S.No.

Chapter or
Heading or
sub-heading
or tariff item

Description of goods

Standard
rate

Integrated Goods and Services Tax

Condition
No.

(1)

(2)

(3)

(4)

(5)

(6)

1.

1

Animals and birds imported by zoo

Nil

-

-

2.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

3.

1

Grandparent poultry stock and donkey stallions

25%

-

-

^100omit[4.

0302 or

0303

Atlantic salmon

10%

-

-]

^70omit[5.

0303

Tuna bait

Nil

-

-]

^old[6.

0306 16 or

0306 17

Live SPFL. vannamei broodstock

10%

-

-]

^70omit[7.

040210 or 04022100

Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.

15%

-

1]

^70omit[8.

0405

Butter, ghee and butter oil

30%

-

-]

^70omit[9.

0406 90 00

All goods

30%

-

-]

^70omit[10.

5

Pancreas

5%

-

-]

^70omit[11.

0508 00

Conch shell

5%

-

-]

^104omit[12.

0508 00 10

All goods

Nil

-

-]

^104omit[13.

0511 91

Artemia cyst, including wet artemia Cyst

5%

-

-]

^104omit[14.

0511 99 11

Artemia

5%

-

-]

^{59 omit}[³⁷[14A

Artemia originating in the United States of America

15%

-

Bovine Semen

5%

-

^old[15.

05 or any other Chapter

The following goods, namely:-

(1) Frozen semen;

(2) Frozen semen equipment, namely:-

(a) flasks, refrigerators, vessels, jars or dewars, and their accessories;

(b) Plastic insemination sheath and insemination guns; and

(c) Weaton ampoules and straws for freezing semen

5%

-

-]

16.

0511 99 99

Human Embryo

¹²⁰[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023.]

Nil

-

2

17.

06, 07, 08, 09 or 12

Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses.

5%

-

3

^70omit[18.

0601 or

0602

All goods

5%

-

-]

19.

0703 10

All goods

Nil

-

-

20.

0713

Nil

-

-

^old[0713 10 00]

Peas (Pisum sativum)

¹²⁴[20B.

0713 60 00

Tur Whole

Nil

-

--]

21.

0713 40 00,

0713 60 00

¹²⁵[Tur (other than Tur Whole)] ^old[Tur]

10%

-

-

²⁶[21A.

^old[0713 20 00]

Kabuli Chana

⁸⁴[10%] ]
^old[ 40%]

^old[⁸⁴[10%]]
^old[30%]

0713 40 00

Lentils (Mosur)

10%

-

-] ^[helldod

⁹⁵[20%]

^old[⁹³[10%]]

^old[30%]

^104omit[22.

0801 31 00

Cashew nuts in shell

¹⁹[2.5%] ^old[5%]

-

-]

^{60 omit}[23.

0801 32 10

All goods

Rs.60 per kg or 45%, whichever is higher.

-

-]

^{60 omit}[24.

0801 32 20,

0801 32 90

All goods

Rs.75 per kg or 45%, whichever is higher.

-

-]

^33omit[25.

0802 12 00

All goods

Rs. 65/- per kg.

-

-]

^100omit[26.

0802 21 00,

0802 22 00

All goods

10%

-

-]

0802 52 00

^100omit[98[28.

All goods

30%

-

-]]

^old[⁷¹[28.

^old[28

0802 90 00

0802 61 00,

0802 62 00,

0802 70 00

or

08029000

All goods

All goods (excluding areca nuts also known as betel nuts)

30%

30%

-

-

-]]

-]

^104omit[29.

0804 10 20,

0804 10 30

All goods

20%

-

-]

^104omit[30.

0805 10 00,

0805 50 00,

0806 10 00,

0808 30 00 or 0808 40 00

All goods

30%

-

-]

^100omit[31.

0806 20

All goods

100%

-

-]

32.

0806 20 10

Dark seedless raisin

30%

-

-

^100omit[33.

0810 60 00 or 0810 90

All goods, other than black, white or red currants and gooseberries.

15%

-

-]

^104omit[34.

0904 11 10

Long pepper (Piper longum)

30%

-

-]

^104omit[35.

0907

All goods

35%

-

-]

^70omit[36.

1001

All goods other than meslin or wheat

50%

-

-]

^104omit[37.

1001 19 00 or 1001 99 10

Wheat

⁵⁴[40%]

^old[³⁴[30%]]

^old[⁸[20%]]

^old[10%]

-

-]

^70omit[38.

1001

Meslin

Nil

-

-]

^104omit[39.

1005 10 00,

1007 or

1008 21,

1008 29

All goods

50%

-

-]

^70omit[40.

⁶⁸[1005 90]

^old[1005 90 00]

Goods upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year.

Nil

-

1]

^104omit[41.

⁶⁸[1005 90]

^old[1005 90 00]

All goods other than those specified against S. No. 40

50%

-

-]

^104omit[42.

1104 22 00

De-hulled oat grain

15%

-

-]

^104omit[43.

1107 10 00,

1108 12 00

All goods

30%

-

-]

  ^86omit[44.

1206 00 90

All goods for the purpose of extraction and refining of oil

10%

-

9]

^104omit[45.

1207 91 00

All goods

20%

-

-]

46.

1209

All goods (other than those falling under sub-headings 1209 91 and 1209 99)

15%

-

-

^70omit[47.

1209 10 00

Sugar beet seeds

5%

-

-]

^104omit[48.

1209 91 or

1209 99

All goods

5%

-

-]

49.

⁹⁸[1211 30 00,
1211 40 00,
1211 50,
1211 60 00 or
1211 90]

^old[1211 30 00,

1211 40 00,

1211 50 or

1211 90]

All goods, fresh or dried, other than liquorice roots

15%

-

-

^100omit[50.

1301 90

Seed lac

5%

-

-]

^104omit[51.

1301 90 13

Asafoetida

⁹⁹[5%] ^old[20%]

-

-]

^100omit[52.

1301 90 22

All goods

20%

-

-]

53.

1301 90 49

Oleopine resin

5%

-

-

54.

1302 14,

1302 19 or

1302 20 00

All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)

15%

-

-

¹²⁰[54A.

^old[55.

1401 10 00

Bamboo for use in the manufacture of Agarbatti

10%

-

⁷¹[9]

^old[-]]

^70omit[56.

15

Edible oils falling under headings 1508, 1512, 1513, 1514,1515 or sub-heading 1511 10

85%

-

-]

^old[⁸⁴[15%] ]
^old[⁸³[27.5%]]
^old[44%]

^old[57.

15

I. The following goods, other than of edible grade, namely:-

^60omit[(A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols]

^60omit[(B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols.]

^60omit[(C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol.]

