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GST Rates

From 22 September 2025 Before 22 September 2025
Schedule S. No. Chapter/Heading/Sub-heading/Tariff item Description of goods IGST
Rate		 Compensation Cess
I 1 0101 21 00, 0101 29 Live horses 5% -
I 2 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, pre-packaged and labelled 5% -
I 3 0303, 0304, 0305, 0306, 0307, 0308, 0309 All goods, other than fresh or chilled, pre-packaged and labelled 5% -
I 4 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk 5% -
I 5 0403 Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk 5% -
I 6 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 5% -
I 7 0405 Butter and other fats and oils derived from milk, including ghee; dairy spreads 5% -
I 8 0406 Cheese, other than chena or paneer 5% -
I 9 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5% -
I 10 0409 Natural honey, pre-packaged and labelled 5% -
I 11 0410 Insects and other edible products of animal origin, not elsewhere specified or included 5% -
I 12 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5% -
I 13 0504 All goods, other than fresh or chilled, pre-packaged and labelled 5% -
I 14 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5% -
I 15 0507 (Except 050790) Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 5% -
I 16 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 5% -
I 17 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 5% -
I 18 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5% -
I 19 07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 5% -
I 20 0713 Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split 5% -
I 21 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre- packaged and labelled 5% -
I 22 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled 5% -
I 23 0802 Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled 5% -
I 24 0802, 0813 Chestnuts (singhada), dried whether or not shelled or peeled 5% -
I 25 08 Dried makhana, whether or not shelled or peeled pre-packaged and labelled 5% -
I 26 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 5% -
I 27 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 5% -
I 28 0806 Grapes, dried, and raisins 5% -
I 29 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5% -
I 30 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5% -
I 31 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] 5% -
I 32 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5% -
I 33 0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5% -
I 34 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 5% -
I 35 0903 Mate 5% -
I 36 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5% -
I 37 0905 Vanilla 5% -
I 38 0906 Cinnamon and cinnamon-tree flowers 5% -
I 39 0907 Cloves (whole fruit, cloves and stems) 5% -
I 40 0908 Nutmeg, mace and cardamoms 5% -
I 41 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 5% -
I 42 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 5% -
I 43 1001 Wheat and meslin, pre-packaged and labelled 5% -
I 44 1002 Rye, pre-packaged and labelled 5% -
I 45 1003 Barley, pre-packaged and labelled 5% -
I 46 1004 Oats, pre-packaged and labelled 5% -
I 47 1005 Maize (corn), pre-packaged and labelled 5% -
I 48 1006 Rice, pre-packaged and labelled 5% -
I 49 1007 Grain sorghum, pre-packaged and labelled 5% -
I 50 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled 5% -
I 51 1101 Wheat or meslin flour, pre-packaged and labelled 5% -
I 52 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled 5% -
I 53 1103 Cereal groats, meal and pellets, including suji and dalia, pre- packaged and labelled 5% -
I 54 1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) 5% -
I 55 1105 Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled 5% -
I 56 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled 5% -
I 57 1107 Malt, whether or not roasted 5% -
I 58 1108 Starches; inulin 5% -
I 59 11090000 Wheat gluten, whether or not dried 5% -
I 60 12 All goods other than of seed quality 5% -
I 61 1201 Soya beans, whether or not broken other than of seed quality. 5% -
I 62 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 5% -
I 63 1203 Copra 5% -
I 64 1204 Linseed, whether or not broken other than of seed quality. 5% -
I 65 1205 Rape or colza seeds, whether or not broken other than of seed quality. 5% -
I 66 1206 Sunflower seeds, whether or not broken other than of seed quality 5% -
I 67 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 5% -
I 68 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 5% -
I 69 1209 Tamarind seeds meant for any use other than sowing 5% -
I 70 12102000 Hop cones, ground, powdered or in the form of pellets; lupulin 5% -
I 71 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 5% -
I 72 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 5% -
I 73 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng 5% -
I 74 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder 5% -
I 75 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 5% -
I 76 1404 [other than 1404 90 40, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked] 5% -
I 77 1404 or 3305 Mehendi paste in cones 5% -
I 78 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 5% -
I 79 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 5% -
I 80 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 5% -
I 81 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 5% -
I 82 1505 Wool grease and fatty substances derived therefrom (including lanolin) 5% -
I 83 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 5% -
I 84 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 5% -
I 85 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified 5% -
I 86 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 5% -
I 87 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 5% -
I 88 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5% -
I 89 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified 5% -
I 90 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 5% -
I 91 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified 5% -
I 92 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified 5% -
I 93 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 5% -
I 94 1516 Animal or microbial fats and animalormicrobial oilsand their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 5% -
I 95 1517 Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5% -
I 96 1518 Animal, vegetable or microbial fats and oils theirfractions, boiled,oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas orotherwisechemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included 5% -
I 97 15200000 Glycerol, crude; glycerol waters and glycerol lyes 5% -
I 98 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 5% -
I 99 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 5% -
I 100 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 5% -
I 101 1602 Other prepared or preserved meat, meat offal, blood or insects 5% -
I 102 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 5% -
I 103 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 5% -
I 104 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 5% -
I 105 1701 Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] 5% -
I 106 1701 or1702 Jaggery of all types including CaneJaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled 5% -
I 107 1702 or 1704 Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa 5% -
I 108 1702 Other sugars, including chemically pure lactose, maltose,glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel 5% -
I 109 1703 Molasses 5% -
I 110 1704 Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary 5% -
I 111 1801 Cocoa beans whole or broken, raw or roasted 5% -
I 112 1802 Cocoa shells, husks, skins and other cocoa waste 5% -
I 113 1803 Cocoa paste whether or not de-fatted 5% -
I 114 1804 Cocoa butter, fat and oil 5% -
I 115 1805 Cocoa powder, not containing added sugar or sweetening matter 5% -
I 116 1806 Chocolates and other food preparations containing cocoa 5% -
I 117 19012000 Mixes and doughs for the preparation of bread, pastry and other baker's wares 5% -
I 118 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included 5% -
I 119 1902 Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 5% -
I 120 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) 5% -
I 121 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi,parched paddyorricecoatedwithsugarorgur, commonly known as murki, pre-packaged and labelled 5% -
I 122 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK) 5% -
I 123 1905 Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted 5% -
I 124 19054000 Rusks, toasted bread and similar toasted products 5% -
I 125 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 5% -
I 126 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 5% -
I 127 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 5% -
I 128 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 5% -
I 129 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 5% -
I 130 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 5% -
I 131 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 5% -
I 132 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 5% -
I 133 2009 Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 5% -
I 134 20098990 Tender coconut water, pre-packaged and labelled 5% -
I 135 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 5% -
I 136 210120 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 5% -
I 137 210130 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 5% -
I 138 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 5% -
I 139 2103 All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings 5% -
I 140 2104 Soups and broths and preparations therefor; homogenised composite food preparations 5% -
I 141 21050000 Ice cream and other edible ice, whether or not containing cocoa 5% -
I 142 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats 5% -
I 143 210690 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre- packaged and labelled 5% -
I 144 21069091 Diabetic foods 5% -
I 145 2106 (other than 21069020) Food preparations not elsewhere specified or included [other than pan masala] 5% -
I 146 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 5% -
I 147 22019010 Ice and snow 5% -
I 148 220299 Plant-based milk drinks, ready for direct consumption as beverages 5% -
I 149 22029910 Soya milk drinks, whether or not sweetened or flavoured 5% -
I 150 22029920 Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] 5% -
I 151 22029930 Beverages containing milk 5% -
I 152 2207 Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) 5% -
I 153 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5% -
I 154 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] 5% -
I 155 2302 Rice bran (other than de-oiled rice bran) 5% -
I 156 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5% -
I 157 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 5% -
I 158 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 5% -
I 159 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran 5% -
I 160 2307 Wine lees; argol 5% -
I 161 2309 Fish soluble paste 5% -
I 162 2401 Tobacco leave 5% -
I 163 2502 Unroasted iron pyrites 5% -
I 164 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 5% -
I 165 2504 Natural graphite 5% -
I 166 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 5% -
I 167 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 5% -
I 168 2507 Kaolin and other kaolinic clays, whether or not calcined 5% -
I 169 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths 5% -
I 170 2509 Chalk 5% -
I 171 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk 5% -
I 172 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 5% -
I 173 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less 5% -
I 174 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated 5% -
I 175 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 5% -
