| 1 | 0101 21 00, 0101 29 | Live horses |
| 2 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods, other than fresh or chilled, pre-packaged and labelled |
| 3 | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods, other than fresh or chilled, pre-packaged and labelled |
| 4 | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk |
| 5 | 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk |
| 6 | 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |
| 7 | 0405 | Butter and other fats and oils derived from milk, including ghee; dairy spreads |
| 8 | 0406 | Cheese, other than chena or paneer |
| 9 | 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. |
| 10 | 0409 | Natural honey, pre-packaged and labelled |
| 11 | 0410 | Insects and other edible products of animal origin, not elsewhere specified or included |
| 12 | 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. |
| 13 | 0504 | All goods, other than fresh or chilled, pre-packaged and labelled |
| 14 | 0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers |
| 15 | 0507 (Except 050790) | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. |
| 16 | 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. |
| 17 | 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. |
| 18 | 0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. |
| 19 | 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower |
| 20 | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split |
| 21 | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre- packaged and labelled |
| 22 | 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled |
| 23 | 0802 | Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled |
| 24 | 0802, 0813 | Chestnuts (singhada), dried whether or not shelled or peeled |
| 25 | 08 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled |
| 26 | 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried |
| 27 | 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 |
| 28 | 0806 | Grapes, dried, and raisins |
| 29 | 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter |
| 30 | 0812 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption |
| 31 | 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] |
| 32 | 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions |
| 33 | 0901 | Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] |
| 34 | 0902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] |
| 35 | 0903 | Maté |
| 36 | 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta |
| 37 | 0905 | Vanilla |
| 38 | 0906 | Cinnamon and cinnamon-tree flowers |
| 39 | 0907 | Cloves (whole fruit, cloves and stems) |
| 40 | 0908 | Nutmeg, mace and cardamoms |
| 41 | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] |
| 42 | 0910 [other than 0910 11 10, | 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices |
| 43 | 1001 | Wheat and meslin, pre-packaged and labelled |
| 44 | 1002 | Rye, pre-packaged and labelled |
| 45 | 1003 | Barley, pre-packaged and labelled |
| 46 | 1004 | Oats, pre-packaged and labelled |
| 47 | 1005 | Maize (corn), pre-packaged and labelled |
| 48 | 1006 | Rice, pre-packaged and labelled |
| 49 | 1007 | Grain sorghum, pre-packaged and labelled |
| 50 | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled |
| 51 | 1101 | Wheat or meslin flour, pre-packaged and labelled |
| 52 | 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled |
| 53 | 1103 | Cereal groats, meal and pellets, including suji and dalia, pre- packaged and labelled |
| 54 | 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) |
| 55 | 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled |
| 56 | 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre- packaged and labelled |
| 57 | 1107 | Malt, whether or not roasted |
| 58 | 1108 | Starches; inulin |
| 59 | 1109 00 00 | Wheat gluten, whether or not dried |
| 60 | 12 | All goods other than of seed quality |
| 61 | 1201 | Soya beans, whether or not broken other than of seed quality. |
| 62 | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. |
| 63 | 1203 | Copra |
| 64 | 1204 | Linseed, whether or not broken other than of seed quality. |
| 65 | 1205 | Rape or colza seeds, whether or not broken other than of seed quality. |
| 66 | 1206 | Sunflower seeds, whether or not broken other than of seed quality |
| 67 | 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality |
| 68 | 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard |
| 69 | 1209 | Tamarind seeds meant for any use other than sowing |
| 70 | 1210 20 00 | Hop cones, ground, powdered or in the form of pellets; lupulin |
| 71 | 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered |
| 72 | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included |
| 73 | 1301 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng |
| 74 | 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 including tamarind kernel powder |
| 75 | 1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) |
| 76 | 1404 [other than 1404 90 40, | 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked] |
| 77 | 1404 or 3305 | Mehendi paste in cones |
| 78 | 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 |
| 79 | 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 |
| 80 | 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared |
| 81 | 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified |
| 82 | 1505 | Wool grease and fatty substances derived therefrom (including lanolin) |
| 83 | 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |
| 84 | 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
| 85 | 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified |
| 86 | 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified |
| 87 | 1510 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 |