(D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515

^60omit[Nil

^60omit[Nil]

^60omit[Nil]

65%

^60omit[-]

^60omit[-]

^60omit[-]

-

^60omit[9]

^60omit[9]

^60omit[9]

-]

II. The following goods, of edible grade namely,-

(A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

²⁵[44%]
^old[¹¹[30%]]
^old[⁴[15%]]
^OLD[7.5%]

-

9

(B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats

(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form

Explanation.-For the purposes of this entry, "Crude palm oil" means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as "crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure

²⁵[44%]
^old[¹¹[30%]] ^old[⁴[15%]]
^OLD[7.5%]

²⁵[44%]
^old[¹¹[30%]] ^old[⁴[15%]]
^OLD[7.5%]

-

-

9

9]

^70omit[58.

15

Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511)

85%

-

-]

^70omit[59.

15

Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 58 and those falling under heading 1511), imported for the manufacture of oil commonly known as "Vanaspati" or for refining.

Explanation.-The expression "Vegetable oil" means-

(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.

75%

-

8 and 9]

60.

1505

All goods

15%

-

-

61.

1507 10 00

All goods

^old[⁸⁴[15%] ]
^old[³⁵[35%]]

^old[¹¹[30%]] ^old[⁴[17.5%]]
^OLD[12.5%]

-

-

62.

1507 90 10

All goods

^old[³⁵[45%]]

^old[¹¹[35%]] ^old[20%]

-

-

63.

^old[1508, 1509, 1510, 1512, 1513, 1514, or 1515]

All goods, crude and edible grade

³⁵[35%]

^old[¹⁹[30%]] ^old[12.5%]

-

-

64.

³⁵[1508, 1510, 1512 (other than 1512 19 10), 1513, or 1515]

¹¹[508, 1509, 1510, 1512 (other than 1512 19 10), 1513, or 1515]

^old[1508, 1509, 1510, 1512, 1513, 1514 or 1515 ]

³⁵[All goods, refined and edible grade]

^old[All goods, refined and edible grade]

³⁵[45%]

^old[¹⁹[35%]] ^old[20%]

-

-

65.

1511 90

All goods

^old[²⁵[54%]]
^old[¹¹[40%]] ^old[⁴[25%]]
^OLD[15%]

-

-

66.

1511

Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more

7.5%

-

-]

^{60 omit}[67.

1511

Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more for the manufacture of oleochemicals.

Nil

-

9]

^70omit[68.

1512 11

Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year.

50%

-

1]

^70omit[69.

1512 11

All goods other than those specified against S. No. 68

75%

-

-]

70.

1512 11 10

All goods

^old[⁸⁴[15%]]
^old[³⁵[35%]]^old[¹¹[25%]] ^old[12.5%]

-

-

71.

1512 19 10

All goods

^old[³⁵[45%]]

^old[¹¹[35%]] ^old[20%]

-

-

^70omit[72.

1514 19 or

1514 99

Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year.

45%

-

1]

73.

1514 11 or

1514 91

All goods, edible grade

³⁵[35%]

^old[¹¹[25%]] ^old[12.5%]

-

-

74.

1514 19 or

1514 99

All goods, edible grade

³⁵[45%]

^old[¹¹[35%]] ^old[20%]

-

-

75.

1516 10

All goods

30%

-

-

76.

⁹⁸[1516 20, 1516 30 00]
^old[1516 20]

All goods

80%

-

-

77.

⁹⁸[1516 20, 1516 30 00]

^old[1516 20]

All goods of edible grade

³⁵[45%]

^old[¹⁹[35%]] ^old[20%]

-

-

^70omit[78.

1517 or

1518

All goods of edible grade

80%

-

-]

79.

1517 10 21,

1517 90 10,

1518 00 11,

1518 00 21 or

1518 00 31

All goods of edible grade

³⁵[45%]

^old[¹⁹[35%]] ^old[20%]

-

-

80.

1517 or 1518

All goods other than edible grade

30%

-

-

1518

Algal Oil for manufacturing of aquatic feed

81.

1520 00 00

Crude glycerin

7.5%

-

-

^100omit[82.

1520 00 00

Crude glycerin for use in the manufacture of soaps

Nil

-

9]

^70omit[83.

1520 00 00

All goods

20%

-

-]

^{22 omit}[84.

1701

All goods

60%

-

-]

^{22 omit}[85.

1701

Raw Sugar

²[50%]
^OLD[40%]

-

4]

^{22 omit}[86.

1701

Refined or white sugar

²[50%]
^OLD[40%]

-

5]

^{22 omit}[87.

1701

Raw sugar if imported by a bulk Consumer

²[50%]
^OLD[40%]

-

6]

^{22 omit}[88.

1701

Raw Sugar upto an aggregate of five lakh metric tonnes of total imports of such goods.

Provided that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding two months, from the date of filing of bill of entry or the date of entry inwards, whichever is later.

Nil

-

7 and 9]

1701

Provided further that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding thirty (30) days, from the date of filing of bill of entry or the date of entry inwards, whichever is later.]

^70omit[89.

1702

Dextrose Monohydrate

20%

-

-]

90.

1702

Lactose for use in the manufacture of homeopathic medicine

10%

-

9

^104omit[91.

1702 11 or

1702 19

All goods

25%

-

-]

^70omit[92.

1703

All goods

10%

-

-]

^70omit[93.

1704 10 00

All goods

30%

-

-]

^70omit[94.

1806 90

Food preparations, for infant use and put up for retail sale, of-

(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than10%; or

(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%.

17.5%

-

-]

^70omit[95.

1901 10

Preparations for infant use, put up for retail sale.

30%

-

-]

^100omit[96.

1903 00 00

All goods

30%

-

-]

^104omit[97.

1905 31 00 or 1905 32

All goods

30%

-

-]

^70omit[98.

2004 10 00

All goods

30%

-

-]

^70omit[99.

2008 11 00

Peanut Butter

7.5%

-

-]

100.

⁹⁹[2008 93 00, 2202 99]

^old[2008 93 00,

^21Omit[2009 81 00,
2009 90 00,]

2202 90]

Cranberry products

10%

-

-

^21Omit[101.

2009 1100, 2009 1200 or 2009 1900

Orange juice

30%

-

-]

^33omit[102.

2106 10 00

Soya protein concentrate

10%

-

-]

103.

2106 90

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade)

¹⁹[50%] ^old[30%]

-

-

104.

Any Chapter

The goods specified in List 1 used in the processing of sea-food.

Nil

-

10

    ⁸⁵[104A.

2204, 2205, 2206, 2208

All goods

-

-]

^70omit[105.

22

Wine, for use as sacramental wine

30%

-

11]

^104omit[106.

2207 20 00

All goods

5%

-

-]

         ^86omit [107.

2207 20 00

Denatured ethyl alcohol (ethanol) for use in manufacture of excisable goods.

2.5%

-

9]

^70omit[108.

2208

Angostura bitters

5%

-

-]

  ^86omit[109.

