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%

-

-

0207 25 00; 0207 27 00

Meat and edible offal, of turkeys, frozen

5%

-

3AB

0207 42 00; 0207 45 00

Meat and edible offal, of ducks, frozen

5%

-

116

⁴[6BA.

0306 36

Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock

5%

-

-

6BB.

0306 36

5%

-

-

6BC.

0306 36 60

Artemia

Nil

-

-

6BD.

0308 90 00

SPF Polychaete worms

5%

-

-

6BE.

0505 10

-

9 and 108

6BF.

0511 91 40

Artemia cysts

Nil

-

-]

16.

0511 99 99

Human Embryo

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

19.

0703 10

All goods

Nil

-

-

20.

0713

Nil

-

-

Peas (Pisum sativum)

20B.

0713 60 00

Tur Whole

Nil

-

--

21.

0713 40 00,

0713 60 00

Tur (other than Tur Whole)

10%

-

-

21A.

0713 20 10

Kabuli Chana

10%

-

-

32.

0806 20 10

Dark seedless raisin

30%

-

-

32AA.

0810 40 00

Cranberries, fresh; Blueberries, fresh

10%

-

-

32AB

0811 90

Cranberries, frozen; Blueberries, frozen

10%

-

-

32AC.

0813 40 90

Cranberries, dried; Blueberries, dried

10%

-

-

⁴[32AD.

1207 99 90

Shea Nuts

15%

-

-]

46.

1209

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

15%

-

-

49.

1211 30 00,
1211 40 00,
1211 50,
1211 60 00 or
1211 90

All goods, fresh or dried, other than liquorice roots

15%

-

-

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%

-

-

54A.

⁴[54B.

1504 20

Crude fish oil for use in manufacture of aquatic feed

Nil

-

9]

^[helldodold[2.5%]^helldod]

60.

1505

All goods

15%

-

-

61.

1507 10 00

All goods

^[helldodold[2.5%]^helldod]

-

-

62.

1507 90 10

All goods

-

-

63.

All goods, crude and edible grade

35%

-

-

64.

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

All goods, refined and edible grade

45%

-

-

65.

1511 90

All goods

-

-

66.

1511

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

7.5%

-

-

70.

1512 11 10

All goods

^[helldodold[2.5%]^helldod]

-

-

71.

1512 19 10

All goods

-

-

73.

1514 11 or
1514 91

All goods, edible grade

35%

-

-

74.

1514 19 or
1514 99

All goods, edible grade

45%

-

-

75.

1516 10

All goods

30%

-

-

76.

1516 20, 1516 30 00

All goods

80%

-

-

77.

1516 20, 1516 30 00

All goods of edible grade

45%

-

-

79.

1517 10 21,
1517 90 10,
1518 00 11,
1518 00 21 or
1518 00 31

All goods of edible grade

45%

-

-

80.

1517 or 1518

All goods other than edible grade

30%

-

-

1518

Algal Oil for manufacturing of aquatic feed

^[helldodold[15%]^helldod]

81.

1520 00 00

Crude glycerin

7.5%

-

-

90.

1702

Lactose for use in the manufacture of homeopathic medicine

10%

-

9

90A.

2008 93 00

Cranberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

5%

-

-

90B.

2008 99

Blueberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

10%

-

-

⁹[90C.

2008 19 20

All goods

30%

-

-

90D.

2008 19 30

All goods

30%

-

-]

100.

2202 99

Cranberry products

10%

-

-

^[helldodold[15%]^helldod]

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)

50%

-

-

104.

Any Chapter

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

Nil

-

10

    104A.

2204, 2205, 2206, 2208

All goods

-

-

⁴[104BA.

2301 10 90

-

9 and 119]

⁵[Nil]

^[helldodold[5%]^helldod]

⁴[104DA.

2309 90 31

Prawn and shrimps feed

-

-

104DB.

2309 90 39

Fish feed

-

-]

^[helldodold[5%]^helldod]

⁴[104F.

2309 90 90

-

9 and 119]

119.

2309 90

Shrimp larvae feed

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%

-

-

126.

2518

Dolomite for metallurgical use conforming to IS:10346-2004

2.5%

-

-

128.

2521

Limestone for metallurgical use conforming to IS:10345-2004

2.5%

-

-

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

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

5%

-

-

9

133.

26

Gold ores and concentrates for use in the manufacture of gold

Nil

-

9 and 12

134.

2601 to 2617

All goods

2.5%

-

-

139.

27

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

(i) IFO 180 CST;

(ii) IFO 380 CST

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

Nil

-

13

141.

2701, 2702, 2703

All goods

2.5%

-

-

147B.

147C.

147D.

147E

147F.

⁵[150.

2710

Naphtha, for use in the manufacture of fertilisers

Nil

-

9] ^[helldod

^old[150.

2710 or

2714 90

All goods, for the manufacture of Fertilisers

Nil

-

9]^helldod]

153.

2711 12, 2711 13, 2711 19

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%

-

-

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%

-

-

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 the 19th July, 2012.

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 the 19th July, 2012-

(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.

28, 29, 30 or 38

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)

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

5%

5%

-

-

-

9

¹[166A.

(i) Poliomyelitis Vaccine (Inactivated and live)

(ii) Monocomponent insulins

5%

-

-

9

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).

(D) Bulk drugs used in the manufacture of:

(i) Poliomyelitis Vaccine (Inactivated and live)

(ii) Monocomponent insulins

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

Nil

Nil

Nil

Nil

-

-

-

-

-

9

9

9

*167A.

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.

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

Nil

Nil
 

Nil

-

-
 

-

9

9
 

9

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

176.

2807 00 10

Sulphuric acid for the manufacture of fertilizers

5%

-

-

177.

2809 20 10

Phosphoric acid

5%

-

-

^6omit[179.

2825

Vanadium pentaoxide or vanadium sludge

2.5%

-

-]^helldod]

181.

2841

Ammonium Metavanadate

2.5%

-

-

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

186.

29 or 38

Alpha pinene

5%

-

-

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

204.

2914 61 00,

2914 69 90

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

2.5%

-

9

⁴[204AA.

2929 10 90

-

9]

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.