I 176 2515 [Except 2515 12 20, 2515 12 90] or 6802 Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use 5% -
I 177 25151100 Marble and travertine, crude or roughly trimmed 5% -
I 178 2515 12 10 Marble and travertine blocks 5% -
I 179 2516 [Except 2516 11 00, 25161200] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 5% -
I 180 25161100 Granite crude or roughly trimmed 5% -
I 181 2516 Granite blocks 5% -
I 182 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat-treated 5% -
I 183 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, bysawingor otherwise, into blocks or slabs of a rectangular (including square) shape 5% -
I 184 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure 5% -
I 185 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders 5% -
I 186 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5% -
I 187 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 5% -
I 188 2524 Asbestos 5% -
I 189 2525 Mica, including splitting; mica waste. 5% -
I 190 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 5% -
I 191 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) 5% -
I 192 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar 5% -
I 193 2530 Mineral substances not elsewhere specified or included 5% -
I 194 2611 Tungsten ores and concentrates 5% -
I 195 2612 Uranium or thorium ores and concentrates 5% -
I 196 2613 Molybdenum ores and concentrates 5% -
I 197 2614 Titanium ores and concentrates 5% -
I 198 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates 5% -
I 199 2616 Precious metal ores and concentrates 5% -
I 200 2617 Other ores and concentrates 5% -
I 201 2618 Granulated slag (slag sand) from the manufacture of iron or steel 5% -
I 202 2619 Linz-Donawitz (LD) Slag 5% -
I 203 2621 Fly Ash 5% -
I 204 27 Bio-gas 5% -
I 205 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5% -
I 206 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5% -
I 207 2710 (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) 5% -
I 208 2711 12 00, 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited 5% -
I 209 2711 12 00 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 5% -
I 210 28 Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel 5% -
I 211 28 Anaesthetics, Potassium Iodate, Iodine, Steam 5% -
I 212 28044010 Medical grade oxygen 5% -
I 213 2805 11 Nuclear grade sodium 5% -
I 214 2807 Sulphuric Acid 5% -
I 215 2808 Nitric acid 5% -
I 216 2809 Fertilizer grade phosphoric acid 5% -
I 217 2814 Ammonia 5% -
I 218 2845 Heavy water and other nuclear fuels 5% -
I 219 2847 Medicinal grade hydrogen peroxide 5% -
I 220 2853 Compressed air 5% -
I 221 28 or 38 Micronutrients, whichare coveredunder serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers whichareregistered underthe Fertilizer Control Order, 1985 5% -
I 222 29 or 3808 93 Gibberellic acid 5% -
I 223 2906 11 10 Natural Menthol 5% -
I 224 2906 11 10, 30, 3301 Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil 5% -
I 225 30 Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts 5% -
I 226 30 or any Chapter All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] 5% -
I 227 30 Diagnostic kits for detection of all types of hepatitis 5% -
I 228 30 Medicaments (including veterinary medicaments) used in bio- chemic systems 5% -
I 229 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 5% -
I 230 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 5% -
I 231 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified 5% -
I 232 3002, 3006 Animal or Human Blood Vaccines 5% -
I 233 3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 5% -
I 234 3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 5% -
I 235 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 5% -
I 236 3006 Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes 5% -
I 237 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled 5% -
I 238 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5% -
I 239 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5% -
I 240 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5% -
I 241 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers 5% -
I 242 32 Wattle extract, quebracho extract, chestnut extract 5% -
I 243 3202 Enzymatic preparations for pre-tanning 5% -
I 244 3304 Talcum powder, Face powder 5% -
I 245 3305 Hair oil, shampoo 5% -
I 246 3306 Toothpaste 5% -
I 247 3306 10 10 Tooth powder 5% -
I 248 33062000 Yarn used to clean between the teeth (Dental floss) 5% -
I 249 3307 Shaving cream, shaving lotion, aftershave lotion 5% -
I 250 33074100 Agarbatti, lobhan, dhoop batti, dhoop, sambraani 5% -
I 251 3401 Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes 5% -
I 252 3402 Sulphonated castor oil, fish oil or sperm oil 5% -
I 253 3406 Candles, tapers and the like 5% -
I 254 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 5% -
I 255 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 5% -
I 256 36050010 All goods 5% -
I 257 3701 Photographic plates and film for x-ray for medical use 5% -
I 258 3705 Photographic plates and films, exposed and developed, other than cinematographic film 5% -
I 259 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 5% -
I 260 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan 5% -
I 261 3816 Dolomite ramming mix 5% -
I 262 3818 Silicon wafers 5% -
I 263 3822 All diagnostic kits or reagents including certified reference materials 5% -
I 264 3826 Bio-dieselsuppliedtoOilMarketingCompanies for blending with High Speed Diesel 5% -
I 265 3926 Feeding bottles, Plastic beads 5% -
I 266 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5% -
I 267 40040000 Waste, parings or scrap of rubber (other than hard rubber) 5% -
I 268 4007 Latex Rubber Thread 5% -
I 269 4011 Rear Tractor tyres and rear tractor tyre tubes 5% -
I 270 40113000 New pneumatic tyres, of rubber of a kind used on aircraft 5% -
I 271 40117000 Tyre for tractors 5% -
I 272 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws 5% -
I 273 40139049 Tube for tractor tyres 5% -
I 274 4014 Nipples of feeding bottles 5% -
I 275 4015 Surgical rubber gloves or medical examination rubber gloves 5% -
I 276 4016 Rubber bands 5% -
I 277 4017 Waste or scrap of hard rubber 5% -
I 278 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5% -
I 279 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 5% -
I 280 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5% -
I 281 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5% -
I 282 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5% -
I 283 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5% -
I 284 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 5% -
I 285 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 5% -
I 286 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 5% -
I 287 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 5% -
I 288 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5% -
I 289 42022220 Hand bags and shopping bags, of cotton 5% -
I 290 42022230 Hand bags and shopping bags, of jute 5% -
I 291 4203 Gloves specially designed for use in sports 5% -
I 292 44 or any Chapter The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Hsk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 5% -
I 293 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 5% -
I 294 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5% -
I 295 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like 5% -
I 296 4405 Wood wool; wood flour 5% -
I 297 4406 Railway or tramway sleepers (cross-ties) of wood 5% -
I 298 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 5% -
I 299 4409 Bamboo flooring 5% -
I 300 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 5% -
I 301 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 5% -
I 302 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 5% -
I 303 4418 Bamboo wood building joinery 5% -
I 304 4419 Tableware and Kitchenware of wood 5% -
I 305 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 5% -
I 306 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 5% -
I 307 4501 Natural cork, raw or simply prepared 5% -
I 308 45020000 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers) 5% -
I 309 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 5% -
I 310 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 5% -
I 311 4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 5% -
I 312 4701 Mechanical wood pulp 5% -
I 313 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 5% -
I 314 4704 Chemical wood pulp, sulphite, other than dissolving grades 5% -
I 315 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 5% -
I 316 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 5% -
I 317 4707 Recovered waste or scrap of paper or paperboard 5% -
I 318 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 5% -
I 319 39, 48 Paper Sacks/Bags and bio-degradable bags 5% -
I 320 4801 Newsprint, in rolls or sheets 5% -
I 321 481730 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 5% -
I 322 4819 10, 4819 20 Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board 5% -
I 323 4823 Paper pulp moulded trays; Kites, Paper mache articles 5% -
I 324 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5% -
I 325 5004 to 5006 Silk yarn 5% -
I 326 5007 Woven fabrics of silk or of silk waste 5% -
I 327 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 5% -
I 328 5105 Wool and fine or coarse animal hair, carded or combed 5% -
I 329 5106 to 5110 Yarn of wool or of animal hair 5% -
I 330 5111 to 5113 Woven fabrics of wool or of animal hair 5% -
I 331 5201 to 5203 Cotton and Cotton waste 5% -
I 332 5204 Cotton sewing thread, whether or not put up for retail sale 5% -
I 333 5205 to 5207 Cotton yarn [other than khadi yarn] 5% -
I 334 5208 to 5212 Woven fabrics of cotton 5% -
I 335 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5% -
I 336 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5% -
I 337 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 5% -
I 338 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled 5% -
I 339 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5% -
I 340 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 5% -
I 341 5402, 5403, 5404, 5405, 5406 All goods including synthetic or artificial filament yarns 5% -
I 342 5407, 5408 Woven fabrics of manmade textile materials 5% -
I 343 5501, 5502 Synthetic or artificial filament tow 5% -
I 344 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 5% -
I 345 5505 Waste of manmade fibres 5% -
I 346 5508 Sewing thread of manmade staple fibres, whether or not put up for retail sale 5% -
I 347 5509, 5510, 5511 Yarn of manmade staple fibres 5% -
I 348 5512 to 5516 Woven fabrics of manmade staple fibres 5% -
I 349 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods 5% -
I 350 5602 Felt, whether or not impregnated, coated, covered or laminated 5% -
I 351 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 5% -
I 352 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 5% -
I 353 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance 5% -
I 354 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale- yarn 5% -
I 355 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics including jute twine, coir cordage or ropes 5% -
I 356 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 5% -
I 357 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir 5% -
I 358 5701 Carpets and other textile floor coverings, knotted, whether or not made up 5% -
I 359 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 5% -
I 360 5703 Carpets and other textile floor coverings (including Turf), tufted, whether or not made up 5% -
I 361 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 5% -
I 362 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 5% -
I 363 5702, 5703, 5705 Coir mats, matting, floor covering and handloom durries 5% -
I 364 5801 All goods 5% -
I 365 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 5% -
I 366 5803 Gauze, other than narrow fabrics of heading 5806 5% -