23, 28, 29, 30 or 38

Veterinary drugs and other goods specified in List 2

10%

-

-]

  ^86omit[110.

230120

All goods

5%

-

-]

  ^86omit[111.

2302 10 10

Maize Bran

Nil

-

-]

  ^86omit[112.

2302 40 00

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of rice.

15%

-

-]

^70omit[113.

2301 20,

2309 90 32, 2309 90 39

Fin fish feed

Nil

-

-]

  ^86omit[114.

2304, 2305 or 2306

All goods

15%

-

-]

^70omit[115.

2304

Dietary soya fibre

15%

-

-]

  ^86omit[116.

2306

De-oiled rice bran oil cake

Nil

-

-]

^104omit[117.

2309 10 00

All goods

20%

-

-]

  ^86omit[118.

2309 90

Feed additives or pre-mixes

20%

-

-]

119.

2309 90

⁸⁴[Shrimp larvae feed] ^old[⁶¹[The following goods, namely: -
(1) Prawn feed;
(2) shrimp larvae feed;
(3) fish feed in pellet form]

^old[Prawn feed, shrimp larvae feed and fish feed in pellet form.]

Explanation.- For the removal of doubt,"prawn feed" shall mean goods-

(i) which are capable of being used as prawn feed, as such, without any addition or alteration thereto; and

(ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 1 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.

5%

-

-

^104omit[⁸⁵[119A.

Chapter 23 (except 2309 10 00)

All goods

15%

-

_-]]

^104omit[120.

25 (except 2515, 2516, 2523, 2524)

All goods

5%

-

-]

^104omit[121.

2503 00

Crude or unrefined sulphur

2.5%

-

-]

^100omit[122.

2505 10 11,

2505 10 12,

2505 10 19

Silica Sands

2.5%

-

-]

^104omit[123.

2510

Rock phosphate

2.5%

-

-]

^100omit[124.

2515 11 00,

2515 12 10,

2515 12 20,

2515 12 90,

2516 11 00,

2516 12 00

All goods, other than,-

(i) Rough Marble and Travertine blocks;

(ii) Marble slabs

10%

-

-]

^{60 omit}[125.

2515 12 20

Marble slabs

20%

-

-]

126.

2518

Dolomite for metallurgical use conforming to IS:10346-2004

2.5%

-

-

^104omit[127.

2520 10

Gypsum

2.5%

-

-]

128.

2521

Limestone for metallurgical use conforming to IS:10345-2004

2.5%

-

-

^104omit[129.

2523 29

All goods

Nil

-

-]

^104omit[⁸⁴[130.

2528

All goods

2.5%

-

-]]

^old[130.

2528

Boron ores

Nil

-

-]

  ^86omit[131.

2529 22 00

Acid grade fluorspar

5%

-

-]

132.

25, 28, 38 or 39

The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:-

(A)

(1) Aluminous cement

(2) Silicon metal (99%)

(3) Micro/fumed silica

(4) Brown fused alumina

(5) Sintered/tabular alumina

(6) Fused zirconia

(7) Sodium hexameta phosphate

(8) Silicon carbide

(9) Boron carbide

(10) Reactive alumina

(11) Fused silica; and

¹⁰¹[Provided that nothing contained in this S. No. shall have effect after 31^st March, 2023.]

^100omit[(B) Phenolic resin

5%

5%

-

-

9

9]

133.

26

Gold ores and concentrates for use in the manufacture of gold

Nil

-

9 and 12

^104omit[134.

2601 to 2617

All goods

2.5%

-

-]

^104omit[135.

2604 00 00

Nickel ore and concentrate

Nil

-

-]

^104omit[⁶¹[136.

^old[136.

2612 10 00

2612 10 00

Uranium Ore and concentrates, for generation of nuclear power

Uranium concentrate (U308), for generation of nuclear power

Nil

Nil

-

-

-]]

-]

^104omit[137.

⁶⁸[2620 11]

⁶⁸[2620 19]

^old[2620 11 00]

^old[2620 19 00]

All goods

5%

-

-]

^104omit[138.

2620 30

All goods

5%

-

-]

139.

27

The following bunker fuels for use in ships or vessels, namely:-

(i) IFO 180 CST;

(ii) IFO 380 CST

⁶⁹[(iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO)]

Nil

-

13

  ^86omit[140.

2701 11 00,

2701 12 00,

2701 19

All goods

2.5%

-

-]

⁸⁴[141.

2701, 2702, 2703

All goods

¹²¹[2.5%] ^old[1%]

-

-]

^old[141.

2701 20,

2702,

2703

All goods

2.5%

-

-]

^104omit[142.

2704,

2705,

2706

All goods

5%

-

-]

^104omit[143.

2707

All goods

2.5%

-

-]

^104omit[144.

2708

All goods

5%

-

-]

^{60 omit}[145.

2709 00 00

All goods

Nil

-

-]

^104omit[146.

2710

Avgas

Nil

-

-]

^104omit[147.

2710,

2711,

2712,

2713,

2714 or

2715

⁷¹[All goods (excluding naptha), other than the goods mentioned in S. No. 150, 151, 153, petroleum coke falling under sub-heading 2713 11 or 2713 12]

^old[¹⁷[All goods(⁶¹[excluding]^old[including] naphtha), [other than goods mentioned at S. No. 148, 149, 150, 151, 153, petroleum coke falling under tariff item 2713 11 00 or 2713 12 00]]

^old[All goods(⁶¹[excluding]^old[including] naphtha),other than goods mentioned at Sr. Nos. 148, 149, 150, 151, 153,158.]

5%

-

-]

^70omit[148.

2710

Naphtha, when imported by RatnagiriGas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra

Nil

-

-]

^70omit[149.

2710

Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy:

Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003).

Nil

-

-]

150.

2710 or

2714 90

All goods, for the manufacture of Fertilisers

Nil

-

9

^100omit[151.

2710 19

Kerosene imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and IBP Company Limited for ultimate sale through the Public Distribution System.

Explanation.-"Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 (P- 31)-1968 and is ordinarily used as an illuminant in oil burning lamps.

Nil

-

-]

^70omit[152.

27111200,

27111300

All goods

5%

-

-]

153.

⁶⁸[2711 12, 2711 13, 2711 19]

^old[2711 12 00, 2711 13 00, 2711 19 00]

Liquefied propane and butane mixture, liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported by the Indian Oil Corporation Limited,Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers

Nil

-

-

27111200, 27111300

Liquified Butane

2.5%

-

-]

^104omit[154.

⁶⁸[2711 19]

^old[2711 19 00]

Liquefied petroleum gases(LPG)

5%

-

-]

155.

2711

Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received.

Explanation. - For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit.

Nil

-

9

27111910,
27111920,
27111990

Liquified Petroleum Gas (LPG)

5%

-

-].

