Notification No. 10/2025 - Integrated Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

NOTIFICATION No. 10/2025-Integrated Tax (Rate)

New Delhi, the 17^thSeptember, 2025

G.S.R…-(E). - In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Integrated Tax (Rate), dated the 28^th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28^thJune, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-State supplies of goods, the description of which is specified in column (3) of the Schedule below, falling under the tariff item, subheading, Heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017).

SCHEDULE

S. No.	Chapter/Heading/Sub-heading/Tariff item	Description of goods
(1)	(2)	(3)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
6.	0106	Other live animals such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh or chilled
8.	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled
9.	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods, other than fresh or chilled, other than prepackaged and labelled
10.	03	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting ¹[5%] ^[helldodold[2.5%]^helldod]
11.	0301	Live fish
12.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
13.	0304, 0306, 0307, 0308,0309	All goods, fresh or chilled
14.	0303, 0304, 0305, 0306, 0307, 0308, 0309	All goods, other than fresh or chilled, and other than prepackaged and labelled
15.	0401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk
16.	0403	Curd, Lassi, Butter milk, other than pre-packaged and labelled
17.	0406	Chena or paneer, whether or not pre-packaged and labelled
18.	0407	Birds' eggs, in shell, fresh, preserved or cooked
19.	0409	Natural honey, other than pre-packaged and labelled
20.	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
21.	0504	All goods, fresh or chilled
22.	0504	All goods, other than fresh or chilled, other than prepackaged and labelled
23.	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
24.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
25.	0511	Semen including frozen semen
26.	06	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
27.	0701	Potatoes, fresh or chilled
28.	0702	Tomatoes, fresh or chilled
29.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
30.	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
31.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
32.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
33.	0707	Cucumbers and gherkins, fresh or chilled
34.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
35.	0709	Other vegetables, fresh or chilled.
36.	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
37.	0711	Vegetables provisionally preserved, but unsuitable in that state for immediate consumption
38.	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
39.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled
40.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.
41.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled
42.	08	Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled
43.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
44.	0801	Brazil nuts, fresh, whether or not shelled or peeled
45.	0802	Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled
46.	0803	Bananas, including plantains, fresh or dried
47.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
48.	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
49.	0806	Grapes, fresh
50.	0807	Melons (including watermelons) and papaws (papayas), fresh
51.	0808	Apples, pears and quinces, fresh
52.	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
53.	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh
54.	0813	Tamarind dried
55.	0814	Peel of citrus fruit or melons (including watermelons), fresh.
56.	07, 09 or 10	All goods of seed quality
57.	0901	Coffee beans, not roasted
58.	0902	Unprocessed green leaves of tea
59.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality
60.	0910 11 10	Fresh ginger, other than in processed form
61.	0910 30 10	Fresh turmeric, other than in processed form
62.	1001	Wheat and meslin, other than pre-packaged and labelled
63.	1002	Rye, other than pre-packaged and labelled
64.	1003	Barley, other than pre-packaged and labelled
65.	1004	Oats, other than pre-packaged and labelled
66.	1005	Maize (corn), other than pre-packaged and labelled
67.	1006	Rice, other than pre-packaged and labelled
68.	1007	Grain sorghum, other than pre-packaged and labelled
69.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled
70.	1101	Wheat or meslin flour, other than pre-packaged and labelled
71.	1102	Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled
72.	1103	Cereal groats, meal and pellets, other than pre-packaged and labelled
73.	1104	Cereal grains hulled
74.	1105	Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled
75.	1106	Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled
76.	1106 10 10	Guar meal
77.	12	All goods of seed quality
78.	1201	Soya beans, whether or not broken, of seed quality
79.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality
80.	1204	Linseed, whether or not broken, of seed quality
81.	1205	Rape or colza seeds, whether or not broken, of seed quality
82.	1206	Sunflower seeds, whether or not broken, of seed quality
83.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality
84.	1209	Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing
85.	1210	Hop cones, fresh
86.	1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets
87.	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled
88.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled
89.	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
90.	1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
91.	1301	Lac and Shellac
92.	1401	Sal leaves, siali leaves, sisal leaves, sabai grass
93.	1404 90 40	Betel leaves
94.	1404 90 60	Coconut shell, unworked
95.	1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks
96.	1701 or 1702	(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled
97.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled
98.	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled
99.	1905	Pappad, by whatever name it is known
100.	1905 or 2106	Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called
101.	2009 89 90	Tender coconut water other than pre-packaged and labelled
102.	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc
103.	2201	Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container)
104.	2201	Non-alcoholic Toddy, Neera including date and palm neera
105.	2301, 2302, 2308, 2309	Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran
106.	2306	De-oiled rice bran
107.	2306	Cotton seed oil cake
108.	2302, 2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda
109.	2501	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water
110.	26	Uranium Ore concentrate
111.	2716 00 00	Electrical energy
112.	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
113.	30 or any other Chapter	Drugs or medicines listed in Annexure I
114.	3002	Human Blood and its components
115.	3006	All types of contraceptives
116.	3101	All goods and organic manure, other than pre-packaged and labelled
117.	3304	Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta
118.	3825	Municipal waste, sewage sludge, clinical waste
119.	3926	Plastic bangles
120.	4014	Condoms and contraceptives
121.	4016	Erasers
122.	4401	Firewood or fuel wood
123.	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
124.	44 or 68	Deities made of stone, marble or wood
125.	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
126.	46	Plates and cups made up of all kinds of leaves/ flowers/bark
127.	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
128.	4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks
129.	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
130.	4820	Exercise book, graph book, laboratory note book and notebooks
131.	48 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India
132.	4901	Printed books, including Braille books
133.	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
134.	4903	Children's picture, drawing or colouring books
135.	4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated
136.	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
137.	4907	Duty Credit Scrips
138.	5001	Silkworm laying, cocoon
139.	5002	Raw silk
140.	5003	Silk waste
141.	5101	Wool, not carded or combed
142.	5102	Fine or coarse animal hair, not carded or combed
143.	5103	Waste of wool or of fine or coarse animal hair
144.	52	Gandhi Topi, Khadi yarn
145.	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets
146.	5303	Jute fibres, raw or processed but not spun
147.	5305	Coconut, coir fibre
148.	53	Coir pith compost other than pre-packaged and labelled
149.	63	Indian National Flag
150.	6703	Human hair, dressed, thinned, bleached or otherwise worked
151.	6912 00 40	Earthen pot and clay lamps
152.	69	Idols made of clay
153.	7018	Glass bangles (except those made from precious metals)
154.	7117	Bangles of lac/shellac
155.	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella.
156.	8214	Pencil sharpeners
157.	8445	Charkha for hand spinning of yarns, including amber charkha
158.	8446	Handloom [weaving machinery]
159.	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
160.	9021	Hearing aids
161.	92	Indigenous handmade musical instruments as listed in Annexure II
162.	9603	Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
163.	9608,9609	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
164.	9610 00 00	Slates
165.	9619 00 10 or 9619 00 20	Sanitary towels (pads) or sanitary napkins; tampons
166.	9803	Passenger baggage
167.	Any chapter	Puja samagri namely:- ¹[(i)] ^[helldodold[(xi)]^helldod] Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); ¹[(ii)] ^[helldodold[(xii)]^helldod] Sacred thread (commonly known as yagnopavit); ¹[(iii)] ^[helldodold[(xiii)]^helldod] Wooden khadau; ¹[(iv)] ^[helldodold[(xiv)]^helldod] Panchamrit, ¹[(v)] ^[helldodold[(xiv)]^helldod] Vibhuti, ¹[(vi)] ^[helldodold[(xvi)]^helldod] Unbranded honey ¹[(vii)] ^[helldodold[(xvii)]^helldod] Wick for diya. ¹[(viii)] ^[helldodold[(xviii)]^helldod] Roli ¹[(ix)] ^[helldodold[(xix)]^helldod] Kalava (Raksha sutra) ¹[(x)] ^[helldodold[(xx)]^helldod] Chandan tika
168.	-	Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
169.	-	Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants
170.	Any Chapter	Parts for manufacture of hearing aids
171.	Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)
172.	Any Chapter	Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause.