I 367 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 5% -
I 368 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 5% -
I 369 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5% -
I 370 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 5% -
I 371 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall 5% -
I 372 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders 5% -
I 373 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 5% -
I 374 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like 5% -
I 375 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 5% -
I 376 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 5% -
I 377 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 5% -
I 378 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 5% -
I 379 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 5% -
I 380 5905 Textile wall coverings 5% -
I 381 5906 Rubberised textile fabrics, other than those of heading 5902 5% -
I 382 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 5% -
I 383 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 5% -
I 384 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 5% -
I 385 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 5% -
I 386 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines; Cotton fabrics and articles used in machinery and plant; Jute fabrics and articles used in machinery or plant; Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery; Straining cloth of a kind used in oil presses or the like, including that of human hair; Paper maker's felt, woven; Gaskets, washers, polishing discs and other machinery parts of textile articles 5% -
I 387 60 Knitted or crocheted fabrics [All goods] 5% -
I 388 61 Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece 5% -
I 389 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece 5% -
I 390 63 [other than 6305 32 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece 5% -
I 391 6309 or 6310 Worn clothing and other worn articles; rags 5% -
I 392 64 Footwear of sale value not exceeding Rs.2500 per pair 5% -
I 393 6501 Textile caps 5% -
I 394 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 5% -
I 395 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 5% -
I 396 6602 Whips, riding-crops and the like 5% -
I 397 66020000 Walking-sticks including seat sticks 5% -
I 398 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 5% -
I 399 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 5% -
I 400 68 Sand lime bricks or Stone inlay work 5% -
I 401 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 5% -
I 402 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 5% -
I 403 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 5% -
I 404 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 5% -
I 405 6913 Statues and other ornamental articles 5% -
I 406 7001 Cullet or other waste or scrap of glass 5% -
I 407 7015 10 Glasses for corrective spectacles and flint buttons 5% -
I 408 7018 Glass beads 5% -
I 409 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 5% -
I 410 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes 5% -
I 411 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium 5% -
I 412 7317 Animal shoe nails 5% -
I 413 7319 Sewing needles 5% -
I 414 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 5% -
I 415 7321 or 8516 Solar cookers 5% -
I 416 7323 Table, kitchen or other household articles of iron & steel; Utensils 5% -
I 417 7418 Table, kitchen or other household articles of copper; Utensils 5% -
I 418 74198030 Brass Kerosene Pressure Stove 5% -
I 419 7615 Table, kitchen or other household articles of aluminium; Utensils 5% -
I 420 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware 5% -
I 421 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 5% -
I 422 8407 10 00, 8411 Aircraft engines 5% -
I 423 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 5% -
I 424 84082020 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 5% -
I 425 8413, 8413 91 Hand pumps and parts thereof 5% -
I 426 84138190 Hydraulic Pumps for tractors 5% -
I 427 84142020 Other hand pumps 5% -
I 428 8419 12 Solar water heater and system 5% -
I 429 8420 Hand operated rubber roller 5% -
I 430 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 5% -
I 431 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 5% -
I 432 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] 5% -
I 433 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 5% -
I 434 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof 5% -
I 435 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 5% -
I 436 8479 Composting Machines 5% -
I 437 84, 85 or 94 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service 5% -
I 438 8504 Charger or charging station for Electrically operated vehicles 5% -
I 439 852560 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 5% -
I 440 87 Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology 5% -
I 441 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. 5% -
I 442 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 5% -
I 443 8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 5% -
I 444 8708 10 10 Bumpers and parts thereof for tractors 5% -
I 445 87083000 Brakes assembly and its parts thereof for tractors 5% -
I 446 87084000 Gear boxes and parts thereof for tractors 5% -
I 447 87085000 Transaxles and its parts thereof for tractors 5% -
I 448 87087000 Road wheels and parts and accessories thereof for tractors 5% -
I 449 87089100 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 5% -
I 450 87089200 Silencer assembly for tractors and parts thereof 5% -
I 451 87089300 Clutch assembly and its parts thereof for tractors 5% -
I 452 87089400 Steering wheels and its parts thereof for tractor 5% -
I 453 87089900 Hydraulic and its parts thereof for tractors 5% -
I 454 87089900 Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. 5% -
I 455 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 5% -
I 456 8712 Bicycles and other cycles (including delivery tricycles), not motorised 5% -
I 457 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 5% -
I 458 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 5% -
I 459 871420 Parts and accessories of carriage for disabled persons 5% -
I 460 87162000 Self-loading or self-unloading trailers for agricultural purposes 5% -
I 461 871680 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 5% -
I 462 88 or Any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 5% -
I 463 8802 Other aircraft (for example, helicopters, aeroplanes), other than for personal use 5% -
I 464 8806 Unmanned aircraft 5% -
I 465 8807 Parts of goods of heading 8802 or 8806 5% -
I 466 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5% -
I 467 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5% -
I 468 8904 Tugs and pusher craft 5% -
I 469 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 5% -
I 470 8906 Other vessels, including warships and lifeboats other than rowing boats 5% -
I 471 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 5% -
I 472 Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5% -
I 473 90 Coronary stents and coronary stent systems for use with cardiac catheters 5% -
I 474 90 or any other Chapter Artificial kidney 5% -
I 475 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 5% -
I 476 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 5% -
I 477 90 or any other Chapter Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs 5% -
I 478 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule 5% -
I 479 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 5% -
I 480 9001 Contact lenses; Spectacle lenses 5% -
I 481 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 5% -
I 482 9004 Spectacles, corrective (including goggles for correcting vision) 5% -
I 483 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments 5% -
I 484 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 5% -
I 485 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 5% -
I 486 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] 5% -
I 487 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 5% -
I 488 9025 Thermometers for medical, surgical, dental or veterinary usage 5% -
I 489 9027 Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis 5% -
I 490 9403 Furniture wholly made of bamboo, cane or rattan 5% -
I 491 9404 Coir products (except coir mattresses) 5% -
I 492 9404 Products wholly made of quilted textile materials not exceeding Rs 2500 per piece 5% -
I 493 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece 5% -
I 494 94011000 Aircraft seats 5% -
I 495 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 5% -
I 496 9503 Toy balloons made of natural rubber latex 5% -
I 497 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 5% -
I 498 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) 5% -
I 499 9506 Sports goods other than articles and equipment for general physical exercise 5% -
I 500 9507 Fishing hooks 5% -
I 501 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 5% -
I 502 9601 Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 5% -
I 503 9603 [other than 9603 10 00] Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) 5% -
I 504 96032100 Tooth brushes including dental-plate brushes 5% -
I 505 9607 Slide fasteners and parts thereof 5% -
I 506 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 5% -
I 507 9619 00 30, 9619 00 40, or 9619 00 90 All goods 5% -
I 508 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- paintedorhand-decoratedmanufacturedarticles; collages, mosaics and similar decorative plaques 5% -
I 509 9702 Original engravings, prints and lithographs 5% -
I 510 9703 Original sculptures and statuary, in any material 5% -
I 511 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 5% -
I 512 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins 5% -
I 513 9706 Antiques of an age exceeding one hundred years 5% -
I 514 9804 All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] 5% -
I 515 Any chapter Rosaries, prayer beads or Hawan samagri 5% -
I 516 Any chapter Biomass briquettes or solid bio fuel pellets 5% -
II 1 1702 Artificial honey, whether or not mixed with natural honey 18% -
II 2 2207 Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] 18% -
II 3 22071012 Spirits for industrial use 18% -
II 4 2209 Vinegar and substitutes for vinegar obtained from acetic acid 18% -
II 5 24041200 Products containing nicotine and intended for inhalation without combustion 18% -
II 6 24049100, 24049200, 24049900 Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation 18% -
II 7 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 18% -
II 8 25161200 Granite, other than blocks 18% -
II 9 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 18% -
II 10 2601 Iron ores and concentrates, including roasted iron pyrites 18% -
II 11 2602 Manganeseoresandconcentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 18% -
II 12 2603 Copper ores and concentrates 18% -
II 13 2604 Nickel ores and concentrates 18% -
II 14 2605 Cobalt ores and concentrates 18% -
II 15 2606 Aluminium ores and concentrates 18% -
II 16 2607 Lead ores and concentrates 18% -
II 17 2608 Zinc ores and concentrates 18% -
II 18 2609 Tin ores and concentrates 18% -
II 19 2610 Chromium ores and concentrates 18% -
II 20 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag 18% -
II 21 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 18% -
II 22 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] 18% -
II 23 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 18% -
II 24 2702 Lignite, whether or not agglomerated, excluding jet 18% -
II 25 2703 Peat (including peat litter), whether or not agglomerated 18% -
II 26 2706 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 18% -
II 27 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene 18% -
II 28 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18% -