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

213.

30 or any

other

Chapter

Drugs and materials

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

Nil

-

20

214.

Any Chapter

Artificial Plasma

5%

-

-

217.

Any Chapter

All types of contraceptives

Nil

-

-

218.

3002 49 10

Probiotics

5%

-

-

219A.

3102 30 00

All goods

⁵[5%] ^[helldodold[2.5%]^helldod]

221.

31

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

Nil

-

-

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%

-

-

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.

3102 10

Urea

Nil

-

-

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

Nil

-

-

⁵[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 and Polyolefin Elastomers (POE) resin;

(ii) EVA and Polyolefin Elastomers (POE) masterbatch;

(iii) Poly ethylene terephthalate (PET) film;

(iv) Poly vinyl fluoride (PVF);

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

(vi) Trimethylolpropane Tri acrylate (TMPTA) for EVA or POE;

(vii) EVA or Polyolefin Elastomers (POE) Additive – ‘Taicross’;

(viii) Adhesive resin; and

(ix) Adhesive hardner :

Provided that nothing contained in this entry shall have effect after 31^st March, 2026.]

^[helldodold[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

Provided that nothing contained in this S. No. shall have effect after the 30th September 2024]^helldod]

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%

-

-

249.

38

Bio-pesticides, based on -

(i) Bacillus thuringiensis var. kurstaki

(ii) Bacillus thuringiensis var. israelensis

(iii) Bacillus sphaericus

(iv) Saccharopolyspora spinosa

5%

-

-

253.

3824 99 00, 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

^{[helldod 10omit}[254.

3815 90 00

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

5%

-

9 and 24]^helldod]

^{[helldod 10omit}[255.

3909 40 90

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

5%

-

9 and 24]^helldod]

256.

39

Ethylene vinyl acetate (EVA)

7.5%

-

-

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

9 and 108

^[helldodold[The following goods, when imported by bonafide exporters for use in the manufacture of textile or leather garments for export, namely: -
(a) fasteners including buttons and snap fasteners, zip fasteners
(b) inlay cards
(c) buckles, eyelets, hooks and eyes, rivets
(d) collar stays, collar patties, butterfly and other garment stays including plastic stays
(e) embroidery motifs or prints
(f) laces
(g) badges including embroidered badges
(h) sequins
(i) toggles
(j) studs
(k) printed bags
(l) anti-theft devices like labels, tags and sensors
(m) poly pouch, high density sticker, heat transfer sticker
(n) anglets on draw strings-hooded jacket
(o) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings;
(p) lining and inter-lining materials
(q) wet blue chrome tanned leather]^helldod]

^[helldodold[The following goods, when imported by bonafide exporters for use in the manufacture of leather or synthetic footwear, or other leather products, for export, namely: -
(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
(c) locks including magnetic locks
(d) metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps
(e) loop rivets and loop oval
(f) packaging boxes
(g) saddle tree
(h) fittings, snaps of metals or alloys
(i) metal fittings, embellishments, webbing of any material for making harness and saddler items
(j) stirrup of any material and stirrup bars used for making saddle tree
(k) artificial fur and alarm tag
(l) magnets for use in leather goods
(m) micropak labels
(n) wet blue chrome tanned leather]^helldod]

258.

39 or any chapter

Security fibre, security threads,Paper Based Taggant, including 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 orthopedic implants falling under sub-heading 9021 10 ⁴[or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39], namely:-

(i) Special grade stainless steel;

(ii) Titanium alloys;

(iii) Cobalt-chrome alloys;

⁵[(iv) All types of polyethylene]

^[helldodold[(iv) High-density polyethylene]^helldod]

Nil

Nil

Nil

Nil

-

-

-

-

9

9

9

9

261.

39 or 74

(i) Alatheon

(ii) Copper wire

Nil

-

9 and 25

265.

3902

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

Nil

-

9

267.

3904

All goods

7.5%

-

-

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.

3907 29 10

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

Nil

-

9

273.

3908

Nylon chips

5%

-

-

⁴[273A.

Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets

-

-

273B.

3920 99 99

Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets

-

-]

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

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

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
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).

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.

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

2.5%

2.5%

-

-

9

9

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

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

5%

-

-

303.

4906

All goods

Nil

-

-

304.

4907

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

Nil

-

-

5201 00 25

Other: of staple length exceeding 32.0 mm

Nil

-

-

325.

5404 19 90

Monofilament yarn

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

5%

-

35

326.

5603 11 10, 5603 11 90

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

5%

-

9

329.

6001 10 or

6001 92

Pile fabrics for the manufacture of toys

10%

-

9

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

-

9

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

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

10%

-

-

337.

6802 23 10,

6802 23 90,

6802 29 00,

6802 93 00

Granite slabs

20%

-

-

^{[helldod 10omit}[339.

70

Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters

5%

-

9]^helldod]

^{[helldod 10omit}[340.

70

Solar tempered glass or solar tempered (anti-reflective coated) glass for use in manufacture of solar cells/panels/modules

Provided that nothing contained in this S. No. shall have effect after the 30th September 2024

Nil

-

9]^helldod]

341.

70

Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables.

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

5%

-

9

341A.

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

342A.

7007

All goods other than those suitable for use in -
(i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711.

10%

-

-

344.

71

Rubies, emeralds and sapphires, unset and imported uncut

345.

71

Rough diamonds (industrial or non- industrial)

Nil

-

-

346.

71

Rough coloured gemstones

0.5%

-

-

347.

71

Rough semi-precious stones

0.5%

-

-

348.

7103

Pre-forms of precious and semi-precious stones

0.5%

-

-

349.

71 (except 7104 99 00)

Cut and polished coloured gemstones

5%

-

-

350.

71

Diamonds including lab grown diamonds-semi-processed, half-cut or broken

-

-

351.

71

Non-industrial diamonds including lab-grown diamonds(other than rough diamonds)

-

-

352.

71

Current coins of the Government of India

Nil

-

-

^{[helldod 10omit}[353.

71

Foreign currency coins when imported into India by a Scheduled Bank

Nil

-

39]^helldod]

354.