Explanation.- For the purposes of this Schedule,-

(a) the expressions, -

(i) “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package;

(ii) “pre-packaged and labelled” means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder;

(iii) “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(iv) “Government entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is-

(a) set up by an Act of Parliament or State Legislature; or

(b) established by any Government,

with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority;

(b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 22^nd day of September, 2025.

[F. No. CBIC-190341/188/2025-TRU]

(Dheeraj Sharma)
Under Secretary to the Government of India

Annexure-I
[See S. No. 113 of the Schedule]

List of drugs or medicines
1.	Gene Therapy
2.	Agalsidase Beta
3.	Imiglucerase
4.	Eptacog alfa activated recombinant coagulation factor VIIa
5.	Onasemnogene abeparvovec
6.	Asciminib
7.	Mepolizumab
8.	Pegylated Liposomal Irinotecan
9.	Daratumumab
10.	Daratumumab subcutaneous
11.	Teclistamab
12.	Amivantamab
13.	Alectinib
14.	Risdiplam
15.	Obinutuzumab
16.	Polatuzumab vedotin
17.	Entrectinib
18.	Atezolizumab
19.	Spesolimab
20.	Velaglucerase Alpha
21.	Agalsidase Alfa
22.	Rurioctocog Alpha Pegol
23.	Idursulphatase
24.	Alglucosidase Alfa
25.	Laronidase
26.	Olipudase Alfa
27.	Tepotinib
28.	Avelumab
29.	Emicizumab
30.	Belumosudil
31.	Miglustat
32.	Velmanase Alfa
33.	Alirocumab
34.	Evolocumab
35.	Cystamine Bitartrate
36.	CI-Inhibitor injection
37.	Inclisiran