II 29 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) 18% -
II 30 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 18% -
II 31 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 18% -
II 32 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18% -
II 33 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 18% -
II 34 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 18% -
II 35 28 All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] 18% -
II 36 29 All organic chemicals other than giberellic acid 18% -
II 37 29061190 Goods other than Natural Menthol 18% -
II 38 29061190, 30, 3301 Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil 18% -
II 39 3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers 18% -
II 40 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 18% -
II 41 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 18% -
II 42 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 18% -
II 43 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 18% -
II 44 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 18% -
II 45 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 18% -
II 46 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 18% -
II 47 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 18% -
II 48 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 18% -
II 49 3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes 18% -
II 50 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 18% -
II 51 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 18% -
II 52 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 18% -
II 53 32110000 Prepared driers 18% -
II 54 3212 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 18% -
II 55 3213 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 18% -
II 56 3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 18% -
II 57 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 18% -
II 58 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases 18% -
II 59 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de- terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] 18% -
II 60 3303 Perfumes and toilet waters 18% -
II 61 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] 18% -
II 62 3305 Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] 18% -
II 63 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)] 18% -
II 64 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] 18% -
II 65 33074100 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] 18% -
II 66 3401 Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap[other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 18% -
II 67 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 18% -
II 68 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 18% -
II 69 3404 Artificial waxes and prepared waxes 18% -
II 70 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 18% -
II 71 3407 Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 18% -
II 72 3501 Casein, caseinates and other casein derivatives; casein glues 18% -
II 73 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 18% -
II 74 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 18% -
II 75 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 18% -
II 76 3507 Enzymes, prepared enzymes 18% -
II 77 3601 Propellant powders 18% -
II 78 3602 Prepared explosives, other than propellant powders, such as industrial explosives 18% -
II 79 3603 Safety fuses; detonating cords; percussionordetonatingcaps; igniters; electric detonators 18% -
II 80 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 18% -
II 81 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 18% -
II 82 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 18% -
II 83 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 18% -
II 84 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 18% -
II 85 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 18% -
II 86 3706 Cinematographic film,exposed and developed, whether or not incorporating sound track or consisting only of sound track 18% -
II 87 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 18% -
II 88 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 18% -
II 89 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 18% -
II 90 38030000 Tall oil, whether or not refined 18% -
II 91 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 18% -
II 92 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 18% -
II 93 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 18% -
II 94 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 18% -
II 95 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 260 of Schedule –I] 18% -
II 96 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 18% -
II 97 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 18% -
II 98 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 18% -
II 99 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics such as vulcanizing agents for rubber 18% -
II 100 3813 Preparations and charges for fire-extinguishers; charged fire extinguishing grenades 18% -
II 101 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 18% -
II 102 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 18% -
II 103 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [other than dolomite ramming mix] 18% -
II 104 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 18% -
II 105 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 18% -
II 106 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 18% -
II 107 3820 Anti-freezing preparations and prepared de-icing fluids 18% -
II 108 3821 Prepared culture media for development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 18% -
II 109 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 18% -
II 110 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 18% -
II 111 3825 Residual products of the chemical or allied industries, not elsewhere specified or included [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 18% -
II 112 3826 Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) 18% -
II 113 3827 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included 18% -
II 114 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18% -
II 115 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 18% -
II 116 3915 Waste, Parings and Scrap, of Plastics 18% -
II 117 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 18% -
II 118 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 18% -
II 119 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter 18% -
II 120 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 18% -
II 121 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 18% -
II 122 3921 Other plates, sheets, film, foil and strip, of plastics 18% -
II 123 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 18% -
II 124 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 18% -
II 125 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 18% -
II 126 3925 Builders’ ware of plastics, not elsewhere specified or included 18% -
II 127 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] 18% -
II 128 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene- propylene-Non-conjugated diene rubber (EPDM) 18% -
II 129 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 18% -
II 130 4004 Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) 18% -
II 131 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 18% -
II 132 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 18% -
II 133 4007 Vulcanised rubber thread and cord, other than latex rubber thread 18% -
II 134 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 18% -
II 135 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 18% -
II 136 4010 Conveyor or transmission belts or belting, of vulcanised rubber 18% -
II 137 4011 New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft) 18% -
II 138 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber 18% -
II 139 4013 Inner tubes of rubber (other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes) 18% -
II 140 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] 18% -
II 141 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 18% -
II 142 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] 18% -
II 143 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 18% -
II 144 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 18% -
II 145 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] 18% -
II 146 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 18% -
II 147 4205 Other articles of leather or of composition leather 18% -
II 148 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 18% -
II 149 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 18% -
II 150 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 18% -
II 151 4303 Articles of apparel, clothing accessories and other articles of furskin 18% -
II 152 4304 Artificial fur and articles thereof 18% -
II 153 4403 Wood in the rough 18% -
II 154 4407 Wood sawn or chipped 18% -
II 155 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 18% -
II 156 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring] 18% -
II 157 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 18% -
II 158 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 18% -
II 159 4412 Plywood, veneered panels and similar laminated wood 18% -
II 160 4413 Densified wood, in blocks, plates, strips, or profile shapes 18% -
II 161 4414 Wooden frames for paintings, photographs, mirrors or similar objects 18% -
II 162 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] 18% -
II 163 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 18% -
II 164 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles 18% -
II 165 4501 Waste cork; crushed, granulated or ground cork 18% -
II 166 4702 Chemical wood pulp, dissolving grades 18% -
II 167 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than uncoated paper and paperboard for exercise book, graph book, laboratory note book and notebooks only] 18% -
II 168 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 18% -
II 169 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 18% -
II 170 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 18% -
II 171 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets 18% -
II 172 48062000 Greaseproof papers 18% -
II 173 48064010 Glassine papers 18% -
II 174 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 18% -
II 175 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 18% -
II 176 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 18% -
II 177 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets of any size 18% -
II 178 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 18% -
II 179 4812 Filter blocks, slabs and plates, of paper pulp 18% -
II 180 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 18% -
II 181 4814 Wall paper and similar wall coverings; window transparencies of paper 18% -
II 182 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 18% -
II 183 4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] 18% -
II 184 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres 18% -
II 185 4819 (except 4819 10, 4819 20) All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board) 18% -
II 186 4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 18% -
II 187 4821 Paper or paperboard labels of all kinds, whether or not printed 18% -
II 188 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 18% -
II 189 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] 18% -
II 190 49060000 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 18% -
II 191 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form 18% -
II 192 4908 Transfers (decalcomanias). 18% -
II 193 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 18% -
II 194 4910 Calendars of any kind, printed, including calendar blocks. 18% -
II 195 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. 18% -
II 196 56012200 Cigarette Filter rods 18% -
II 197 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece 18% -