71

Gold dore bar, having gold content not exceeding 95%

⁵[5%] ^[helldodold[10%]^helldod]

-

9 and 40

355.

71

Silver dore bar having silver content not exceeding 95%

⁵[5%] ^[helldodold[10%]^helldod]

-

9 and 40

356.

71or 98

(i) Gold bars, other than tola bars, bearing manufacturer s or refiner s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger

(ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls

⁵[5%]

^[helldodold[10%]^helldod]

⁵[5%]

^[helldodold[10%]^helldod]

-

-

41

41

357.

71 or 98

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger

⁵[5%]

^[helldodold[10%]^helldod]

-

41

357A.

7108

All goods other than those mentioned at S. No. 354

⁵[5%]

^[helldodold[10%]^helldod]

-

-

357B.

7106

⁵[5%]

^[helldodold[10%]^helldod]

-

-

359A

71

-

Nil

-

360.

7104

Rough synthetic gemstones

0.5%

-

-

361.

7104

Rough cubic zirconia

0.5%

-

-

⁵[5%]

^[helldodold[10%]^helldod]

364B

7107 00 00, 7109 00 00, 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 711041 00, 7110 49 00,7111 00 00, 7112, 7118

All goods

⁵[5%]

^[helldodold[10%]^helldod]

-

-

364C.

7113

Gold or silver findings
Explanation.- For the purposes of this entry, gold or silver findings means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place.

⁵[5%]

^[helldodold[10%]^helldod]

-

-

⁴[364CA.

7202 60 00

Ferro-Nickel

Nil

-

-]

368.

7204

All goods

Provided that nothing contained in this S. No. shall have effect after the ⁵[31^st March, 2026] ^[helldodold[30th September 2024]^helldod]

Nil

-

-

72101210, 721012 90

-

72191200, 72191300, 72192190, 721990 90

-

374.

7225 19 90

⁵[Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00:

Provided that nothing contained in this entry shall have effect after 31^st March, 2026.]

^[helldodold[Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00

Provided that nothing contained in this entry shall have effect after 30th September 2024]^helldod]

Nil

-

9

375.

7225

⁵[The following goods, namely:- (i) hot rolled coils;

(ii) cold-rolled Magnesium Oxide (MgO) coated and annealed steel;

(iii) hot rolled annealed and pickled coils;

(iv) cold rolled full hard, for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under tariff item 7225 11 00 or 7226 11 00:

Provided that nothing contained in this entry shall have effect after 31^st March, 2026.]

^[helldodold[The following goods, namely: -

(i) hot rolled coils;

(ii) cold-rolled Magnesium Oxide (MgO) coated and annealed steel;

(iii) hot rolled annealed and pickled coils;

(iv) cold rolled full hard,

for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under tariff item 7225 11 00

Provided that nothing contained in this entry shall have effect after 30th September 2024]^helldod]

Nil

Nil

Nil

Nil

-

-

-

-

9

9

9

9

7226 11 00

All goods

5%

-

-

376E.

72

All goods other than the following, namely: -
(i) goods mentioned against S. Nos. 366, 367, 368, 369, 371A, 371B, 374, 375, 376A, 376B and 376D;
(ii) seconds and defectives of goods falling under Chapter 72

7.5%

-

-

377.

73

All goods other than, -
(i) goods mentioned against serial number 377A;
(ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone
(iii) goods falling under heading 7318 or 7323

10%

-

-

377A.

7307 29 00,
7307 99 90,
7308 90 90,
7310 29 90,
7320 90 90,
7325 99 99,
7326 19 90,
7326 90 99

All goods other than SIM socket/other mechanical items (Metal) (7326 90 99) for cellular mobile phone

10%

-

-

All goods

378.

7325

Metal parts for use in the manufacture of electrical insulators falling under heading 8546

7.5%

-

9

379.

73

Pipes and tubes for use in manufacture of boilers

7.5%

-

9

380.

7326 90 99

Forged steel rings for manufacture of special bearings for use in wind operated electricity generators

5%

-

9 and 24

⁴[380A.

7402 00 10

Blister Copper

Nil

-

-]

381.

7408

⁵[Copper wire or refined copper of which the maximum cross-sectional dimension exceeds 6 mm for the manufacture of photovoltaic ribbon or tinnedcopper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon for manufacture of solar photovoltaic cell or modules]

^[helldodold[Flat copper wire for use in the manufacture of photo voltaic ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules]^helldod]

Nil

-

9

^{[helldod 10omit}[387.

79

Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes

10%

-

42]^helldod]

390.

8101 99 90

Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

5%

-

-

392.

82

Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn- out dies exported out of India for repairs

10%

-

43

393.

84

The following goods, namely:-

(i) Cricket bat and hockey stick splice joining machine

(ii) Rugby ball or soccer ball stitching Machine

(iii) Moulds for soccer ball, basketball and volley ball

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

5%

-

-

394.

84

Bacteria removing clarifier

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

Nil

-

-

395.

84 or any other Chapter

The following goods, namely:-

(i) Marine seawater pumps with fibre impellers,

(ii) Automatic fish/prawn feeder

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

5%

-

-

396.

84 or any other Chapter

Machinery or equipment for effluent treatment plant for leather industry

Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2022.

Nil

-

44

397.

84 or any other Chapter

Goods specified in List 10 required for use in high voltage power transmission project

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

7.5%

-

45

399.

84 or any

other

Chapter

The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely:-

(1) Machinery or equipment specified in List 11;

(2) Parts for manufacture of the goods at (1)

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

5%

5%

-

-

-

9

400.

84 or any other Chapter

The following goods(other than old and used) for use in textiles industry; namely:-

(1) Machinery or equipment specified in List 12;

(2) Parts for manufacture of the goods at (1)

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

5%

5%

-

-

-

9

403.

84 or any other Chapter

Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation

Provided that nothing contained in this S. No. shall have effect after the ⁵[31^st March, 2026] ^[helldodold[30th September 2024]^helldod]

Nil

-

47

404.