^104omit[156.

2711 12 00

Propane

2.5%

-

-]

^104omit[157.

2711 13 00

Butanes

2.5%

-

-]

^13omit[158.

2713

Petroleum coke

2.5%

-

-]

^100omit[159.

27 or 34 or 8705

Following material and equipment for construction of roads based on the bio-based asphalt, namely:-

(i) Bio-based asphalt sealer and preservation agent;

(ii) Millings remover and crack filler;

(iii) Asphalt remover and corrosion protectant;

(iv) Sprayer system for bio-based Asphalt

Nil

-

14]

^70omit[160.

2716 00 00

All goods, other than goods mentioned at S. No. 162, 163, 164, 165 and 166.

Nil

-

-]

^100omit[161.

2716 00 00

Electrical energy originating from Nepal and Bhutan

Nil

-

-]

162.

2716 00 00

Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using-

(a) imported coal as fuel

(b) domestic coal as fuel

(c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel

(d) RLNG as fuel

Paisa per KWh

40

65

59

89

-

-

-

-

-

-

-

-

163.

2716 00 00

Electrical energy supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using-

(a) imported coal as fuel

(b) domestic coal as fuel

(c) mix of domestic gas/RLNG as fuel

(d) RLNG as fuel

Paisa per KWh

24

24

18

21

-

-

-

-

-

-

-

-

164.

2716 00 00

Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to ³[the 19th July, 2012] ^OLD[27th February, 2009].

Nil

-

15

165.

2716 00 00

Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to ³[the 19th July, 2012] ^OLD[27th February, 2009]-

(a) imported coal as fuel

(b) domestic coal as fuel

(c) mix of domestic gas/RLNG as fuel

(d) RLNG as fuel

Paisa per KWh
 

24

24

18

21

-

-

-

-

15

15

15

15

166.

⁹⁹[28, 29, 30 or 38]

^old[28, 29 or 30]

The following goods, namely : -

(A) Drugs, medicines, diagnostic kits or equipment specified in List 3

(B) Bulk drugs used in the manufacture of drugs or medicines at (A)

¹²⁰[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2025.]

5%

5%

-

-

-

9

167.

28, 29, 30 or 38

[The following goods, namely :-

(A) Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4.

(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A).

^100omit[(C) Other life saving drugs or medicines]

¹⁰¹[(D) Bulk drugs used in the manufacture of:

(i) Poliomyelitis Vaccine (Inactivated and live)

(ii) Monocomponent insulins

¹²⁰[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2025.]

Nil

Nil

Nil
 

Nil

Nil

-

-

-

-

-

-

9

16]

9

9]

¹⁰¹[*167A.

^old[Drugs or medicines used for treatment of rare diseases]

168.

28, 29, 32,

39, 54, 56,

70, 72 or 90

The following goods, namely:-

(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;

(B) Fibre reinforced plastic rods (FRP),for the manufacture of telecommunication grade optical fibres or optical fibre cables;

(C ) Goods specified in List 6 for manufacture of telecommunication grade FRP.

¹²⁰[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2025.]

Nil

Nil
 

Nil

-

-
 

-

9

9
 

9

^104omit[169.

⁷¹[28 (except 2801, 2802, 2803, 2804, 2805, 2809 20 10, 2810 00 20, 2814, 2823 00 10 ¹⁰¹[2837 11 00] and 2843)]

^old[³⁸[28 (except 2823 00 10, 2809 20 10 or 2810 00 20)]]

^old[28 (except 2823 00 10)]

All goods

7.5%

-

-]

^70omit[170.

28

Phosphoric acid, for the manufacture of fertilizers

5%

-

9]

^100omit[171.

28, 29, 84, 85 or 90

The goods specified in List 7, for the manufacture of laser and laser based instrumentation

Nil

-

17]

172.

28 or 38

The following goods, namely:-

(a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;

(b)Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules;

Nil

-

9

^100omit[173.

28, 29, 32,39, 70 or 90

Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely,-

(i) E-glass roving/yarn;

(ii) liquid absorbent polymer;

(iii) polyurethane polymer;

(iv) vinyl polymer

10%

-

9]

^104omit[174.

2801 20 00

Iodine

2.5%

-

-]

^100omit[175.

⁸⁴[2501] ^old[Any Chapter]

Common salt (including Rock Salt, Sea Salt and Table Salt)

Nil

-

-]

176.

2807 00 10

Sulphuric acid for the manufacture of fertilizers

5%

-

-

177.

2809 20 10

⁷¹[Phosphoric acid]  ^old[All goods]

5%

-

-

[^{old 37}[177A]

^104omit[178.

2818 20 10

All goods

5%

-

-]

179.

2825

Vanadium pentaoxide or vanadium sludge

2.5%

-

-

^104omit[180.

2825 40 00

Nickel oxide and hydroxide

Nil

-

-]

181.

2841

Ammonium Metavanadate

2.5%

-

-

^104omit[⁶¹[182

^old[182.

28442000

28442000

All goods, for generation of nuclear power

Sintered natural uranium dioxide, Sintered uranium dioxide pellets (U-235), for generation of nuclear power

Nil

Nil

-

-

-]]

-]

183.

2844

Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals

Nil

-

9

184.

2852 or 3822

Pharmaceutical Reference Standard

5%

-

18

^104omit[185.

29(except

29054300,

29054400 and

29337100)

All goods

7.5%

-

-]

186.

29 or 38

Alpha pinene

5%

-

-

^100omit[187.

29 or any Chapter

Raw materials intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

-

19]

188.

29, 30, 35,

38 or 39

The following goods, for the manufacture of enzyme linked immunoabsorbent assay kits (ELISA Kits), namely :-

(i) Plastic ELISA plates;

(ii) Deactivated positive control sera against human and animal diseases;

(iii) Enzyme horse raddish peroxidase;

(iv) Enzyme Alkaline phosphatase;

(v) Enzyme glucose oxidase;

(vi) Animal anti-human immunoglobins;

(vii) Protein A or Protein A Gold Conjugates;

(viii) Polystyrene latex beads;

(ix) Deactivated enzyme labeled human anti-HIV reagent;

(x) Enzyme conjugates of antibodies or antigens or Protein A;

(xi) Natural or synthetic or recombinant antigens relating to human and animal diseases;

(xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases;

(xiii) Stabilizers for the Enzyme conjugate;

5%

-

9

189.

29 or 38

Gibberellic acid

5%

-

-

190.

29

DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin

5%

-

-

191.

29

Maltol, for use in the manufacture of deferiprone

Nil

-

9

^100omit[192.

29 or 38

Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels

10%

-

-]

^104omit[193.

2901,

2902

(except 2902 43 00, 2902 50 00)

All goods

2.5%

-

-]

^104omit[194.

2902 41 00

o-Xylene

Nil

-

-]

^104omit[195.