II 198 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece 18% -
II 199 63 [other than 6309] Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] 18% -
II 200 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods 18% -
II 201 63053200 Flexible intermediate bulk containers 18% -
II 202 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 18% -
II 203 6402 Other footwear with outer soles and uppers of rubber or plastics 18% -
II 204 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 18% -
II 205 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18% -
II 206 6405 Other footwear 18% -
II 207 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 18% -
II 208 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps] 18% -
II 209 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 18% -
II 210 65040000 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 18% -
II 211 6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 18% -
II 212 6506 Other headgear, whether or not lined or trimmed 18% -
II 213 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 18% -
II 214 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 18% -
II 215 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 18% -
II 216 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 18% -
II 217 6801 Setts, curbstones and flagstones, of natural stone (except slate) 18% -
II 218 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone][except the items covered in Sl. No. 176 in Schedule I] 18% -
II 219 6803 Worked slate and articles of slate or of agglomerated slate 18% -
II 220 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials 18% -
II 221 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 18% -
II 222 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound- insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 18% -
II 223 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 18% -
II 224 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 18% -
II 225 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 18% -
II 226 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced 18% -
II 227 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 18% -
II 228 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 18% -
II 229 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 18% -
II 230 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 18% -
II 231 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] 18% -
II 232 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 18% -
II 233 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 18% -
II 234 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 18% -
II 235 6904 Ceramic flooring blocks, support or filler tiles and the like 18% -
II 236 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 18% -
II 237 6906 Ceramic pipes, conduits, guttering and pipe fittings 18% -
II 238 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 18% -
II 239 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 18% -
II 240 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 18% -
II 241 6914 Other ceramic articles 18% -
II 242 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 18% -
II 243 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18% -
II 244 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18% -
II 245 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18% -
II 246 70060000 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 18% -
II 247 7007 Safety glass, consisting of toughened (tempered) or laminated glass 18% -
II 248 7008 Multiple-walled insulating units of glass 18% -
II 249 7009 Glass mirrors, whether or not framed, including rear-view mirrors 18% -
II 250 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 18% -
II 251 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electriclampsandlightsources, cathode ray tube or the like 18% -
II 252 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 18% -
II 253 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 18% -
II 254 7015 Clock or watch glasses and similar glasses, glasses for non- corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 18% -
II 255 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 18% -
II 256 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 18% -
II 257 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter 18% -
II 258 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) 18% -
II 259 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 18% -
II 260 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 18% -
II 261 7202 Ferro-alloys 18% -
II 262 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 18% -
II 263 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 18% -
II 264 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 18% -
II 265 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 18% -
II 266 7207 Semi-finished products of iron or non-alloy steel 18% -
II 267 7208 to 7212 All flat-rolled products of iron or non-alloy steel 18% -
II 268 7213 to 7215 All bars and rods, of iron or non-alloy steel 18% -
II 269 7216 Angles, shapes and sections of iron or non-alloy steel 18% -
II 270 7217 Wire of iron or non-alloy steel 18% -
II 271 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 18% -
II 272 7219, 7220 All flat-rolled products of stainless steel 18% -
II 273 7221, 7222 All bars and rods, of stainless steel 18% -
II 274 7223 Wire of stainless steel 18% -
II 275 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 18% -
II 276 7225, 7226 All flat-rolled products of other alloy steel 18% -
II 277 7227, 7228 All bars and rods of other alloy steel. 18% -
II 278 7229 Wire of other alloy steel 18% -
II 279 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 18% -
II 280 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 18% -
II 281 7303 Tubes, pipes and hollow profiles, of cast iron 18% -
II 282 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 18% -
II 283 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel 18% -
II 284 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 18% -
II 285 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 18% -
II 286 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 18% -
II 287 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18% -
II 288 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment, other than Milk cans made of Iron or Steel 18% -
II 289 7311 Containers for compressed or liquefied gas, of iron or steel 18% -
II 290 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 18% -
II 291 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 18% -
II 292 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 18% -
II 293 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315 82, 7315 89, 7315 90 18% -
II 294 7316 Anchors, grapnels and parts thereof, of iron or steel 18% -
II 295 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 18% -
II 296 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel 18% -
II 297 7319 Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 18% -
II 298 7320 Springs and leaves for springs, of iron and steel 18% -
II 299 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves, wood burning stoves of iron or steel, and solar cookers] 18% -
II 300 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 18% -
II 301 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel) 18% -
II 302 73239410 Ghamella 18% -
II 303 7324 Sanitary ware and parts thereof, of iron and steel 18% -
II 304 7325 Other cast articles of iron or steel 18% -
II 305 7326 Other articles of iron or steel 18% -
II 306 7401 Copper mattes; cement copper (precipitated copper) 18% -
II 307 7402 Unrefined copper; copper anodes for electrolytic refining 18% -
II 308 7403 Refined copper and copper alloys, unwrought 18% -
II 309 7404 Copper waste and scrap 18% -
II 310 7405 Master alloys of copper 18% -
II 311 7406 Copper powders and flakes 18% -
II 312 7407 Copper bars, rods and profiles 18% -
II 313 7408 Copper wire 18% -
II 314 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 18% -
II 315 7410 Copper foils 18% -
II 316 7411 Copper tubes and pipes 18% -
II 317 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 18% -
II 318 7413 Stranded wires and cables 18% -
II 319 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of copper 18% -
II 320 7418 All goods (other than table, kitchen or other household articles of copper; Utensils) 18% -
II 321 7419 Other articles of copper (other than Brass Kerosene Pressure Stove) 18% -
II 322 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 18% -
II 323 7502 Unwrought nickel 18% -
II 324 7503 Nickel waste and scrap 18% -
II 325 7504 Nickel powders and flakes 18% -
II 326 7505 Nickel bars, rods, profiles and wire 18% -
II 327 7506 Nickel plates, sheets, strip and foil 18% -
II 328 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 18% -
II 329 7508 Other articles of nickel 18% -
II 330 7601 Unwrought Aluminium 18% -
II 331 7602 Aluminium waste and scrap 18% -
II 332 7603 Aluminium powders and flakes 18% -
II 333 7604 Aluminium bars, rods and profiles 18% -
II 334 7605 Aluminium wire 18% -
II 335 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 18% -
II 336 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 18% -
II 337 7608 Aluminium tubes and pipes 18% -
II 338 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 18% -
II 339 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 18% -
II 340 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18% -
II 341 7612 Aluminium casks, drums, cans, boxes, etc., other than Milk cans made of Aluminium 18% -
II 342 7613 Aluminium containers for compressed or liquefied gas 18% -
II 343 7614 Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated 18% -
II 344 7615 All goods (other than table, kitchen or other household articles, of aluminium; Utensils, Milk cans made of Aluminium) 18% -
II 345 7616 Other articles of aluminium 18% -
II 346 7801 Unwrought lead 18% -
II 347 7802 Lead waste and scrap 18% -
II 348 7804 Lead plates, sheets, strip and foil; lead powders and flakes 18% -
II 349 7806 Other articles of lead (including sanitary fixtures and Indian lead seals) 18% -
II 350 7901 Unwrought zinc 18% -
II 351 7902 Zinc waste and scrap 18% -
II 352 7903 Zinc dust, powders and flakes 18% -
II 353 7904 Zinc bars, rods, profiles and wire 18% -
II 354 7905 Zinc plates, sheets, strip and foil 18% -
II 355 7907 Other articles of zinc including sanitary fixtures 18% -
II 356 8001 Unwrought tin 18% -
II 357 8002 Tin waste and scrap 18% -
II 358 8003 Tin bars, rods, profiles and wire 18% -
II 359 8007 Other articles of tin 18% -
II 360 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 18% -
II 361 8113 Cermets and articles thereof, including waste and scrap 18% -
II 362 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 18% -
II 363 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 18% -
II 364 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 18% -
II 365 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 18% -
II 366 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 18% -
II 367 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 18% -
II 368 8208 Knives and cutting blades, for machines or for mechanical appliances 18% -
II 369 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 18% -
II 370 82100000 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 18% -
II 371 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 18% -
II 372 8212 Razors and razor blades (including razor blade blanks in strips) 18% -
II 373 82130000 Scissors, tailors' shears and similar shears, and blades therefor 18% -
II 374 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives); manicure or pedicure sets and instruments including nail files [other than pencil sharpeners] 18% -
II 375 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware 18% -
II 376 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 18% -