⁵[25, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69,73, 74, 82, 84, 85, 87, 89 or 90]

^[helldodold[27, 29, 31, 38, 39, 73, 82, 84, 85, 87, 89 or 90]^helldod]

Goods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under:
(a) petroleum exploration licenses or mining leases
(b) the New Exploration Licensing Policy
(c) the Marginal Field Policy (MFP)
(d) the Coal Bed Methane Policy
(e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)

Explanation.- - For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub-contractor, as defined below:-

(i) licensee means a person authorised to prospect for mineral oils (which include petroleum and natural gas) in pursuance of a petroleum exploration license granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948)

(ii) lessee means a person authorised to mine oils (which include petroleum and natural gas) in pursuance of a petroleum mining lease granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948)

(iii) contractor means a company (Indian or foreign) or a consortium of companies with which the Central Government has entered into an agreement in connection with petroleum operations (consisting of prospecting for or extraction or production of mineral oils) to be undertaken by such company or consortium.

(iv) sub-contractor means a person engaged by licensee/lessee or contractor for the purpose of conducting petroleum operations on behalf of such licensee/lessee or contractor, as the case maybe

NIL

12%

48

405.

84 or any other Chapter

The following goods, namely:-

(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW

(2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:-

(a) Special bearings,

(b) Gear box,

(c) Yaw components,

(d) Wind turbine controllers, and

(e ) Parts of the goods specified at (a) to (d)

(3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators

(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators

(5) Raw materials for the manufacture of -

(a) blades for rotor of wind operated electricity generators, or

(b) parts, sub-parts of such blades

Provided that nothing contained in clauses (1) and (3) shall have effect after the 31^st March, 2022:

Provided further that nothing contained in clauses (2), (4) and (5) shall have effect after the 31st March, 2025

5%

5%

5%

5%

5%

-

-

-

-

-

49

49

49

49

49

406.

84 or any

other

Chapter

Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators

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

5%

-

9 and 24

407.

84 or any

other

Chapter

Goods required for,-

(a) the substitution of ozone depleting substances (ODS);

(b) the setting up of new capacity with non - ODS technology.

Explanation.- "Goods" , for the purpose of this entry means goods which are designed exclusively for non-ODS technology

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

Nil

-

50

408.

84 or any

other

Chapter

(A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernization of a fertilizer plant;

and

(B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above

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

5%

_

9 and 51

409.

84 or any

other

Chapter

Goods specified in List 13 required for setting up crude petroleum refinery

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

5%

-

-

410.

84 or any

other

Chapter

The following goods, namely:-

(1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles;

(2) Parts of the kits specified at (1)

Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2022.

5%

-

9 and 52

413.

84 or any

other

Chapter

All goods, for renovation or modernization of a power generation plant (other than captive power generation plant)

Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2022.

5%

-

9 and 53

414.

84 or any

other

Chapter

All goods, imported by a manufacturer- supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant)

Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2022.

5%

-

9 and 54

⁵[415.

84 or any other chapter

7.5%

-

9

(b) The following goods for use in the manufacture of catalytic convertors or its parts, namely: -

(i) Raw Substrate (ceramic)

(ii) Washcoated Substrate (ceramic)

(iii) Raw Substrate (metal)

(iv) Washcoated Substrate (metal)

(v) Stainless Steel wire cloth stripe (falling under tariff item 7314 14 10)

(vi) Wash Coat

7.5%

-

9

(c) Parts of catalytic converters, made up of Platinum or Palladium falling under 7110, for manufacture of catalytic convertors

5%

-

9]

^[helldodold[415.

84 or any other Chapter

(a) Parts of catalytic convertors, for manufacture of catalytic convertors

(b) The following goods for use in the manufacture of catalytic convertors or its parts, namely: -

(i) Raw Substrate (ceramic)
(ii) Washcoated Substrate (ceramic)
(iii) Raw Substrate (metal)
(iv) Washcoated Substrate (metal)
(v) Stainless Steel wire cloth stripe (falling under tariff item 7314 14 10)
(vi) Wash Coat

7.5%

7.5%

-

-

9

9]^helldod]

Platinum or Palladium for use in the manufacture of: -

(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843;

(ii) all goods falling under sub-heading 3815 12.

416.

2825 60 20

Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters

5%

-

9

417.

2846 10 90

Cerium compounds for use in the manufacture of washcoat for catalytic converters

5%

-

9

418.

3824 99 00

Zeolite for use in the manufacture of washcoat for catalytic converters

5%

-

9

^{[helldod 10omit}[419.

2818 20 90

Aluminium Oxide for use in the manufacture of washcoat for catalytic converters

5%

-

9]^helldod]

^{[helldod 10omit}[420.

2818 20 90

Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors

5%

-

9]^helldod]

^{[helldod 10omit}[421.

84, 85 or 90

(i) Goods specified in List 16, other than those falling under tariff items 8517 61 00, 8517 62 90, 8517 69 90, required for basic telephone service, cellular mobile telephone service, internet service or closed users s group 64 KBPS domestic data network via INSAT satellite system service

(ii) Parts, for manufacture of the goods at (i)

Nil

Nil

-

-

55]^helldod]

9

422.

84, 85 or 90

Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD)

Nil

-

9

423.

84, 85 or 90

Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips

Nil

-

9

426.

84, 85 or any Chapter

The goods specified in List 19, for the manufacture of goods falling under heading/sub-heading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 00 00

(2) Parts, for manufacture of the goods at (1)

Nil

-

9

⁴[426A.

Any  chapter

(i) The goods specified in List 41, for the manufacture of photovoltaic cells falling under tariff item 8541 42 00 or photovoltaic modules falling under tariff item 8541 43 00

(ii) Parts, for manufacture of goods at item (i) above

Nil

-

9]

428.

84, 85 or 90

The following goods, imported by an accredited press cameraman:-

(i) Photographic cameras;

(ii) cinematographic cameras;

(iii) digital cameras; and

(iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

Nil

-

58

429.

84, 85 or 90

The following goods, imported by an accredited journalist:-

(i) Personal computers including lap top personal computers;

(ii) typewriters; and

(iii) fax machines

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

Nil

-

59

(a) Goods specified in List 21

(b) Goods specified in List 22

(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-

(a) Goods specified in List 21

(b) Goods specified in List 22

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

5%

Nil

5%

Nil

-

-

-

-

60(i) and 9

60(ii) and 9

432.