| 88 | 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified. |
| 89 | 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified |
| 90 | 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified |
| 91 | 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified |
| 92 | 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified |
| 93 | 1516 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared |
| 94 | 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 |
| 95 | 1517 | Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
| 96 | 1518 | Animal, vegetable or microbial fats and oils their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included |
| 97 | 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes |
| 98 | 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured |
| 99 | 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes |
| 100 | 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products |
| 101 | 1602 | Other prepared or preserved meat, meat offal, blood or insects |
| 102 | 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates |
| 103 | 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs |
| 104 | 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved |
| 105 | 1701 | Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] |
| 106 | 1701 or1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre- packaged and labelled |
| 107 | 1702 or 1704 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa |
| 108 | 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel |
| 109 | 1703 | Molasses |
| 110 | 1704 | Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary |
| 111 | 1801 | Cocoa beans whole or broken, raw or roasted |
| 112 | 1802 | Cocoa shells, husks, skins and other cocoa waste |
| 113 | 1803 | Cocoa paste whether or not de-fatted |
| 114 | 1804 | Cocoa butter, fat and oil |
| 115 | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 116 | 1806 | Chocolates and other food preparations containing cocoa |
| 117 | 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker’s wares |
| 118 | 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre- packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included |
| 119 | 1902 | Seviyan (vermicelli); 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 |
| 120 | 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) |
| 121 | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled |
| 122 | 1904 | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK) |
| 123 | 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted |
| 124 | 1905 40 00 | Rusks, toasted bread and similar toasted products |
| 125 | 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid |
| 126 | 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid |
| 127 | 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid |
| 128 | 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 |
| 129 | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 |
| 130 | 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) |
| 131 | 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 |
| 132 | 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 |
| 133 | 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 |
| 134 | 2009 89 90 | Tender coconut water, pre-packaged and labelled |
| 135 | 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 |
| 136 | 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 |
| 137 | 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
| 138 | 2102 | Yeasts (active and inactive); other single cell micro- organisms, dead (but not including vaccines of heading 3002); prepared baking powders |
| 139 | 2103 | All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings |
| 140 | 2104 | Soups and broths and preparations therefor; homogenised composite food preparations |
| 141 | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa |
| 142 | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats |
| 143 | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre- packaged and labelled |
| 144 | 2106 90 91 | Diabetic foods |
| 145 | 2106 | (other than 21069020) Food preparations not elsewhere specified or included [other than pan masala] |
| 146 | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured |
| 147 | 2201 90 10 | Ice and snow |
| 148 | 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages |
| 149 | 2202 99 10 | Soya milk drinks, whether or not sweetened or flavoured |
| 150 | 2202 99 20 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] |
| 151 | 2202 99 30 | Beverages containing milk |
| 152 | 2207 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) |
| 153 | 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves |
| 154 | 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] |
| 155 | 2302 | Rice bran (other than de-oiled rice bran) |
| 156 | 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
| 157 | 2304 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil |
| 158 | 2305 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil |
| 159 | 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran |
| 160 | 2307 | Wine lees; argol |
| 161 | 2309 | Fish soluble paste |
| 162 | 2401 | Tobacco leave |
| 163 | 2502 | Unroasted iron pyrites |
| 164 | 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur |
| 165 | 2504 | Natural graphite |
| 166 | 2505 | Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 |
| 167 | 2506 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |
| 168 | 2507 | Kaolin and other kaolinic clays, whether or not calcined |
| 169 | 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths |
| 170 | 2509 | Chalk |
| 171 | 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1120 | P a g e |
| 172 | 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 |