II 377 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 18% -
II 378 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 18% -
II 379 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 18% -
II 380 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 18% -
II 381 8307 Flexible tubing of base metal, with or without fittings 18% -
II 382 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 18% -
II 383 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 18% -
II 384 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 18% -
II 385 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 18% -
II 386 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 18% -
II 387 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 18% -
II 388 8401 Nuclear reactors; machinery and apparatus for isotopes separation 18% -
II 389 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 18% -
II 390 8403 Central heating boilers other than those of heading 8402 18% -
II 391 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 18% -
II 392 8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 18% -
II 393 8406 Steam turbines and other vapour turbines 18% -
II 394 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 18% -
II 395 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 18% -
II 396 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 18% -
II 397 8410 Hydraulic turbines, water wheels, and regulators therefor 18% -
II 398 8411 Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] 18% -
II 399 8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other parts) [other than wind turbine or engine] 18% -
II 400 8413 (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacementpumps[841360];(c)Powerdrivenpumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 18% -
II 401 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or notfittedwithfilters; Gas-tightbiological safetycabinets, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] 18% -
II 402 84142010 Bicycles pumps 18% -
II 403 84149012 Parts of air or vacuum pumps and compressors of bicycle pumps 18% -
II 404 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 18% -
II 405 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 18% -
II 406 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 18% -
II 407 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 18% -
II 408 8419 [other than 8419 12] Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] 18% -
II 409 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] 18% -
II 410 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 18% -
II 411 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00]; Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages 18% -
II 412 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 18% -
II 413 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] 18% -
II 414 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 18% -
II 415 8426 Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 18% -
II 416 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 18% -
II 417 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 18% -
II 418 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 18% -
II 419 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow- blowers 18% -
II 420 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 18% -
II 421 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 18% -
II 422 8434 Milking machines and dairy machinery 18% -
II 423 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 18% -
II 424 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 18% -
II 425 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 18% -
II 426 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 18% -
II 427 8440 Book-binding machinery, including book-sewing machines 18% -
II 428 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 18% -
II 429 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 18% -
II 430 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 18% -
II 431 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 18% -
II 432 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 18% -
II 433 8446 Weaving machines (looms) 18% -
II 434 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 18% -
II 435 8448 Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 18% -
II 436 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 18% -
II 437 8450 Household or laundry-type washing machines, including machines which both wash and dry 18% -
II 438 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 18% -
II 439 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 18% -
II 440 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 18% -
II 441 8455 Metal-rolling mills and rolls therefor 18% -
II 442 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 18% -
II 443 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 18% -
II 444 8458 Lathes (including turning centres) for removing metal 18% -
II 445 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 18% -
II 446 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 18% -
II 447 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included 18% -
II 448 8462 Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); Machine-tools (including presses, slitting lines and cut-to-lengthlines)for workingmetal by bending,folding, straightening,flattening, shearing,punching,notching or nibbling (excludingdraw- benches);Presses for workingmetal or metalcarbides, not specified above 18% -
II 449 8463 Other machine-tools for working metal, or cermets, without removing material 18% -
II 450 8464 Machine-tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials or for cold working glass 18% -
II 451 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 18% -
II 452 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads,dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 18% -
II 453 8467 Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor 18% -
II 454 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas- operated surface tempering machines and appliances 18% -
II 455 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 18% -
II 456 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 18% -
II 457 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] 18% -
II 458 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 18% -
II 459 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 18% -
II 460 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 18% -
II 461 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 18% -
II 462 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 18% -
II 463 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 18% -
II 464 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] 18% -
II 465 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 18% -
II 466 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 18% -
II 467 8482 Ball bearing, Roller Bearings 18% -
II 468 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 18% -
II 469 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 18% -
II 470 8485 Machines for Additive Manufacturing 18% -
II 471 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11(C) to this Chapter; parts and accessories 18% -
II 472 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 18% -
II 473 84 or 85 E-waste Explanation.- For the purpose of this entry, E-wastemeans electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer 18% -
II 474 8501 Electric motors and generators (excluding generating sets) 18% -
II 475 8502 Electric generating sets and rotary converters 18% -
II 476 8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 18% -
II 477 8504 Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles 18% -
II 478 8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 18% -
II 479 8506 Primary cells and primary batteries 18% -
II 480 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 18% -
II 481 8508 Vacuum cleaners 18% -
II 482 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 18% -
II 483 8510 Shavers, hair clippers and hair-removing appliances, with self- contained electric motor 18% -
II 484 8511 Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 18% -
II 485 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 18% -
II 486 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 18% -
II 487 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 18% -
II 488 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 18% -
II 489 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes [other than solar cookers]; electric heating resistors, other than those of heading 8545 18% -
II 490 8517 All goods 18% -
II 491 8518 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set 18% -
II 492 8519 Sound recording or reproducing apparatus 18% -
II 493 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 18% -
II 494 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 18% -
II 495 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 18% -
II 496 8524 FlatPanelDisplayModules, WhetherorNot Incorporating Touch-Sensitive Screens 18% -
II 497 8525 Closed-circuit television (CCTV), transmission apparatus for radio-broadcastingortelevision, whether or not incorporating reception apparatus or sound recording or reproducingapparatus; televisioncameras,digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defense, police and paramilitary forces, etc.] 18% -
II 498 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 18% -
II 499 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 18% -
II 500 8528 Television set (including LCD or LED television), Computer Monitors, Set top Box for Television; monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 18% -
II 501 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 18% -
II 502 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 18% -
II 503 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 18% -
II 504 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 18% -
II 505 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 18% -
II 506 85340000 Printed Circuits 18% -
II 507 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 18% -
II 508 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables 18% -
II 509 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 18% -
II 510 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 18% -
II 511 8539 Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 18% -
II 512 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 18% -
II 513 8541 Semiconductor Devices (for example, Diodes, Transistors, SemiconductorBased Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); mounted piezo-electric crystals 18% -
II 514 8542 Electronic integrated circuits 18% -
II 515 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 18% -
II 516 8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 18% -
II 517 8545 Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes 18% -
II 518 8546 Electrical insulators of any material 18% -
II 519 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 18% -
II 520 85480000 Electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85 18% -
II 521 8549 Electrical and electronic waste and scrap 18% -
II 522 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 18% -
II 523 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof 18% -
II 524 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 18% -
II 525 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 18% -
II 526 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 18% -
II 527 8606 Railway or tramway goods vans and wagons, not self-propelled 18% -
II 528 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. 18% -
II 529 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 18% -
II 530 8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 18% -
II 531 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 18% -
II 532 8702 Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels] 18% -