84, or any Chapter

The following goods (other than old and used) for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 24 and List 25;

(2) Parts, for manufacture of the goods at (1)

Provided that nothing contained in this entry shall have effect after the 31^st March, 2023.

5%

5%

-

-

-

9

433.

84 or any chapter

Machinery or equipment for effluent treatment plant for handloom sector or handicraft sector.

Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2022

Nil

-

44

434.

84 or any Chapter

The following goods (other than old and used) for use in the silk textile industry, namely:-

(i) Machinery or equipment specified in List 26, required for reeling, weaving, twisting, processing and printing;

(ii) Automatic reeling/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments

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

5%

Nil

-

-

9

-

435.

84 or any Chapter

The following goods, namely:-

(A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour;

(B) Mailroom equipment suitable for use with (A), namely:-

(i) overhead conveyor gripper;

(ii) stacker;

(iii) wrapper;

(iv) labeller;

(v) strapper;

(vi) inserters;

(vii) delivery conveyors

5%

5%

-

-

-

31

436.

84 or 85

Spares, supplied with outboard motors for maintenance of such outboard motors

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

5%

-

62

437.

84 or 85

Braille printer or Braille embosser or Braille display, specially designed for computer systems

Nil

-

-

438.

84 or 85

Truck refrigeration unit

Nil

-

-

439.

84, 85 or 90

Goods specified in List 27, designed for use in the leather industry or the footwear industry

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

5%

-

-

440.

84

Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne disease.

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

5%

-

-

^{[helldod 10omit}[441.

84

Spinnerettes made interalia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India

10%

-

63]^helldod]

442.

84

Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India

⁵[5%] ^[helldodold[7.5%]^helldod]

-

64

444.

84

Geothermal ground source heat pumps

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

Nil

-

-

445.

84 or any

other

Chapter

Following goods for making of gem and jewellery -

(1) Automatic Chain Making machine,

(2) chain twisting machine,

(3) Spiral making machine,

(4)Rolling machine (combined Profile Groovers/Strip Making) and

(5) Automatic Investing Machine/casting Machine.

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

5%

-

-

446.

8431

Parts and components for manufacture of tunnel boring machines

2.5%

-

9

448.

84 or any other Chapter

(A) The following goods, namely:-

(i) Paddy transplanter;

(ii) Laser land leveler

(iii) Reaper-cum-binder;

(iv) Sugarcane harvester;

(v) Straw or fodder balers;

(vi) Cotton picker;

(vii) Track used for manufacture of track type combine harvesters;

(viii) Sugarcane planter;

(ix) Root or tuber crop harvesting machines;

(B) Parts and components required for manufacture of goods specified at (A)

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

2.5%

2.5%

-

-

-

9

All goods other than engines of-
(i)motor vehicles falling under heading 8702 
  or 8704;

(ii)motor cars falling under heading 8703, or

(iii)motor cycles falling under heading 8711.
 

(i)motor vehicles falling under heading 8702 or 8704;

(iii)motor cycles falling under heading 8711.
 

(i)motor vehicles falling under heading 8702 or 8704;

(iii)motor cycles falling under heading 8711.
 

(i)motor vehicles falling under heading 8702 or 8704;

(iii)motor cycles falling under heading 8711.
 

(i)motor vehicles falling under heading 8702 or 8704;

448G.

8414 40

All goods other than those suitable for use in -
(i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711

7.5%

-

-

448H.

8414 80 (except 8414 80 11)

7.5%

-

-

 449A.

-

451.

8419

Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system

Nil

-

9

Coffee roasting, brewing or vending machines for use in the manufacture or processing of coffee

454.

8421 99 00

All goods other than Reverse Osmosis (RO) membrane element for household type filters

7.5%

-

-

455.

84223000,

84224000 or

84229090

All goods

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

5%

-

-

458.

8438

All goods

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

5%

-

-

460.

8446, 8448

Provided that nothing contained in this S.No. shall have effect after 31st March, 2025.

-
-
-
-

-
-
-
9.

460A.

8446

The following weaving machines (other than old and used), for use in the textile industry, namely: -

(i) Carbon Fabric Weaving Rapier Looms;

(ii) Biaxial and multiaxial weaving machines for manufacturing technical textiles;

(iii) 3-D and block weaving machines for manufacturing technical textiles:

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

5%

-

-

460B.

8447

The following knitting machines (other than old and used), for use in the textile industry, namely: -

(i) Flat Knitting Machines (11 revolutions per minute or minimum speed of 0.3 Mts per sec);

(ii) Warp Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM);

(iii) Raschel Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM);

(iv) Knitting machines for spacer fabrics:

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

5%

-

-

The following goods (other than old and used), for use in the textile industry, namely: -

(i) Industrial sewing machine (tariff heading 8452);

(ii) Laser garment panel cutter (tariff item 8456 11 00);

(iii) Whole garment making machine (knitted) (chapter 84);

(iv) Ink Jet printing machines (tariff item 8443 39 10):

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

5%

5%

5%

5%

-

-

-

-

-

-

-

-

Machinery (other than old and used) for manufacture of non- wovens textiles, namely: -

(i) Complete production lines for the production of following non-wovens, up to rolled goods preparation and packing, namely:

(a) Needle punched non- wovens

(b) Chemically bonded non- wovens

(c) Thermally bonded non- wovens

(d) Stitch bond non-wovens

(e) Spun laced (hydro entangled) non-wovens

(f) Melt blown non-wovens

(g) Spun bond melt blown (SMS) non-wovens

(ii) Machinery for finishing of all non-wovens;

(iii) Machinery for converting non-wovens into made-ups:

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

5%

-

-

84, or any chapter

Parts and components (other than old and used) for use in manufacturing of textile machineries (falling under tariff headings 8444, 8445, 8446, 8447, 8448, 8449, 8451, 8452):

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

5%

-

9

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

8448

Nil

-

- .

462.

8483 40 00

'Ball screws for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463'

2.5%

-

9

463.

8466 93 90

'Linear Motion Guides for use in the manufacture of CNC Lathes (tariffitems 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463']

2.5%

-

9

464.