| 173 | 2512 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less |
| 174 | 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated |
| 175 | 2514 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |
| 176 | 2515 [Except 2515 12 20, | 2515 12 90] or 6802 Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use |
| 177 | 2515 11 00 | Marble and travertine, crude or roughly trimmed |
| 178 | 2515 12 10 | Marble and travertine blocks |
| 179 | 2516 [Except 2516 11 00, | 25161200] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |
| 180 | 2516 11 00 | Granite crude or roughly trimmed |
| 181 | 2516 | Granite blocks |
| 182 | 2517 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat- treated |
| 183 | 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |
| 184 | 2519 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1121 | P a g e |
| 185 | 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders |
| 186 | 2521 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. |
| 187 | 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 |
| 188 | 2524 | Asbestos |
| 189 | 2525 | Mica, including splitting; mica waste. |
| 190 | 2526 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. |
| 191 | 2528 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) |
| 192 | 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar |
| 193 | 2530 | Mineral substances not elsewhere specified or included |
| 194 | 2611 | Tungsten ores and concentrates |
| 195 | 2612 | Uranium or thorium ores and concentrates |
| 196 | 2613 | Molybdenum ores and concentrates |
| 197 | 2614 | Titanium ores and concentrates |
| 198 | 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates |
| 199 | 2616 | Precious metal ores and concentrates |
| 200 | 2617 | Other ores and concentrates |
| 201 | 2618 | Granulated slag (slag sand) from the manufacture of iron or steel |
| 202 | 2619 | Linz-Donawitz (LD) Slag |
| 203 | 2621 | Fly Ash |
| 204 | 27 | Bio-gas |
| 205 | 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
| 206 | 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
| 207 | 2710 | (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1122 | P a g e |
| 208 | 2711 12 00, 2711 13 00, | 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited |
| 209 | 2711 12 00 2711 13 00, | 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers |
| 210 | 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel |
| 211 | 28 | Anaesthetics, Potassium Iodate, Iodine, Steam |
| 212 | 2804 40 10 | Medical grade oxygen |
| 213 | 2805 11 | Nuclear grade sodium |
| 214 | 2807 | Sulphuric Acid |
| 215 | 2808 | Nitric acid |
| 216 | 2809 | Fertilizer grade phosphoric acid |
| 217 | 2814 | Ammonia |
| 218 | 2845 | Heavy water and other nuclear fuels |
| 219 | 2847 | Medicinal grade hydrogen peroxide |
| 220 | 2853 | Compressed air |
| 221 | 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 |
| 222 | 29 or 3808 93 | Gibberellic acid |
| 223 | 2906 11 10 | Natural Menthol |
| 224 | 2906 11 10, 30, 3301 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil |
| 225 | 30 | Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts |
| 226 | 30 or any Chapter | All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] |
| 227 | 30 | Diagnostic kits for detection of all types of hepatitis |
| 228 | 30 | Medicaments (including veterinary medicaments) used in bio- chemic systems GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1123 | P a g e |
| 229 | 30 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia |
| 230 | 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 |
| 231 | 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; cell cultures whether or not modified |
| 232 | 3002, 3006 | Animal or Human Blood Vaccines |
| 233 | 3003 | Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio- chemic systems medicaments |
| 234 | 3004 | Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale |
| 235 | 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 GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1124 | P a g e for retail sale for medical, surgical, dental or veterinary purposes |
| 236 | 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); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes |
| 237 | 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled |
| 238 | 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers |
| 239 | 3103 | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers |
| 240 | 3104 | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers |
| 241 | 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers |
| 242 | 32 | Wattle extract, quebracho extract, chestnut extract |
| 243 | 3202 | Enzymatic preparations for pre-tanning |
| 244 | 3304 | Talcum powder, Face powder |
| 245 | 3305 | Hair oil, shampoo |
| 246 | 3306 | Toothpaste |
| 247 | 3306 10 10 | Tooth powder |
| 248 | 3306 20 00 | Yarn used to clean between the teeth (Dental floss) |
| 249 | 3307 | Shaving cream, shaving lotion, aftershave lotion |
| 250 | 3307 41 00 | Agarbatti, lobhan, dhoop batti, dhoop, sambraani |
| 251 | 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes |
| 252 | 3402 | Sulphonated castor oil, fish oil or sperm oil |
| 253 | 3406 | Candles, tapers and the like |
| 254 | 3503 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1125 | P a g e glues of animal origin, excluding casein glues of heading 3501 |
| 255 | 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches |
| 256 | 3605 00 10 | All goods |
| 257 | 3701 | Photographic plates and film for x-ray for medical use |
| 258 | 3705 | Photographic plates and films, exposed and developed, other than cinematographic film |
| 259 | 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films |