2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00) or 2904

All goods

5%

-

-]

^104omit[196.

2902 43 00

p-Xylene

Nil

-

-]

^104omit[197.

2902 50 00

Styrene

2%

-

-]

^104omit[198.

2903 15 00

Ethylene dichloride (EDC)

⁶¹[Nil]

^old[2%]

-

-]

^104omit[199.

2903 21 00

Vinyl chloride monomer (VCM)

2%

-

-]

^104omit[200.

2905 11 00

Methyl alcohol

⁹⁹[2.5%] ^old[5%]

-

-]

^104omit[201.

2905 31 00

Mono ethylene glycol (MEG)

5%

-

-]

  ^86omit[202.

2907 2300

Bis-phenol A

Nil

-

-]

  ^86omit[203.

2910 3000

Epichlorohydrin

2.5%

-

-]

204.

2914 61 00,

2914 69 90

Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide

2.5%

-

9

^70omit205.

2916 12 10

Butyl acrylate

5%

-

-]

^104omit[206.

2917 36 00

Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA)

5%

-

-]

^104omit[207.

2917 37 00

Dimethyl terephthalate (DMT)

5%

-

-]

^104omit[208.

2926 10 00

Acrylonitrile

2.5%

-

-]

  ^86omit[209.

2929 10 90

Diphenylmethane 4, 4-diisocyanate (MDI) for use in the manufacture of spandex yarn

Nil

-

9]

^104omit[210.

293371 00

Caprolactam

⁸⁴[5%]
^old[7.5%]

-

-]

^104omit[211.

2905 43 00,

2905 44 00,

3301,

3501,

3502,

3503,

3504,

3505,

3809 10 00,

All goods

20%

-

-]

^70omit212.

30

Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF

Nil

-

-]

Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an International Organisation subject to specified conditions.

Explanation: For the purpose of this notification, -

“International Organisation means an International Organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply.

213.

30 or any

other

Chapter

Drugs and materials

Nil

-

20

214.

Any Chapter

Artificial Plasma

5%

-

-

^100omit[215.

Any Chapter

The Blood group sera, namely: -

Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti Jka., and anti I

Nil

-

-]

^100omit[216.

Any Chapter

Artificial kidney

Nil

-

-]

217.

Any Chapter

All types of contraceptives

Nil

-

-

218.

⁹⁸[3002 49 10]
^old[30029030]

Probiotics

5%

-

-

^104omit[219.

31(Except

⁸⁴[3102 21 00, 3102 30 00]

^old[31022100],

31025000,

31043000,

31052000,

31053000,

31054000,

31055100,

31055900,

31056000,

31059010,

31059090)

All goods

7.5%

-

-]

⁸⁵[219A.

3102 30 00

All goods

2.5%

^70omit220.

31

Kyanite salts, in a form indicative of their use for manurial purpose

5%

-

-]

221.

31

Muriate of potash, for use as manure or for the production of complex fertilisers

⁸⁴[Nil]
^old[5%]

-

-

222.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

223.

31

Composite Fertilisers

5%

-

-

^100omit[224.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-]

225.

31

I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:-

(a) Potassium nitrate (13:0:45)

(b) Calcium nitrate

(c) Mono ammonium phosphate

(d) Mono potassium phosphate (0:52:34)

(e)13:40:13 NPK fertilizers

(f) 18:18:18 NPK fertilizers

(g) NPK 13:05:26

(h) 20:20:20 NPK fertilizers

(i) 6:12:36 NPK fertilizers

(j) Potassium magnesium sulphate

(k) 19:19:19 NPK fertilizers

(l) NPK 12:30:15

(m) NPK 12:32:14

II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:-

(a) Super phosphoric acid ( 70% P2 O5)

(b) Ammonium poly phosphate (10-34-0) (Liquid)

(c ) Zincated phosphate ( Suspension)

5%

5%

5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

2.5%

5%

5%

5%

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

226.

 ¹²⁸[3102 10] ^old[3102 10 00]

Urea

⁸⁴[Nil]
^old[5%]

-

-

227.

3104 30 00

Potassium sulphate, containing not more than 52% by weight of potassium oxide

5%

-

-

228.

3105 30 00

Diammonium phosphate, for use as manure or for the production of complex fertilisers

⁸⁴[Nil]
^old[5%]

-

-

^87omit[229.

32, 34, 38,

83 or any

other Chapter

(a) Electric parts and wire rolls for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ³⁹[“/wire roll/Christmas ornamentation”]

(b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box;

(c ) Wax items for candle holder / votive / cup;

(d) Chemicals / lacquer required for improved finish of export product ;

(e) Motifs for attachment on export product;prov

(f)Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted cast iron artware ;

(g) Heat resistant paint used on cast iron items for ornamental fire place accessories;

(h) Wood polish materials ; and

(i) Poly films used for shrink wrapping and cling - wrapping of artwares

(j) Wooden biscuit (splings-joining accessory for wooden board);

(k) Decorative paper for lamp shade;

(l) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials;

(m) Prints for photo frames

(n) Animal hair materials for brushes;

(o) Copper adhesive tape 1/2" or less;

(p) adhesive copper foil1/8" to 1;

(q) Patina and patina bronze;

(r ) ⁴⁰[Analog] clock movement;

(s) Hardware brass and metal fittings for furniture;

(t) Handles/blades for cutlery;

(u) Glass sheet (clear or opaque or cloured glass) for use with mosaic;

(v) Air and electric operated screw driver with hose and couplings;

(w) Tool bits, for motorizer and screw driver;

(x) Glue applicator;

(y) Moisture measuring tools;

(z) Air operated guns and tools for inserting fasteners for brads, flexi- points, pins, staples, nails and hinges;