¹¹[8537 10]

^[helldodold[8537 10 00]^helldod]

'CNC Systems for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463']

2.5%

-

9

The following goods for use in the manufacture of plastic processing machineries (tariff items 8477 10 00, 8477 20 00, 8477 30 00):

(i) S. G. Ingot Castings (7325 10 00)

(ii) Linear Motion Guides (8477 90 00)

(iii) Ball Screws (8483 40 00)

5%

5%

-

-

9

9

467.

8472 90 or 8473 40

The following goods, namely:-

(i) Cash dispenser or automatic bank note dispenser;

(ii) Parts and components of the goods mentioned at (i)

Nil

Nil

-

-

-

9

468.

84 or

85

The following goods, namely :-

(i) Micro ATMs as per standards version 1.5.1;

(ii) Fingerprint reader/scanner other than Fingerprint reader/ scanner for use in manufacturing of cellular mobile phones

(iii) Iris scanner;

(iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer);

(v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above.

⁴[Provided that nothing contained in items (i) to (iv) shall have effect after the 30^th September, 2024:

Provided further that nothing contained in item (v) shall have effect after the 31^st March, 2026.]

Nil

Nil
 

Nil

Nil

Nil

-

-
 

-

-

-

-

-
 

-

-

9

469.

8472 90 or

8473 40

Atmospheric water generator

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

5%

-

-

470.

8479 30 00

All goods

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

5%

-

-

471.

Any Chapter

All parts for use in the manufacture of LED lights or fixtures including LED Lamps

10%

-

9

472.

Any Chapter

All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps

10%

-

9

^{[helldod 10omit}[475.

85 or any other Chapter

Goods specified in List 28

5%

-

55 or

56 or 57, and 65]^helldod]

476.

85 or any

other

Chapter

Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team

Nil

Nil

66

477.

85 or any

other

Chapter

Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom.

Nil

Nil

67

^{[helldod 10omit}[478.

85 or any

other

Chapter

The wireless apparatus, accessories and parts specified in List 29, imported by a licensed amateur radio operator

5%

-

68]^helldod]

^{[helldod 10omit}[479.

85 or any

other

Chapter

The following goods, namely:-

(1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, -

(i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or

(ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or

(iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology;

(2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology.

(3) Parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology

Provided that nothing contained in this S. No. shall have effect after the 30th September 2024

Nil

-

69]^helldod]

480.

85 or any

other

Chapter

Goods imported for being tested in specified test centers

Nil

Nil

70

^{[helldod 10omit}[482.

84 or 85

(1) Newspaper page transmission and reception facsimile system or equipment;

(2) Telephoto transmission and reception system or equipment

5%

-

71]^helldod]

485A.

8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72

All goods other than those suitable for use in -
(i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711

10%

-

-

(i)motor vehicles falling under heading 8702
  or 8704;

(iii)motor cycles falling under heading 8711
 

7.5%

-

-

The following goods for use in the manufacturing of Microphones falling under tariff item 8518 10 00, namely: - (i) Microphone Cartridge;
(ii) Microphone Holder;
(iii)Microphone Grill;
(iv)Microphone Body.

490.

8537

All goods other than those suitable for use in -
(i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711

7.5%

-

-

491.

8544 (except 8544 30 00 and 8544 70)

All goods (other than USB Cable for cellular mobile phone)

10%

-

-

^{[helldod 10omit}[495.

8507

Batteries for electrically operated vehicles, including two and three wheeled electric motor 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 electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as soleckshaw .

15%

-

9 and 72]^helldod]

^{[helldod 10omit}[497.

8504

Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters

5%

-

9 and 24]^helldod]

498.

8507 90

Battery separators

5%

-

-

8529 90 90

5%

-

-

500.

8523

CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers

Nil

-

-

502.

8525 89 00

Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones

Nil

-

-

503.

8523

Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad

Nil

-

-

504.

85 or any

other

Chapter

Parts and Components of Digital Still Image Video Cameras

Nil

-

9

509.

85 or any other Chapter

(a) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely:
 (i) populated printed circuit boards;
(ii) charger or power adapter;

(b) sub-parts for use in manufacture of items mentioned at (a) above

Nil

-

9

510.

85 or any other Chapter

(a) Parts, components and accessories for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00, other than the following items, namely: - (i) populated printed circuit boards;
(ii) charger or power adapter

(b) Sub-parts for use in manufacture of items covered in (a) above

Nil

-

9

511.

85 or any other Chapter

(a) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 8525 81 to 8525 89, other than the following items, namely: -
(i) populated printed circuit boards;
(ii) charger or power adapter;

(b) sub-parts for use in manufacture of items mentioned at (a) above ;

Nil

-

9

512.

85 or any other Chapter

(a) Parts, components and accessories except Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack;
(b) Sub-parts for use in manufacture of items mentioned at (a) above. ;

(b) in column (4), for the entry, the entry 2.5% shall be substituted with effect from the 1st day of April, 2021;

(a) Parts, components and accessories except: -
(i) Lithium ion cell (falling under tariff item 8507 60 00) and;
(ii) Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90)
for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00;

(b) Sub-parts for use in manufacture of items mentioned at (a) above

2.5%

-

9

512A.

Any Chapter

Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) of Lithium-ion battery and battery pack

2.5%

-

9

513.

Any Chapter

(a) Parts or components for use in manufacture of populated printed circuit board of,-

(v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) tariff item 8521 90 90;

(vi) CCTV Camera/IP Camera tariff item 8525 81 to 8525 89

(vii) Reception apparatus for television but not designed to incorporate a video display tariff item 8528 71 00;

(b) Sub-parts for use in the manufacture of the parts or components in item (a) above.

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

Nil

Nil

-

-

9

9

8524

-

9

515B

8529

The following goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524 8529, namely: -
(i) Chip on Film;
(ii) Printed Circuit Board Assembly (PCBA);
(iii) Cell (glass board/substrate).

-

9

8529

8529 10 99

8529 90 90

8529 10 99

8529 90 90

Parts suitable for use solely or principally with  the apparatus of headings 8528,namely  :-

(i) other cathode ray tube monitors (8528 49 00);

(ii) other monitors (8528 59 00);

(iii) other projectors (8528 69 00);

(iv) reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus, -

(a) not designed to incorporate a video   display or screen (8528 71 00); and

(b) other Monochrome (8528 73).