| 260 | 3808 | The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan |
| 261 | 3816 | Dolomite ramming mix |
| 262 | 3818 | Silicon wafers |
| 263 | 3822 | All diagnostic kits or reagents including certified reference materials |
| 264 | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel |
| 265 | 3926 | Feeding bottles, Plastic beads |
| 266 | 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip |
| 267 | 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) |
| 268 | 4007 | Latex Rubber Thread |
| 269 | 4011 | Rear Tractor tyres and rear tractor tyre tubes |
| 270 | 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft |
| 271 | 4011 70 00 | Tyre for tractors |
| 272 | 4011, 4013 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws |
| 273 | 4013 90 49 | Tube for tractor tyres GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1126 | P a g e |
| 274 | 4014 | Nipples of feeding bottles |
| 275 | 4015 | Surgical rubber gloves or medical examination rubber gloves |
| 276 | 4016 | Rubber bands |
| 277 | 4017 | Waste or scrap of hard rubber |
| 278 | 4101 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split |
| 279 | 4102 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split |
| 280 | 4103 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split |
| 281 | 4104 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared |
| 282 | 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared |
| 283 | 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared |
| 284 | 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 |
| 285 | 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 |
| 286 | 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 |
| 287 | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
| 288 | 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 GST Rates Integrated Tax Rate © AUBSP 2025 GST Law Book New Edition Back to Index 1127 | P a g e manufacture of leather articles; leather dust, powder and flour |
| 289 | 4202 22 20 | Hand bags and shopping bags, of cotton |
| 290 | 4202 22 30 | Hand bags and shopping bags, of jute |
| 291 | 4203 | Gloves specially designed for use in sports |
| 292 | 44 or any Chapter | The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues |
| 293 | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] |
| 294 | 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms |
| 295 | 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 |
| 296 | 4405 | Wood wool; wood flour |
| 297 | 4406 | Railway or tramway sleepers (cross-ties) of wood |
| 298 | 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] |
| 299 | 4409 | Bamboo flooring |
| 300 | 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 |
| 301 | 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves |
| 302 | 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
| 303 | 4418 | Bamboo wood building joinery |
| 304 | 4419 | Tableware and Kitchenware of wood |
| 305 | 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 |
| 306 | 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] |
| 307 | 4501 | Natural cork, raw or simply prepared |
| 308 | 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) |
| 309 | 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
| 310 | 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork |
| 311 | 4601, 4602 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork |
| 312 | 4701 | Mechanical wood pulp |
| 313 | 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades |
| 314 | 4704 | Chemical wood pulp, sulphite, other than dissolving grades |
| 315 | 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes |
| 316 | 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material |
| 317 | 4707 | Recovered waste or scrap of paper or paperboard |
| 318 | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets |
| 319 | 39, 48 | Paper Sacks/Bags and bio-degradable bags |
| 320 | 4801 | Newsprint, in rolls or sheets |
| 321 | 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
| 322 | 4819 10, 4819 20 | Cartons, boxes and cases of, – (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board |
| 323 | 4823 | Paper pulp moulded trays; Kites, Paper mache articles |
| 324 | 4901 | Brochures, leaflets and similar printed matter, whether or not in single sheets |
| 325 | 5004 to 5006 | Silk yarn |
| 326 | 5007 | Woven fabrics of silk or of silk waste |
| 327 | 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool |
| 328 | 5105 | Wool and fine or coarse animal hair, carded or combed |
| 329 | 5106 to 5110 | Yarn of wool or of animal hair |
| 330 | 5111 to 5113 | Woven fabrics of wool or of animal hair |
| 331 | 5201 to 5203 | Cotton and Cotton waste |
| 332 | 5204 | Cotton sewing thread, whether or not put up for retail sale |
| 333 | 5205 to 5207 | Cotton yarn [other than khadi yarn] |
| 334 | 5208 to 5212 | Woven fabrics of cotton |
| 335 | 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) |
| 336 | 5302 | True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) |
| 337 | 5303 | All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) |
| 338 | 5305 to 5308 | All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled |
| 339 | 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn |
| 340 | 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale |
| 341 | 5402, 5403, 5404, 5405, | 5406 All goods including synthetic or artificial filament yarns |
| 342 | 5407, 5408 | Woven fabrics of manmade textile materials |
| 343 | 5501, 5502 | Synthetic or artificial filament tow |
| 344 | 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres |
| 345 | 5505 | Waste of manmade fibres |
| 346 | 5508 | Sewing thread of manmade staple fibres, whether or not put up for retail sale |