II 533 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles 18% -
II 534 8703 21 or 8703 22 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specificationof themotorvehicleshallbe determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 18% -
II 535 870331 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specificationof themotorvehicleshallbe determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 18% -
II 536 8703 Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department 18% -
II 537 8703 Three wheeled vehicles 18% -
II 538 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under 18% -
II 539 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under 18% -
II 540 8704 Motor vehicles for the transport of goods, including Refrigerated motor vehicles 18% -
II 541 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 18% -
II 542 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 18% -
II 543 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 18% -
II 544 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 18% -
II 545 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 18% -
II 546 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars 18% -
II 547 8714 Parts and accessories of vehicles of heading 8711 18% -
II 548 8715 Baby carriages and parts thereof 18% -
II 549 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 18% -
II 550 8801 Balloons and dirigibles, gliders and other non-powered aircraft 18% -
II 551 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 18% -
II 552 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 18% -
II 553 8807 Parts of goods of heading 8801 18% -
II 554 8903 Rowing boats and canoes 18% -
II 555 89080000 Vessels and other floating structures for breaking up 18% -
II 556 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 18% -
II 557 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 18% -
II 558 9004 Spectacles [other than corrective]; Goggles [other than corrective] 18% -
II 559 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 18% -
II 560 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 18% -
II 561 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 18% -
II 562 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 18% -
II 563 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 18% -
II 564 9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection 18% -
II 565 9012 Microscopes other than optical microscopes; diffraction apparatus 18% -
II 566 9013 Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter 18% -
II 567 9014 Direction finding compasses; other navigational instruments and appliances 18% -
II 568 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 18% -
II 569 9016 Balances of a sensitivity of 5 cg or better, with or without weights 18% -
II 570 9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets,sliderules,disccalculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter 18% -
II 571 9022 Apparatus based on the use of X-rays or of alpha, beta, gamma orotherionizing radiations [otherthanthoseformedical, surgical, dental or veterinary uses], including radiographyor radiotherapyapparatus,X-raytubesandotherX-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 18% -
II 572 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 18% -
II 573 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 18% -
II 574 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments [other than thermometers for medical, surgical, dental or veterinary usage] 18% -
II 575 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 18% -
II 576 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] 18% -
II 577 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 18% -
II 578 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 18% -
II 579 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 18% -
II 580 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 18% -
II 581 9032 Automatic regulating or controlling instruments and apparatus 18% -
II 582 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 18% -
II 583 9101 Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal 18% -
II 584 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 18% -
II 585 9103 Clocks with watch movements, excluding clocks of heading 9104 18% -
II 586 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 18% -
II 587 9105 Other clocks 18% -
II 588 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time-recorders) 18% -
II 589 9107 Time switches with clock or watch movement or with synchronous motor 18% -
II 590 9108 Watch movements, complete and assembled 18% -
II 591 9109 Clock movements, complete and assembled 18% -
II 592 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements 18% -
II 593 9111 Watch cases and parts thereof 18% -
II 594 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof 18% -
II 595 9113 Watch straps, watch bands and watch bracelets, and parts thereof 18% -
II 596 9114 Other clock or watch parts 18% -
II 597 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 18% -
II 598 9202 Other string musical instruments (for example, guitars, violins, harps) 18% -
II 599 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 18% -
II 600 92060000 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 18% -
II 601 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 18% -
II 602 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 18% -
II 603 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 18% -
II 604 9301 Military weapons other than revolvers, pistols 18% -
II 605 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 18% -
II 606 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 18% -
II 607 9305 Parts and accessories of articles of headings 9301 to 9304 18% -
II 608 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 18% -
II 609 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 18% -
II 610 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft 18% -
II 611 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 18% -
II 612 9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof 18% -
II 613 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece] 18% -
II 614 9405 Luminaires and lighting fittings including search lights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof 18% -
II 615 9406 Prefabricated buildings 18% -
II 616 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 18% -
II 617 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. 18% -
II 618 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 18% -
II 619 9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] 18% -
II 620 9508 Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements;FairgroundAmusements, includingShootingGalleries; Travelling Theatres 18% -
II 621 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 18% -
II 622 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 18% -
II 623 9603 [other than 9603 10 00 and 9603 21 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes] 18% -
II 624 96040000 Hand sieves and hand riddles 18% -
II 625 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 18% -
II 626 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 18% -
II 627 96100000 Boards, with writing or drawing surface, whether or not framed 18% -
II 628 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 18% -
II 629 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink- pads, whether or not inked, with or without boxes 18% -
II 630 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks 18% -
II 631 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 18% -
II 632 9617 Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners 18% -
II 633 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 18% -
II 634 96200000 Monopods, bipods, tripods and similar articles 18% -
II 635 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1)industrial plant, (2)irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 18% -
II 636 9802 Laboratory chemicals 18% -
II 637 Any Chapter Permanent transfer of Intellectual Property (IP) right 18% -
II 638 Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. 254(E), dated 29th March, 2019 Explanation.- For the purpose of this entry,– (i) the term “promoter” shall have the same meaningas assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 18% -
II 639 Any Chapter Goods which are not specified in Schedule I, III, IV, V, VI or VII 18% -
II 640 9804 All dutiable articles intended for personal use 18% -
III 1 2202 10 All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured 40% -
III 2 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than those specified in Schedule I of this notification] 40% -
III 3 22029990 Caffeinated Beverages 40% -
III 4 2202 Carbonated beverages of fruit drink or carbonated beverages with fruit juice 40% -
III 5 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. 40% -
III 6 8703 40, 8703 60 Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 40% -
III 7 8703 50, 8703 70 Motor vehicles with both compression- ignition internal combustio n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 40% -
III 8 8711 Motorcycles of engine capacity exceeding 350 cc 40% -
III 9 8802 Aircrafts for personal use 40% -
III 10 8903 Yachts and other vessels for pleasure or sports 40% -
III 11 9302 Revolvers and pistols, other than those of heading 9303 or 9304 40% -
III 12 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 40% -
III 13 Any Chapter Specified actionable claim; Explanation: “specified actionable claim” asdefinedin section 2(102A) of the CGSTAct, 2017 means the actionable claim involved in or by way of – (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; 40% -
IV 1 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 3% -
IV 2 7105 Dust and powder of natural or synthetic precious or semi-precious stones 3% -
IV 3 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 3% -
IV 4 7107 Base metals clad with silver, not further worked than semi-manufactured 3% -
IV 5 7108 Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form 3% -
IV 6 7109 Base metals or silver, clad with gold, not further worked than semi- manufactured 3% -
IV 7 7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 3% -
IV 8 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 3% -
IV 9 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 3% -
IV 10 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3% -
IV 11 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 3% -
IV 12 7115 Other articles of precious metal or of metal clad with precious metal 3% -
IV 13 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 3% -
IV 14 7117 Imitation jewellery [other than bangles of lac/shellac] 3% -
IV 15 7118 Coin 3% -
V 1 7102 Rough diamonds or simply sawn diamonds, industrial or non-industrial 0.25% -
V 2 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport 0.25% -
V 3 7104 Synthetic orreconstructed preciousor semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped 0.25% -
VI 1 7102 Goods other than those specified against S. No. 1 in Schedule V 1.50% -
VI 2 7104 Goods other than those specified against S. No. 3 in Schedule V 1.50% -
VII 1 21069020 Pan masala 28% -
VII 2 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28% -
VII 3 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28% -
VII 4 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences (including biris) 28% -
VII 5 24041100 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 28% -
VII 6 24041900 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion 28% -
Nil rate 1 0101 Live asses, mules and hinnies Nil -
Nil rate 2 0102 Live bovine animals Nil -
Nil rate 3 0103 Live swine Nil -
Nil rate 4 0104 Live sheep and goats Nil -
Nil rate 5 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls Nil -
Nil rate 6 0106 Other live animals such as Mammals, Birds, Insects Nil -
Nil rate 7 0201 Meat of bovine animals, fresh or chilled Nil -