(za) Power operated mitre saw;
³⁹[“(zb) Cane / cane handles for bags;
(zc) Adhesive / glue;
(zd) Waxes, paper boards, foils, Biaxially Oriented Polypropylene (BOPP) films, holographic paper;
(ze) Jigat;
(zf) Bye products of sandalwood namely white chip powder, spent wood dust, balloon dust;
(zg) Natural essential oils/ aromatic chemicals;
(zh) Wine tools;
(zi) Printed boxes with logo of buyer;
(zj) Tungsten carbide tipped tips, circular saw, drill bits, milling and profile cutters, fret saw/band saw blades;
(zk) Diamond wheels/ drills;
(zl) Abrasive emery paper / belts/ circular disk;
(zm) Compact Fluorescent Lamps (CFL) and bulbs of 120 volts;
(zn) Polyurethane coated fabric, synthetic leather fabric, raffia fabric, rayon raffia fabric, paper raffia fabric;
(zo) Inlay cards, labels, tags, sensors, stickers, printed bags, plastic clear sheets and bags, nylon / polyester / Poly Vinyl Ether (PVE) mesh and fabrics, reflective tapes, fashion tapes, masking tapes, double side tapes, self- adhesive pads, poly bags, alarm tags, alarm chips, security chips;
(zp) Zipper, zipper head, fastener, puller and slider, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, tape, elastic tape, adhesive tape, re-enforcement tape, velcro tape, hook tape, loop tape, elastic cloth, elastic band, quilted wadding materials accessories, polywadding materials, fusible embroidery motifs and prints, embroidery thread, sewing thread, stones (other than precious and semi-precious), sequin, cord and cord stopper, stamping foil, lining, interlining and re-forcement materials, metal chain, dog hook, „D‟ ring, „O‟ ring, bridge fitting, metal frame / bag frame, metal letters /interior plate/logo;
(zq) Beads and glass pearls for embroidery and fashion jewellery, beading materials-synthetic/ leather/fabric/cotton, chatons/ crystals as decorative items;
(zr) Printing inks;
(zs) Decorative veneers;
(zt) Metal sounding bells and sounding bars, carbon fibre parts, decorative celluloid sheets;
(zu) Ceramic fittings and wares;
(zv) Velvet fabric / velvet paper;
(zw) Gas lighters, cigar cutters and cigar humidor box as smoking accessories;
(zx) Parts of writing instrument of wood;
(zy) Resins;
(zz) Acrylic sheet for photo frames;
(zza) Mount board/foam board/paper board/Medium Density Fiberboard (MDF) sheets/hard board/backing boards for photo frames;
(zzb) Conservation/archival tapes, self-adhesive sealing tapes, archival material for picture frames;
(zzc) Jewellery findings, attachments and components (made of metals other than gold, silver and platinum and not containing precious/semi-precious stones);
(zzd) Laminating films;
(zze) Elastic gel;
(zzf) Cords of leather / cotton / satin, ribbons and plastic seal;
(zzg) Faucet / lotion pump for dispensers of plastic/stainless steel/metal;
(zzh) Soldering water and acid water;
(zzi) Amino resins and polyurethanes in combination for use as adhesive;
(zzj) Film of high density polymers of ethylene, vinyl paper;
(zzk) Chemicals for treatment of wood and wood worms/wood insects;
(zzl) Glass melting pots with ring made of clay refractory materials;
(zzm) Selenium and borax;
(zzn) Cutting wheels for glass;
(zzo) Art brushes and brushes for special handicraft applications;
(zzp) Decorative mouldings for furniture and art framing;
(zzq) Magnets, magnet buttons;
(zzr) Anti-reflective glass of 1.5 mm to 10 mm thickness;
(zzs) Canvas stretcher bar.”.]]

Nil

-

21]

^86omit[230.

32, 84 or 96

Ink cartridges, ribbon assembly, ribbon gear assembly, ribbon gear carriage, for use in printers for computers

5%

-

-]

^104omit[231.

3201,3202,

3203,3204, 32050000,

3206

(except320611 and 3206 19 00) or 3207

All goods

7.5%

-

-]

^104omit[232.

3201 20 00

Wattle extract

2.5%

-

-]

^100omit[233.

3201 90 20

Myrobalan fruit extract

2.5%

-

-]

^100omit[234.

3206 5000

Triband Phosphor

Nil

-

-]

^100omit[235.

3207 10 40

Ceramic colours

5%

-

-]

^100omit[236.

3207 40 00

All goods

5%

-

-]

237.

3208, 3815, 3901, or 3920

The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely:-

(i) EVA resin;

(ii) EVA masterbatch;

(iii) Poly ethylene terephthalate (PET) film;

(iv) Poly vinyl fluoride (PVF);

(v) Poly vinyl di-fluoride (PVDF);

(vi) Adhesive resin; and

(vii) Adhesive hardner

¹²⁰[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2024.]

Nil

-

⁸⁴[9 and 22]
^old[22]

238.

32099090

Organic / inorganic coating material for manufacture of electrical steel

5%

-

9

239.

330210

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade)

10%

-

-

^100omit[241.

3404 20 00

Vinyl Polyethylene Glycol for use in manufacture of Poly Carboxylate Ether

7.5%

-

9]

^100omit[242.

35

The following goods for use in the manufacture of Plasma Volume Expanders, namely:-

(i) Hydroxyethyl starch,

(ii) Dextran

5%

-

9]

^70omit243.

3504

Isolated soya protein

10%

-

-]

^70omit244.

37

Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed

cinematographic film in rolls of 400 feet and 1000 feet

5%

-

-]

^70omit245.

3701 20 00 or 3702

Instant print film

5%

-

-]

^70omit246.

3704

Cinematographic films, exposed but not developed

Nil

-

-]

^70omit247.

Any Chapter

Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/ beta cams

Nil

-

23]

^100omit[248.

38

Dipping oil, Paclobutrazol (Cultar)

10%

-

-]

249.

38

Bio-pesticides, based on -

(i) Bacillus thuringiensis var. kurstaki

(ii) Bacillus thuringiensis var. israelensis

(iii) Bacillus sphaericus

(iv) Saccharopolyspora spinosa

5%

-

-

^old[38220090]

^old[Diagnostic Reagents]

^104omit[250.

⁹⁸[3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00, 3824 (except 3824 60) or 3827]

^old[3801,
3802,
38030000,
3804,
3805,
3806,
3807,
3809 (except
38091000),
3810,
3812,
3815,
38160000,
3817,
38210000 or
3824 (except
3824 60)]

³⁸[All goods other than those at S. No. 250A]

^old[All goods]

7.5%

-

-]

^old[38249990]

^old[Binders for foundry moulds]

^104omit[251.

 ⁶[38231100] *^old[38231190],

38231200,

38231300,

38231900, or

3823 70

All goods

7.5%

-

-]

^60omit[252.

⁶[38231100] ^old [3823 11 90],

3823 12 00,

3823 13 00,

3823 19 00, or 2915 70

All goods for use in the manufacture of soaps and oleo chemicals

Nil

-

9]

253.

⁹⁸[3824 99 00, 8505 11 90]
^old[3824 99 32,

8505 11 90]

The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely:-

(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);

(ii) Neodymium Magnet (before Magnetization)

2.5%

-

9

254.

3815 90 00

Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator

5%

-

⁸⁴[9 and 24]
^old[24]

255.

3909 40 90

Resin for use in the manufacture of cast

components of Wind Operated Electricity Generator

5%

-

⁸⁴[9 and 24]
^old[24]

256.

39

Ethylene vinyl acetate (EVA)

7.5%

-

-

⁸⁴[257

39, 48 or any other Chapter

Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene), imported by bonafide exporters

⁹⁹[9 and 108]

^old[108]]

^old[257.

39, 48 or

any other Chapter

Tags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters

Nil

-

-]

258.

39 or any chapter

Security fibre, security threads,⁷⁶[Paper Based Taggant, including M-feature] ^old[M-feature] for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore.