| 347 | 5509, 5510, 5511 | Yarn of manmade staple fibres |
| 348 | 5512 to 5516 | Woven fabrics of manmade staple fibres |
| 349 | 5601 | Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods |
| 350 | 5602 | Felt, whether or not impregnated, coated, covered or laminated |
| 351 | 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated |
| 352 | 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 |
| 353 | 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, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance |
| 354 | 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 |
| 355 | 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 including jute twine, coir cordage or ropes |
| 356 | 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials |
| 357 | 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir |
| 358 | 5701 | Carpets and other textile floor coverings, knotted, whether or not made up |
| 359 | 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 |
| 360 | 5703 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up |
| 361 | 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up |
| 362 | 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 |
| 363 | 5702, 5703, 5705 | Coir mats, matting, floor covering and handloom durries |
| 364 | 5801 | All goods |
| 365 | 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 |
| 366 | 5803 | Gauze, other than narrow fabrics of heading 5806 |
| 367 | 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 |
| 368 | 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 |
| 369 | 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) |
| 370 | 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered |
| 371 | 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall |
| 372 | 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 |
| 373 | 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai |
| 374 | 5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like |
| 375 | 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 |
| 376 | 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 |
| 377 | 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon |
| 378 | 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 |
| 379 | 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 |
| 380 | 5905 | Textile wall coverings |
| 381 | 5906 | Rubberised textile fabrics, other than those of heading 5902 |
| 382 | 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like |
| 383 | 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 |
| 384 | 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials |
| 385 | 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 |
| 386 | 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 |
| 387 | 60 | Knitted or crocheted fabrics [All goods] |
| 388 | 61 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece |
| 389 | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece |
| 390 | 63 [other than 6305 32 | 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece |
| 391 | 6309 or 6310 | Worn clothing and other worn articles; rags |
| 392 | 64 | Footwear of sale value not exceeding Rs.2500 per pair |
| 393 | 6501 | Textile caps |
| 394 | 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics |
| 395 | 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) |
| 396 | 6602 | Whips, riding-crops and the like |
| 397 | 6602 00 00 | Walking-sticks including seat sticks |
| 398 | 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 |
| 399 | 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) |
| 400 | 68 | Sand lime bricks or Stone inlay work |
| 401 | 6802 | 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 |
| 402 | 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic |
| 403 | 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china |
| 404 | 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china |
| 405 | 6913 | Statues and other ornamental articles |
| 406 | 7001 | Cullet or other waste or scrap of glass |
| 407 | 7015 10 | Glasses for corrective spectacles and flint buttons |
| 408 | 7018 | Glass beads |
| 409 | 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns |
| 410 | 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes |
| 411 | 7310, 7323, 7612, or | 7615 Milk cans made of Iron, Steel, or Aluminium |
| 412 | 7317 | Animal shoe nails |
| 413 | 7319 | Sewing needles |
| 414 | 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel |
| 415 | 7321 or 8516 | Solar cookers |
| 416 | 7323 | Table, kitchen or other household articles of iron & steel; Utensils |
| 417 | 7418 | Table, kitchen or other household articles of copper; Utensils |
| 418 | 7419 80 30 | Brass Kerosene Pressure Stove |
| 419 | 7615 | Table, kitchen or other household articles of aluminium; Utensils |
| 420 | 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware |
| 421 | 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors |
| 422 | 8407 10 00, 8411 | Aircraft engines |
| 423 | 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP |
| 424 | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor |
| 425 | 8413, 8413 91 | Hand pumps and parts thereof |
| 426 | 8413 81 90 | Hydraulic Pumps for tractors |
| 427 | 8414 20 20 | Other hand pumps |
| 428 | 8419 12 | Solar water heater and system |
| 429 | 8420 | Hand operated rubber roller |
| 430 | 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers |
| 431 | 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers |
| 432 | 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers; Parts [8432 90] |
| 433 | 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof |
| 434 | 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 |
| 435 | 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 |
| 436 | 8479 | Composting Machines |
