 | Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme |
| 3. | Any chapter | Works of art and antiques |
| 4. | 88, 8536 | Flight Motion Simulator and its parts |
| 5. | 88, 8536 | Target Motion Simulator and its parts |
| 6. | Any chapter | Parts, sub-assemblies of HACFS |
| 7. | 84, 85 | Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system |
| 8. | 84, 85, 87, 90, 93 | Parts and sub-assemblies of IADWS |
| 9. | 88 | Military transport aircraft (C-130, C-295MW) |
| 10. | 89 | Deep Submergence Rescue Vessel |
| 11. | 89 | Unmanned Underwater vessels/platforms |
| 12. | 8807 | Ejection Seats for fighter aircrafts |
| 13. | 8506 | High performance batteries for drones and specialised equipment |
| 14. | 8525 | Communication devices including software defined radios with component and accessories |
| 15. | 9019, 9020 | Air diving, rebreather sets, diving systems, components and accessories |
| 16. | 89 | Sonobuoys for naval air assets |
| 17. | 93 | Ship launched missiles |
| 18. | 93 | Rockets with calibre more than 100mm |
| 19. | 88 | RPA (Remote Piloted Aircraft) for military use |
| 20. | Any chapter | Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun. |
* To be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cess
- New GST Rates For Services:
| S.No. | HSN Code | Description of Service | From | To |
| 1. | 9954 | (i) Composite supply of works contract services involving predominantly earth work (that is constituting more than 75 percent of the value of the works contract) provided to Government | 12% with ITC | 18% with ITC |
| (ii) Composite supply of works contract provided by a sub-contractor to the main contractor providing services at (i) above to Government | 12% with ITC | 18% with ITC | ||
| (iii) Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area | 12% with ITC | 18% with ITC | ||
| 2. | 9963 | Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent | 12% with ITC | 5% without ITC |
| 3. | 9964 | (i) Supply of Air transport of passengers in other than economy class | 12% with ITC | 18% with ITC |
| (ii) Supply of Passenger transport by any motor vehicle where fuel cost is included | 5% with ITC of input services (in the same line of business) | 5% with ITC of input services (in the same line of business) | ||
| 12% with ITC | 18% with ITC | |||
| 4. | 9965 | (i) Supply of Transport of goods by GTA | 5% without ITC (RCM/FCM) | 5% without ITC (RCM/FCM) |
| 12% with ITC | 18% with ITC | |||
| (ii) Supply of transport of goods in containers by rail by any person other than Indian Railways | 12% with ITC | 5% without ITC | ||
| 18% with ITC | ||||
| (iii) Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline | 5% without ITC | 5% without ITC | ||
| 12% with ITC | 18% with ITC | |||
| (iv) Supply of Multimodal transport of goods within India | 12% with ITC | 5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation). | ||
| 18% with ITC | ||||
| 5. | 9966 | (i) Supply of Renting of any motor vehicle (with operator) designed to carry passengers where the cost of fuel is included in consideration | 5% with ITC of input services (in the same line of business) | 5% with ITC of input services (in the same line of business) |
| 12% with ITC | 18% with ITC | |||
| (ii) Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration | 12% with ITC | 5% with ITC of input services (in the same line of business) | ||
| 18% with ITC | ||||
| 6. | 9968 | (i) Local delivery services (This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 996813 – under the Group Postal and Courier Services) | 18% with ITC | 18% with ITC (no change) |
| (ii) Supply of local delivery services through Electronic Commerce Operator (ECO) | Not currently notified under section 9(5) of the CGST Act | Local delivery services to be notified under section 9(5) of the CGST Act in cases where the person supplying such services through electronic commerce operator is not liable for registration under GSTThe applicable rate on such services to be 18%.Local delivery services provided by and through ECO to be excluded from the scope of GTA services. | ||
| 7. | 9971 | Supply of Service of third-party insurance of “goods carriage” | 12% with ITC | 5% with ITC |
| 8. | 9973 | Leasing or rental services, without operator, of goods which will attract (28%) 40% GST | 28% With ITC | 40% with ITC |
| 9. | 9983 | Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both; | 12% with ITC | 18% with ITC |
| 10, | 9986 | Support services to exploration, mining or drilling of petroleum crude or natural gas or both. | 12% with ITC | 18% with ITC |
| 11. | 9988 | (i) Supply of services by way of job work in relation to umbrella | 12% with ITC | 5% with ITC |
| (ii) Supply of job work services or any treatment or process in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @12% 5% | 12% with ITC | 5% with ITC | ||
| (iii) Supply of job work in relation to bricks which attract GST at the rate of 5% | 12% with ITC | 5% with ITC | ||
| (iv) Supply of job-work services in relation goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (pharmaceutical products) | 12% with ITC | 5% with ITC | ||
| (v) Supply of job-work services in relation to Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 | 12% with ITC | 5% with ITC | ||
| (vi) Supply of job-work not elsewhere covered (residual entry) | 12% with ITC | 18% with ITC | ||
| 12. | 9994 | (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant; | 12% with ITC | 5% with ITC |
| (ii) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. | 12% with ITC | 5% with ITC | ||
| 13. | 9996 | (i) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 12% with ITC | 5% with ITC |
| (ii) Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL. | 28% With ITC | 40% with ITC | ||
| (iii) Services by a race club for licensing of bookmakers in such club. | 28% With ITC | 40% with ITC | ||
| 14. | 9997 | Beauty and physical well-being services falling under group 99972 [This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 9997] | 18% with ITC | 5% without ITC |
| 15. | Any chapter | Specified Actionable Claims (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods (Corresponding changes in the lottery valuation rules are also being carried out) | 28% With ITC | 40% with ITC |
Services Proposed to be exempted
| S.No. | HSN Code | Description of Service | From | To |
| 1 | 9971 | (i) All individual health insurance, along with reinsurance thereof | 18% with ITC | Exemption |
| (ii) All individual life insurance, along with reinsurance thereof | 18% with ITC | Exemption |
Service Rate From 28% to 40%
| S.No. | Entry | From | To |
| 1 | Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL. | 28% With ITC | 40% with ITC |
| 2 | Services by a race club for licensing of bookmakers in such club. | 28% With ITC | 40% with ITC |
| 3 | Leasing or rental services, without operator, of goods which will attract (28%) 40% GST | 28% With ITC | 40% with ITC |
| 4 | Specified Actionable Claims (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods (Corresponding changes in the lottery valuation rules are also being carried out) | 28% With ITC | 40% with ITC |
Services Proposed to be exempted: LIFE AND HEALTH INSURANCE
| S.No. | Entry | From | To |
| 1 | All individual health insurance, along with reinsurance thereof | 18% with ITC | Exemption |
| 2 | All individual life insurance, along with reinsurance thereof | 18% with ITC | Exemption |
Disclaimer:
This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.
(The author is a well known Chartered Accountant practicing at Ahmedabad on Direct & Indirect Tax)