Nil

-

9

259.

39 or any Chapter

Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper.

Nil

-

9

260.

39, 72 and 81

The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10, namely:-

(i) Special grade stainless steel;

(ii) Titanium alloys;

(iii) Cobalt-chrome alloys;

(iv) High-density polyethylene

Nil

Nil

Nil

Nil

-

-

-

-

9

9

9

9

261.

39 or 74

(i) Alatheon

(ii) Copper wire

Nil

-

9 and 25

^104omit[262.

⁷¹[3901 to 3915 (except 3904 and 3908)]

^old[⁶¹[3901 to 3915 (except 3903, 3904 & 3908)]]

^old[3901 to 3915 (except 3903 & 3908)]

All goods

7.5%

-

-]

^70omit263.

3901

The following polymers of ethylene,

namely:-

(i) Low density polyethylene (LDPE),

(ii) Linear low density polyethylene (LLDPE),

(iii) High density polyethylene (HDPE),

(iv) Linear medium density polyethylene (LMDPE),

(v) Linear high density polyethylene (LHDPE)

7.5%

-

-]

^70omit264.

3902

All goods other than poly iso butylene

7.5%

-

-]

265.

3902

Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film

Nil

-

9

^70omit266.

3903

All goods

7.5%

-

-]

267.

3904

¹⁰⁹[All goods]

^old[⁶¹[All goods other than polymers of vinyl chloride]]

^old[Polymers of vinyl chloride]

7.5%

-

-

^104omit[268.

3906 90

Sodium polyacrylate

5%

-

-]

269.

3906 90 90

Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely:-

(i) adult diapers;

(ii) all goods falling under chapter heading 9619, other than adult diapers

5%

5%

-

-

9

9

270.

3907

Polyester chips

5%

-

-

271.

⁹⁸[3907 29 10]
^old[3907 20 10]

Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn

Nil

-

9

^86omit[272.

3907 40 00

Polycarbonates

5%

-

-]

273.

3908

Nylon chips

⁸⁴[5%]
^old[7.5%]

-

-

^70omit[274.

39139090

Compostable polymer or bio-plastic used in the manufacture of bio degradable agro mulching films, nursery plantation pots and flower pots.

Nil

-

9]

^70omit[275.

3919 90 90

Water blocking tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11)

7.5%

-

9]

276.

4002 70 00

Ethylene - propylene - non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11)

7.5%

-

9

^100omit[277.

6814 90 90

Mica glass tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11)

7.5%

-

9]

^70omit[278.

3920

Subbed polyester base, imported by M/s Hindustan Photo Films manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films.

Nil

-

-]

279.

40

New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802

Nil

-

26

280.

40

New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802

Nil

-

27

^104omit[281.

4001 21,
4001 22,
4001 29

All goods

25% or Rs. 30/- per kg, whichever is lower

-

-]

^{60 omit}[282.

4002 31 00

All goods

5%

-

-]

^{60 omit}[283.

4002 39 00

Chlorobutyl rubber or bromobutyl Rubber

5%

-

-]

4016 99 90

(ii)Microphone Rubber Case for cellular mobile phones; or
(iii)Sensor Rubber Case / Sealing Gasket including sealing gaskets /cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for cellular mobile phones
⁸⁵[Explanation. - For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503).]

^old[284.

4016 95 90,

4016 99 90,

9503 00 90,

9505 10 00,

9505 90 90

All goods, other than natural rubber latex made balloons

10%

-

-]

^86omit[285.

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

-

-]

^70omit[286.

4114 20 10

Patent leather

Nil

-

-]

^70omit[287.

4301 or 4302

All goods (other than those falling under tariff item 4301 30 00)

Nil

-

-]

^100omit[288.

43, 52, 54, 55, 56, 58, 59 or 60

Lining and inter-lining materials

Nil

-

28]

289.

4401 21 00,

4401 22 00

Wood in chips or particles, imported for use in manufacture of the following, namely:-

(i) paper and paperboard;

(ii) newsprint.

¹⁰¹[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023.]

Nil

-

9

290.

47

Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely :-

(i) newsprint;

(ii) paper and paperboard;

(iii) adult diapers;

(iv) all goods falling under chapter heading 9619, other than adult diapers.

Nil

Nil

Nil

2.5%

-

-

-

-

9 and 29

9

9

9

291.

4702

Rayon grade wood pulp

2.5%

-

-

292.

4707

(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;

(B) All goods, imported for use in, or supply to, a unit for manufacture of news print

⁹⁹[2.5%] ^old[Nil]

⁹⁹[2.5%] ^old[Nil]

-

-

⁸⁴[9] ^old[30]

⁸⁴[9] ^old[30]

^100omit[293.

48

Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes.

5%

-

-]

⁸⁴[293A..

48

The following goods used in the printing of newspapers, namely: -
(i) newsprint;
(ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness).

5%

-

31]

(i) in strips or rolls of width exceeding 28 cm; or

(ii) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state

^60omit[294.

48

Newsprint -

(i) in strips or rolls of a width not less than 34.92 cm; or

(ii) in rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm in the unfolded state

Nil

-

-]

^60omit[295.

48

Uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or Chemi- mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side not exceeding 2.5 micro metres (microns) weighing not less than 40 m˛ and not more than 65 gms/m˛

Nil

-

31]

296.

4802

Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony

Nil

-

-

298.

49 or 8523

The following goods, namely:-

(i) Information Technology software, And

(ii) Document of title conveying the right to use Information Technology software.

Explanation.- "Information Technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Nil

-

-

299.

49

Commonwealth and international reply coupons and UNESCO coupons

Nil

-

-

300.

49

Greeting cards, diaries and calendars and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF

Nil

-

-

301.

Any Chapter

Commercial catalogues in book form

Nil

-

-

302.

49011010,

49019100 or

49019900

Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies

⁶¹[5%]

^old[Nil]

-

-

303.

4906

All goods

Nil

-

-

304.

4907

Printed Indian Bank Notes, imported by the Reserve Bank of India

Nil

-

-

^86omit[305.

5002

Raw silk (not thrown)

10%

-

-]

^104omit[306.

5101

All goods

⁶¹[2.5%]

^old[5%]

-

-]

^104omit[307.

5102

All goods

5%

-

-]

^104omit[308.

5103

Wool Waste

5%

-

-]

^104omit[309.

5103

All goods other than Wool waste

10%

-

-]

^104omit[310.

5105

Wool Tops

⁶¹[2.5%]

^old[5%]

-

-]

^87omit[311.