516C.

8536 41 00,
8536 49 00

All goods other than those suitable for use in -
(i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or
(iii) motor cycles falling under heading 8711

10%

-

-

517.

8540 71 00

Magnetron of up to 1.5KW used for the manufacture of domestic microwave Ovens

Nil

-

9

518.

8549 (except 8549 99 00)

Battery scrap and battery waste

5%

-

-

519.

Any Chapter

Raw materials or parts for use in manufacture of e-Readers

5%

-

9

520.

86

Loco simulators

5%

-

-

521.

86 or any Chapter

Train protection and warning system

7.5%

-

-

522.

8609 00 00

Refrigerated containers

5%

-

-

523.

86040000

Track machines and parts

7.5%

-

-

524.

8702 or 8704

Motor vehicles (excluding electrically operated vehicles), if imported, -

(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;

(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.

(2) other than (1) above.

15%

25%
 

40

-

-

-

-

-

-

525.

(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, -

(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis

(b) any of the above components, parts or subassemblies inter-connected with each other but not mounted on a chassis

(2) in a form other than (1) above,-

Explanation. - For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation. ;

15%

25%

40%

-

526.

8703

Motor cars and other motor vehicles (excluding electrically operated vehicles) principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,-

(1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;

(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.

(2) in any other form,-

(a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both;

(b) other than (a) above

15%

35%

100%

70%

-

-

-

-

-

-

-

-

526A.

8703

Electrically operated vehicles, if imported,-

(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with -

(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis

(b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis

(2) in a form other than (1) above, -

(a) with a CIF value more than US $40,000

(b) other than (a) above

(c) with a minimum CIF value of US $35,000 imported in terms of provisions of the ‘Scheme to promote manufacturing of electric passenger cars in India’ notified vide S.O. No. 1363 (E) dated 15th March, 2024, by the Ministry of Heavy Industries:

Provided that nothing contained in item (2)(c) in this S. No. shall have effect after the 31^st March, 2031.

Explanation. - For the removal of doubts, the exemption contained in items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub-assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8703 of the Customs Tariff Act, 1975 as per the general rules of interpretation.

35%

100%

70%

15%

-

-

-

-

-

-

-

117

527

8507 60 00

Lithium ion cell for use in manufacture of battery or battery pack, other than those mentioned against S. Nos. 527A and 527B

5%

-

9

527A

8507 60 00

Provided that nothing contained in this S. No. shall have effect after the ⁵[31^st March, 2026] ^[helldodold[30th September 2024]^helldod]

5%

-

9

527B

8507 60 00

Provided that nothing contained in this S. No. shall have effect after the ⁵[31^st March, 2026] ^[helldodold[30th September 2024]^helldod]

5%

-

9

8507

528AA.

8504 40 30

528B

8507 60 00

Lithium ion battery or battery pack of cellular mobile phones

15%

-

-

528C

8507 60 00

10%

-

-

530.

8704

Refrigerated motor vehicles

Nil

-

-

Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation-

(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle,with-

  (a) engine, gearbox and transmission mechanism not in a pre-assembled condition;

  (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly;

(2) in a form other than (1) above.

15%

25%

50%

-
 

-


-

-
 

-


-";

531A

(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system whether or not individually pre-assembled, with, -

Explanation. - For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or subassemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation. ;

532.

8714 91 00,

8714 92,

8714 93,

8714 94 00,

8714 95,

8714 96 00,

8714 99

All goods other than Bicycle parts and components

15%

-

-

Vehicles, automobile parts/components, sub-systems and tyres specified in List 36, when imported by testing agencies specified in List 37, for the purpose of testing and/or certification

533.

88

Gliders, or simulators of aeroplanes or simulators of helicopters

Nil

-

-

534.

88 or any other Chapter

Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders)

Nil

-

74

535.

88 or any Other Chapter

Raw materials -

(a) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder);

(b) for manufacture of parts of aircraft at (a)

Nil

-

9

35A.

Any Chapter

Components or parts, including engines, of aircraft of heading 8802 -
(a) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder;
(b) for manufacture of parts of aircraft at (a), imported by Public Sector Units under the Ministry of Defence

Nil

-

9 and 109

536.

88 or any other Chapter

Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of

(i) aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) 8802 or

(ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities.

Nil

-

9 and 74

537.

8802 (except 8802 60 00)

All goods

Nil

Nil

76

538.

8807

Components or parts, including engines, of aircraft of heading 8802

Nil

-

77

(b) Ground equipments brought for testing of (a)

540.

8802 (except 8802 60 00)

All goods

Nil

-

79

542.

8802 (except 8802 60 00)

All goods

Nil

-

80

543.

8802 (except 8802 60 00)

All goods

2.5%

-

81

544.

Any Chapter

Parts (other than rubber tubes), of aircraft of heading 8802

Nil

-

26

³[544A

Any Chapter

Components or parts which are prescribed in any of the following manuals:-
i. Aircraft Maintenance Manual (AMM);
ii. Component Maintenance Manual (CMM);
iii. Illustrated Parts Catalogue (IPCL);
iv. Structural Repair Manual (SRM); or
v. Standard Procedure Manual (SPM) of the OEMs, when imported into India for servicing, repair, maintenance or overhauling, subject to fulfilling respective conditions, the condition number of which is mentioned in the corresponding entry in column (6) against the serial number 536, 538 or 544.

-

5%

-]

*545.

Any Chapter

Parts (other than rubber tyres and tubes), of aircraft of heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder)

2.5%

-

-

546.

Any Chapter

Parts (other than rubber tubes), of aircraft of heading 8802

Nil

-

27

548.

89

Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods

Nil

-

82

549.

89 or any other Chapter

Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit.

Explanation: For the purpose of this entry, "Ocean going vessels" includes-

(a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like;

(b) war ships of all kinds including submarines;

(c ) tugs, dredgers, fire-floats and salvage ships; and

(d) oil rigs, drilling ships and jack-up rigs.

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

Nil

-

9

550.