| 437 | 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. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service |
| 438 | 8504 | Charger or charging station for Electrically operated vehicles |
| 439 | 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. |
| 440 | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology |
| 441 | 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. |
| 442 | 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) |
| 443 | 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle |
| 444 | 8708 10 10 | Bumpers and parts thereof for tractors |
| 445 | 8708 30 00 | Brakes assembly and its parts thereof for tractors |
| 446 | 8708 40 00 | Gear boxes and parts thereof for tractors |
| 447 | 8708 50 00 | Transaxles and its parts thereof for tractors |
| 448 | 8708 70 00 | Road wheels and parts and accessories thereof for tractors |
| 449 | 8708 91 00 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof |
| 450 | 8708 92 00 | Silencer assembly for tractors and parts thereof |
| 451 | 8708 93 00 | Clutch assembly and its parts thereof for tractors |
| 452 | 8708 94 00 | Steering wheels and its parts thereof for tractor |
| 453 | 8708 99 00 | Hydraulic and its parts thereof for tractors |
| 454 | 8708 99 00 | Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. |
| 455 | 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
| 456 | 8712 | Bicycles and other cycles (including delivery tricycles), not motorised |
| 457 | 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled |
| 458 | 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 |
| 459 | 8714 20 | Parts and accessories of carriage for disabled persons |
| 460 | 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes |
| 461 | 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles |
| 462 | 88 or Any other Chapter Scientific and technical instruments, apparatus, | equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads |
| 463 | 8802 | Other aircraft (for example, helicopters, aeroplanes), other than for personal use |
| 464 | 8806 | Unmanned aircraft |
| 465 | 8807 | Parts of goods of heading 8802 or 8806 |
| 466 | 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods |
| 467 | 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products |
| 468 | 8904 | Tugs and pusher craft |
| 469 | 8905 | Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms |
| 470 | 8906 | Other vessels, including warships and lifeboats other than rowing boats |
| 471 | 8907 | Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) |
| 472 | Any chapter | Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 |
| 473 | 90 | Coronary stents and coronary stent systems for use with cardiac catheters |
| 474 | 90 or any other Chapter | Artificial kidney |
| 475 | 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips |
| 476 | 90 or any other Chapter | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device |
| 477 | 90 or any other Chapter | Parts of the following goods, namely: – (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs |
| 478 | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule |
| 479 | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney |
| 480 | 9001 | Contact lenses; Spectacle lenses |
| 481 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof |
| 482 | 9004 | Spectacles, corrective (including goggles for correcting vision) |
| 483 | 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight- testing instruments |
| 484 | 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
| 485 | 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
| 486 | 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] |
| 487 | 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 like |
| 488 | 9025 | Thermometers for medical, surgical, dental or veterinary usage |
| 489 | 9027 | Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis |
| 490 | 9403 | Furniture wholly made of bamboo, cane or rattan |
| 491 | 9404 | Coir products (except coir mattresses) |
| 492 | 9404 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece |
| 493 | 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece |
| 494 | 9401 10 00 | Aircraft seats |
| 495 | 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof |
| 496 | 9503 | Toy balloons made of natural rubber latex |
| 497 | 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] |
| 498 | 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) |
| 499 | 9506 | Sports goods other than articles and equipment for general physical exercise |
| 500 | 9507 | Fishing hooks |
| 501 | 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 |
| 502 | 9601 | Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) |
| 503 | 9603 [other than 9603 | 10 00] Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) |
| 504 | 9603 21 00 | Tooth brushes including dental-plate brushes |
| 505 | 9607 | Slide fasteners and parts thereof |
| 506 | 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 |
| 507 | 9619 00 30, 9619 00 40, | or 9619 00 90 All goods |
| 508 | 9701 | 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 |
| 509 | 9702 | Original engravings, prints and lithographs |
| 510 | 9703 | Original sculptures and statuary, in any material |
| 511 | 9704 | Postage or revenue stamps, stamp-postmarks, first- day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 |
| 512 | 9705 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins |
| 513 | 9706 | Antiques of an age exceeding one hundred years |
| 514 | 9804 | All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] |
| 515 | Any chapter | Rosaries, prayer beads or Hawan samagri |
| 516 | Any chapter | Biomass briquettes or solid bio fuel pellets |
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