Annexure-II
[See S. No. 161 of the Schedule]

List of indigenous handmade musical instruments
1.	Bulbul Tarang
2.	Dotar, Dotora, or Dotara
3.	Ektara
4.	Getchu Vadyam or Jhallari
5.	Gopichand or Gopiyantra or Khamak
6.	Gottuvadhyam or Chitravina
7.	Katho
8.	Sarod
9.	Sitar
10.	Surbahar
11.	Surshringar
12.	Swarabat
13.	Swarmandal
14.	Tambura
15.	Tumbi
16.	Tuntuna
17.	Magadi Veena
18.	Hansaveena
19.	Mohan Veena
20.	Nakula Veena
21.	Nanduni
22.	Rudra Veena
23.	Saraswati Veena
24.	Vichitra Veena
25.	Yazh
26.	Ranjan Veena
27.	Triveni Veena
28.	Chikara
29.	Dilruba
30.	Ektara violin
31.	Esraj
32.	Kamaicha
33.	Mayuri Vina or Taus
34.	Onavillu
35.	Behala (violin type)
36.	Pena or Bana
37.	Pulluvan veena - one stringed violin
38.	Ravanahatha
39.	Folk sarangi
40.	Classical sarangi
41.	Sarinda
42.	Tar shehnai
43.	Gethu or Jhallari
44.	Gubguba or Jamuku - Percussion string instrument
45.	Pulluvan kutam
46.	Santoor - Hammered chord box
47.	Pepa
48.	Pungi or Been
49.	Indian Harmonium: Double reed
50.	Kuzhal
51.	Nadaswaram
52.	Shehnai
53.	Sundari
54.	Tangmuri
55.	Alghoza - double flute
56.	Bansuri
57.	Venu (Carnatic flute) Pullanguzhal
58.	Mashak
59.	Titti
60.	Sruti upanga
61.	Gogona
62.	Morsing
63.	Shruti box
64.	Harmonium (hand-pumped)
65.	Ekkalam
66.	Karnal
67.	Ramsinga
68.	Kahal
69.	Nagphani
70.	Turi
71.	Dhad
72.	Damru
73.	Dimadi
74.	Dhol
75.	Dholak
76.	Dholki
77.	Duggi
78.	Ghat singhari or gada singari
79.	Ghumot
80.	Gummeta
81.	Kanjira
82.	Khol
83.	Kinpar and Dhopar (tribal drums)
84.	Maddale
85.	Maram
86.	Mizhavu
87.	Mridangam
88.	Pakhavaj
89.	Pakhavaj jori - Sikh instrument similar to tabla
90.	Panchamukha vadyam
91.	Pung
92.	Shuddha madalam or Maddalam
93.	Tabala/tabl/chameli - goblet drum
94.	Tabla
95.	Tabla tarang - set of tablas
96.	Tamte
97.	Thanthi Panai
98.	Thimila
99.	Tumbak, tumbaknari, tumbaknaer
100.	Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles
101.	Kanjira - small frame drum with one jingle
102.	Kansi - small without jingles
103.	Patayani thappu - medium frame drum played with hands
104.	Chenda
105.	Dollu
106.	Dhak
107.	Dhol
108.	Dholi
109.	Idakka
110.	Thavil
111.	Udukai
112.	Chande
113.	Nagara - pair of kettledrums
114.	Pambai - unit of two cylindrical drums
115.	Parai thappu, halgi - frame drum played with two sticks
116.	Sambal
117.	Stick daff or stick duff - daff in a stand played with sticks
118.	Tamak
119.	Tasha - type of kettledrum
120.	Urumee
121.	JaltarangChimpta - fire tong with brass jingles
122.	Chengila - metal disc
123.	Elathalam
124.	Geger - brass vessel
125.	Ghatam and Matkam (Earthenware pot drum)
126.	Ghungroo
127.	Khartal or Chiplya
128.	Manjeera or jhanj or taal
129.	Nut - clay pot
130.	Sankarjang - lithophone
131.	Thali - metal plate
132.	Thattukazhi mannai
133.	Kanch tarang, a type of glass harp
134.	Kashtha tarang, a type of xylophone.

1. Substituted vide:- Corrigendum Dated 18.09.2025