89 or any Chapter

Spare parts and consumables for repairs of ocean going vessels registered in India.

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

Nil

-

83

551.

8901

All goods (excluding vessels and other floating structures as are imported for breaking up)

Nil

-

84

Foreign Going Vessel converted for a coastal run:

Provided that such vessel re-converts to a foreign going vessel within six months from the date of such conversion.

Explanation. - For the purpose of this entry,

(i) Foreign going vessel shall have the same meaning as assigned to it under clause (21) of Section 2 of the Customs Act1962.

(ii) Conversion to coastal Vessel shall include the vessel granted necessary license under the Merchant Shipping Act,1958

553.

8902,

8904 00 00 or

8905 90

All goods (excluding vessels and other floating structures as are imported for breaking up)

5%

-

84

555.

8906

All goods (excluding vessels and other floating structures as are imported for breaking up)

Nil

-

84

558.

Any Chapter

Raw materials and parts, for use in the manufacture of goods falling under heading 8901, 8902, 8904, 8905( except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962(52of 1962).

Explanation: Nothing contained in this exemption shall have effect on or after 24th day of November, 2015

Nil

-

85

⁵[559.

Any Chapter

(A) Raw materials, components, consumables or parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906;

(B) spare parts used in relation to the manufacture of goods falling under tariff item 8906 10 00;

(C) technical documentation in printed or digital form required in the manufacture of goods falling under tariff item 8906 10 00.

Explanation.- For the purposes of this entry, it is clarified that in the case of raw

materials and parts already imported under S. No. 558 above and lying unutilized,-

(i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and

(ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification:

Provided that nothing contained in this entry shall have effect after the 31^st March, 2025.

Nil

-

9]

^[helldodold[559.

Any Chapter

Raw materials and parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906

Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S.No. 558 above and lying unutilized,-

( i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and

(ii). In the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification

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

Nil

-

9]^helldod]

560.

Any Chapter

Parts, for repairs of dredgers

Nil

-

-

561.

90

Coronary stents and coronary stent systems for use with cardiac catheters

Nil

-

-

562.

90

Endovascular stents

Nil

-

-

9019 10 20, 9022 90 10 or 9022 90 30

Goods required for medical, surgical, dental or veterinary use

Explanation. - For the purposes of this entry, the term Goods refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof

5%

-

-

9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30)

(i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90);

(ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: -

(a) Static User Interface (9018 90 99);
(b) X-Ray Diagnostic Table (9022 90 40);
(c) Vertical Bucky (9022 90 90);
(d) X-Ray Tube Suspension (9022 90 90);
(e) High Frequency X-Ray Generator (>25KHz) (9022 14 10);
(f) X-Ray Grid (9022 90 90);
(g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).
(h) Flat Panel Detector, including Scintillators (9022 90 90)
(i) X-ray Tube (9022 30 00)]

7.5%

-

-

10%

-

9

(i) Vertical Bucky;

(ii) X-Ray Tube Suspension;

(iii) X-Ray Grid;

10%

-

9

10%

-

9

⁴[563E.

9022 30 00

5%

-

9 and 120

7.5%

-

9 and 121

10%

-

9 and 122

563F.

9022 90 90

5%

-

9 and 120

7.5%

-

9 and 121

10%

-

9 and 122]

564.

90 or any other Chapter

Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely:-

(a) Static User Interface (9018 90 99);
(b) X-Ray Diagnostic Table (9022 90 40);
(c) Vertical Bucky (9022 90 90);
(d) X-Ray Tube Suspension (9022 90 90);
(e) High Frequency X-Ray Generator (>25KHz) (9022 14 10);
(f) X-Ray Grid (9022 90 90);
(g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90).
(h) Medical Grade Monitor (8528 59 00);
(i) Flat Panel Detector, including Scintillators (9022 90 90);
(j) X-ray Tube (9022 30 00)]

2.5%

-

9

^{[helldod 10omit}[565.

90 or any oth- er Chapter

The following goods for use in the manufacture of Flexible Medical Video Endoscope (heading 9018), namely :-

(i) CCD/CMOS Camera Sensor;

(ii) Main printed circuit board of CCD/CMOS Camera Sensor;

(iii) Objective Lens for CCD/CMOS Camera Sensor;

(iv) Light Guide/Image Guide optical fiber bundle;

(v) Ultrasound Transducer;

(vi) Main printed circuit board of Ultrasound Transducer.

2.5%

-

9]^helldod]

^{[helldod 10omit}[566.

Any Chapter

Polypropylene, Stainless steel Strip and Stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae

2.5%

-

9]^helldod]

567.

Any Chapter

Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve

Nil

-

9

^{[helldod 10omit}[568.

Any Chapter

Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Glucometers)

2.5%

-

9]^helldod]

569.

Any Chapter

The following goods, namely:-

(a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets;

(b) Accessories of the medical equipment at (a);

(c ) Parts required for the manufacture of the medical equipment at (a)

5%

5%

5%

-

-

-

-

-

9

570.

90 or any

other

Chapter

Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof

Nil

-

86

571.

90 or any

Chapter

Artificial Heart (left ventricular assist device)

Nil

-

-

572.

90 or any

Chapter

Patent ductus arteriosus/ Atrial septal defect occlusion device

5%

-

-

573.

90 or any

other

Chapter

(a) The following goods for physically disabled persons, namely:

(i) Crutches;

(ii) Wheel chairs

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers;

(vi) Artificial limbs

(b) Parts of goods at (a)

Nil

Nil

-

-

-

-

574.

90 or any other Chapter

Parts for the manufacture of hearing aids including deaf aids

Nil

-

-

575.

90 or any other Chapter

Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals

5%

-

87

576.

90 or any other Chapter

Blood Glucose Monitoring System (Glucometer) and test strips

5%

-

-

577.

90 or any other Chapter

Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use

⁴[Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2029.]

5%

-

88

578.

90 or any other Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 30

Nil

-

-

Any Chapter

Nil

-

9

^{[helldod 10omit}[579.

90 or any other Chapter

Survey (DGPS) instruments, 3D modeling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for surveying and prospecting of minerals

2.5%

-

89]^helldod]

580.

9022