52 or any Chapter

(a) Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders / pullers and end stoppers, and parts thereof;

(b)Inlay cards;

(c ) Shoulder pads;

(d) Buckles;

(e ) Eyelets;

(f) Hooks and eyes;

(g) Rivets;

(h) Collar stays, collar patties, butterfly and other garment stays including plastic stays;

(i) Fusible and non-fusible embroidery motifs or prints;

(j) Laces;

(k) Badges including embroidered badges;

(l) Embroidery threads;

(m) Sewing thread;

(n) Stones (other than precious and semi precious);

(o) Sequin;

(p) Tape, Elastic tape and hook tape of width not exceeding 75 mm;

(q) Velcro tape;

(r )Cord and cord stopper;

(s) Toggles;

(t) Polywadding materials;

(u)Stud;

(v) Elastic cloth and elastic band;

(w) Quilted wadding materials;

(x) Beads for embroidery;

(y) sample fabric of total length upto 1000 metre imported during one financial year;

(z) printed bags;

(za) Knitted ribs;

(zb) anti-theft devices like labels, tags and sensors;

(zc) bobbin elastic;

(zd) textile flowers;

(ze) water soluble lining, poly pouch, high density sticker, heat transfer sticker;

(zf) anglets on draw strings-hooded jacket;

(zg) bra cup, bust cup, moulded cups for bra and metal underwire for bra;

(zh) hook and bar, extra button covers-plain, ribbons, waist bands, shooter pin, O Ring, thermo strips and metal clip;

(zi) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring & slider and rings.

Nil

-

28]

^87omit[312.

Any Chapter

(a) Buckles, "D" Rings and "O" Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings;

(b) Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers;

(c )Velcro Hook, Velcro tapes and Loop tape;

(d) Elastic Tape, adhesive tape and

reinforcement tape;

(e) Stamping foil;

(f) Sewing Thread;

(g) Locks including magnetic locks;

(h) Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;

(i) Glove liners;

(j) Loop rivets and loop oval;

(k) Polishes, creams and shoe finishes in any form;

(l) Lining, interlining and reinforcement materials;

(m) Insoles or mid-soles and sheets therefor;

(n) Shanks and welts;

(o) Toe Caps and toe puffs and counters or Thermoplastic sheets;

(p) Synthetic or polymeric foam;

(q) packaging boxes/envelops/pouches of all types;

(r) Ribs

(s) adhesives;

(t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;

(u) heels;

(v) leather board;

(w) saddle tree;

(x) nylon mesh

(y) Fittings, snaps of metals or alloys;

(z) Metal fittings / embellishments, webbing of any material for making harness and saddler items;

(za) Stirrup of any material and stirrup bars used for making Saddle Tree;

(zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddler items;

(zc) Beading material - synthetic / leather / fabric;

(zd) Chatons / stones / beads / crystals as decorative items;

(ze) Shoe laces;

(zf) Stretch fabric for shoe uppers;

(zg) Cork sheets for soles covering soles and insoles;

(zh) Artificial fur and alarm tag;

(zi) Buckle;

(zj) Plastic clear sheets;

(zk) Magnets for use in leather goods;

(zl) Inlay cards;

(zm) Synthetic material/synthetic leather;

(zn) Reflective tapes/Fashion tapes;

(zo) Micropak labels and Polyethylene Sheets;

(zp) Protective steel toe cap and steel Mid sole

Nil

-

32]

^87omit[313.

Any Chapter

(a) Zipper, fastener and slider ;

(b) Lace;

(c )Velcro tape;

(d) Elastic tape, curtain tape and edgeband tape;

(e ) Curtain hook;

(f) Button and eyelet;

(g) Tassel;

(h) Bead and sequin;

(i) Insert;

(j) Sample fabric of total length upto 500 Meters imported during one financial year

(k) Embroidery threads;

(l) Sewing threads;

(m) Poly wadding materials;

(n) Quilted wadding materials;

(o) Printed bags;

(p) Fusible embroidery motifs or prints;

(q) Anti-theft devices like labels, tags and sensors;

(r) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings

Nil

-

33]

^104omit[314.

5201

All goods

⁸⁴[5%]
^old[Nil]

-

-]

^86omit[315.

5202

All goods

Nil

-

-]

^104omit[316.

5301

All goods

Nil

-

-]

^104omit[317.

5303 10

Raw jute

5%

-

-]

^104omit[318.

5401,

5402,

5403,

5404,

54050000 or

5406

⁸⁴[All goods] ^old[All goods, other than those of nylon]

5%

-

-]

^86omit[319.

5402,

5403,

5404,

54050000 or

5406

All goods of nylon

7.5%

-

-]

^104omit[320.

5402 19 90

Nylon 66 filament

2.5%

-

-]

^old[5504 10 00]

^104omit[321.

5501 to 5510

⁸⁴[All goods] ^old[All goods, other than those of nylon]

5%

-

-]1

^86omit[322.

5501 to 5510

All goods, of nylon

7.5%

-

-]

^104omit[323.

5511

All goods

10%

-

-]

^100omit[324.

Any Chapter

Monofilament long line system for tuna fishing

5%

-

34]

325.

5404 19 90

Monofilament yarn

¹²⁰[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023.]

5%

-

35

326.

¹⁰⁷[5603 11 10, 5603 11 90] ^old[56031100]

Hydrophilic Non-Woven, Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers

5%

-

9

^100omit[327.

57

Samples of hand knotted carpets

Nil

-

36]

^100omit[328.

5902 20

Polyester tyre cord fabric

5%

-

-]

329.

6001 10 or

6001 92

Pile fabrics for the manufacture of toys

10%

-

9

⁴¹[330.

6310

All goods

5%

-

-]

^70omit331.

64 or any other Chapter

The following goods for use in the leather industry, namely :-

(1) Parts, consumables and other items specified in List 8

(2) Other parts, consumables and items specified in List 9

10%

10%

-

-

-

37]

^100omit[332.

Any Chapter

Parts of umbrella, including umbrella panels

5%

-

-]

333.

68, 82 or 84

Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments

Nil

-

⁸⁴[9] ^old[38]

334.

68, 72 or 85

The following goods, namely:-

(1) Graphite Felt or graphite pack for growing silicon ingots;

(2) Thin steel wire used in wire saw for slicing of silicon wafers

5%

-

9

335.

6802 10 00,

6802 21 10,

6802 21 20,

6802 21 90,

6802 23 10,

6802 23 90,

6802 29 00,

6802 91 00,

6802 92 00,

6802 93 00

⁶¹[All goods, other than marble slabs and goods mentioned at S. No. 337]

^old[All goods, other than goods mentioned at serial numbers 336 and 337]

10%

-

-

^{60 omit}[336.

6802 10 00,

6802 21 10,

6802 21 20,

6802 21 90,

6802 91 00,

6802 92 00

Marble slabs

20%

-

-]

337.

6802 23 10,

6802 23 90,

6802 29 00,

6802 93 00

Granite slabs

20%

-

-

^old[338.

6902 or 6903

All goods

5%

-

-]

339.

70