Nil rate 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled Nil -
Nil rate 9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, other than pre- packaged and labelled Nil -
Nil rate 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 2.5%] Nil -
Nil rate 11 0301 Live fish Nil -
Nil rate 12 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 Nil -
Nil rate 13 0304, 0306, 0307, 0308,0309 All goods, fresh or chilled Nil -
Nil rate 14 0303, 0304, 0305, 0306, 0307, 0308, 0309 All goods, other than fresh or chilled, and other than pre- packaged and labelled Nil -
Nil rate 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 Nil -
Nil rate 16 0403 Curd, Lassi, Butter milk, other than pre-packaged and labelled Nil -
Nil rate 17 0406 Chena or paneer, whether or not pre-packaged and labelled Nil -
Nil rate 18 0407 Birds' eggs, in shell, fresh, preserved or cooked Nil -
Nil rate 19 0409 Natural honey, other than pre-packaged and labelled Nil -
Nil rate 20 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair Nil -
Nil rate 21 0504 All goods, fresh or chilled Nil -
Nil rate 22 0504 All goods, other than fresh or chilled, other than pre- packaged and labelled Nil -
Nil rate 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 Nil -
Nil rate 24 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Nil -
Nil rate 25 0511 Semen including frozen semen Nil -
Nil rate 26 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Nil -
Nil rate 27 0701 Potatoes, fresh or chilled Nil -
Nil rate 28 0702 Tomatoes, fresh or chilled Nil -
Nil rate 29 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Nil -
Nil rate 30 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Nil -
Nil rate 31 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Nil -
Nil rate 32 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Nil -
Nil rate 33 0707 Cucumbers and gherkins, fresh or chilled Nil -
Nil rate 34 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. Nil -
Nil rate 35 0709 Other vegetables, fresh or chilled. Nil -
Nil rate 36 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen Nil -
Nil rate 37 0711 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption Nil -
Nil rate 38 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Nil -
Nil rate 39 0713 Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled Nil -
Nil rate 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. Nil -
Nil rate 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 Nil -
Nil rate 42 08 Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled Nil -
Nil rate 43 0801 Coconuts, fresh or dried, whether or not shelled or peeled Nil -
Nil rate 44 0801 Brazil nuts, fresh, whether or not shelled or peeled Nil -
Nil rate 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 Nil -
Nil rate 46 0803 Bananas, including plantains, fresh or dried Nil -
Nil rate 47 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Nil -
Nil rate 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. Nil -
Nil rate 49 0806 Grapes, fresh Nil -
Nil rate 50 0807 Melons (including watermelons) and papaws (papayas), fresh Nil -
Nil rate 51 0808 Apples, pears and quinces, fresh Nil -
Nil rate 52 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Nil -
Nil rate 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 Nil -
Nil rate 54 0813 Tamarind dried Nil -
Nil rate 55 0814 Peel of citrus fruit or melons (including watermelons), fresh. Nil -
Nil rate 56 07, 09 or 10 All goods of seed quality Nil -
Nil rate 57 0901 Coffee beans, not roasted Nil -
Nil rate 58 0902 Unprocessed green leaves of tea Nil -
Nil rate 59 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality Nil -
Nil rate 60 0910 11 10 Fresh ginger, other than in processed form Nil -
Nil rate 61 0910 30 10 Fresh turmeric, other than in processed form Nil -
Nil rate 62 1001 Wheat and meslin, other than pre-packaged and labelled Nil -
Nil rate 63 1002 Rye, other than pre-packaged and labelled Nil -
Nil rate 64 1003 Barley, other than pre-packaged and labelled Nil -
Nil rate 65 1004 Oats, other than pre-packaged and labelled Nil -
Nil rate 66 1005 Maize (corn), other than pre-packaged and labelled Nil -
Nil rate 67 1006 Rice, other than pre-packaged and labelled Nil -
Nil rate 68 1007 Grain sorghum, other than pre-packaged and labelled Nil -
Nil rate 69 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled Nil -
Nil rate 70 1101 Wheat or meslin flour, other than pre-packaged and labelled Nil -
Nil rate 71 1102 Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled Nil -
Nil rate 72 1103 Cereal groats, meal and pellets, other than pre-packaged and labelled Nil -
Nil rate 73 1104 Cereal grains hulled Nil -
Nil rate 74 1105 Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled Nil -
Nil rate 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 Nil -
Nil rate 76 1106 10 10 Guar meal Nil -
Nil rate 77 12 All goods of seed quality Nil -
Nil rate 78 1201 Soya beans, whether or not broken, of seed quality Nil -
Nil rate 79 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality Nil -
Nil rate 80 1204 Linseed, whether or not broken, of seed quality Nil -
Nil rate 81 1205 Rape or colza seeds, whether or not broken, of seed quality Nil -
Nil rate 82 1206 Sunflower seeds, whether or not broken, of seed quality Nil -
Nil rate 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 Nil -
Nil rate 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 Nil -
Nil rate 85 1210 Hop cones, fresh Nil -
Nil rate 86 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets Nil -
Nil rate 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 Nil -
Nil rate 88 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled Nil -
Nil rate 89 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Nil -
Nil rate 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 Nil -
Nil rate 91 1301 Lac and Shellac Nil -
Nil rate 92 1401 Sal leaves, siali leaves, sisal leaves, sabai grass Nil -
Nil rate 93 1404 90 40 Betel leaves Nil -
Nil rate 94 1404 90 60 Coconut shell, unworked Nil -
Nil rate 95 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks Nil -
Nil rate 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 Nil -
Nil rate 97 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled Nil -
Nil rate 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 Nil -
Nil rate 99 1905 Pappad, by whatever name it is known Nil -
Nil rate 100 1905 or 2106 Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called Nil -
Nil rate 101 2009 89 90 Tender coconut water other than pre-packaged and labelled Nil -
Nil rate 102 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc Nil -
Nil rate 103 2201 Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) Nil -
Nil rate 104 2201 Non-alcoholic Toddy, Neera including date and palm neera Nil -
Nil rate 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 Nil -
Nil rate 106 2306 De-oiled rice bran Nil -
Nil rate 107 2306 Cotton seed oil cake Nil -
Nil rate 108 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda Nil -
Nil rate 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 Nil -
Nil rate 110 26 Uranium Ore concentrate Nil -
Nil rate 111 2716 00 00 Electrical energy Nil -
Nil rate 112 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 Nil -
Nil rate 113 30 or any other Chapter Drugs or medicines listed in Annexure I Nil -
Nil rate 114 3002 Human Blood and its components Nil -
Nil rate 115 3006 All types of contraceptives Nil -
Nil rate 116 3101 All goods and organic manure, other than pre-packaged and labelled Nil -
Nil rate 117 3304 Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta Nil -
Nil rate 118 3825 Municipal waste, sewage sludge, clinical waste Nil -
Nil rate 119 3926 Plastic bangles Nil -
Nil rate 120 4014 Condoms and contraceptives Nil -
Nil rate 121 4016 Erasers Nil -
Nil rate 122 4401 Firewood or fuel wood Nil -
Nil rate 123 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated Nil -
Nil rate 124 44 or 68 Deities made of stone, marble or wood Nil -
Nil rate 125 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope Nil -
Nil rate 126 46 Plates and cups made up of all kinds of leaves/ flowers/bark Nil -
Nil rate 127 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government Nil -
Nil rate 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 Nil -
Nil rate 129 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government Nil -
Nil rate 130 4820 Exercise book, graph book, laboratory note book and notebooks Nil -
Nil rate 131 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India Nil -
Nil rate 132 4901 Printed books, including Braille books Nil -
Nil rate 133 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Nil -
Nil rate 134 4903 Children's picture, drawing or colouring books Nil -
Nil rate 135 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated Nil -
Nil rate 136 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Nil -
Nil rate 137 4907 Duty Credit Scrips Nil -
Nil rate 138 5001 Silkworm laying, cocoon Nil -
Nil rate 139 5002 Raw silk Nil -
Nil rate 140 5003 Silk waste Nil -
Nil rate 141 5101 Wool, not carded or combed Nil -
Nil rate 142 5102 Fine or coarse animal hair, not carded or combed Nil -
Nil rate 143 5103 Waste of wool or of fine or coarse animal hair Nil -
Nil rate 144 52 Gandhi Topi, Khadi yarn Nil -
Nil rate 145 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets Nil -
Nil rate 146 5303 Jute fibres, raw or processed but not spun Nil -
Nil rate 147 5305 Coconut, coir fibre Nil -
Nil rate 148 53 Coir pith compost other than pre-packaged and labelled Nil -
Nil rate 149 63 Indian National Flag Nil -
Nil rate 150 6703 Human hair, dressed, thinned, bleached or otherwise worked Nil -
Nil rate 151 6912 00 40 Earthen pot and clay lamps Nil -
Nil rate 152 69 Idols made of clay Nil -
Nil rate 153 7018 Glass bangles (except those made from precious metals) Nil -
Nil rate 154 7117 Bangles of lac/shellac Nil -
Nil rate 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. Nil -
Nil rate 156 8214 Pencil sharpeners Nil -
Nil rate 157 8445 Charkha for hand spinning of yarns, including amber charkha Nil -
Nil rate 158 8446 Handloom [weaving machinery] Nil -
Nil rate 159 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Nil -
Nil rate 160 9021 Hearing aids Nil -
Nil rate 161 92 Indigenous handmade musical instruments as listed in Annexure II Nil -
Nil rate 162 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles Nil -
Nil rate 163 96,089,609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks Nil -
Nil rate 164 9610 00 00 Slates Nil -
Nil rate 165 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons Nil -
Nil rate 166 9803 Passenger baggage Nil -
Nil rate 167 Any chapter Puja samagri namely:- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika Nil -
Nil rate 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. Nil -
Nil rate 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 Nil -
Nil rate 170 Any Chapter Parts for manufacture of hearing aids Nil -
Nil rate 171 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) Nil -
Nil rate 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. Nil -
Compensation Cess 1 21069020 Pan Masala with declared retail sale price - 0.32R per unit
Compensation Cess 1A. 21069020 Pan Masala, other than goods covered under S. No. 1 above - 60%
Compensation Cess 2 2202 10 10 Aerated waters - Nil
Compensation Cess 3 2202 10 20 Lemonade - Nil
Compensation Cess 4 22021090 Others - Nil
Compensation Cess 4A. 22029990 Caffeinated Beverages - Nil
Compensation Cess 4B. 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. - Nil
Compensation Cess 5 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name with declared retail sale price - 0.36R per unit
Compensation Cess 5A. 2401 Unmanufactured tobacco (without lime tube)– bearing a brand name, other than goods covered under S. No. 5 above - 71%
Compensation Cess 6 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name with declared retail sale price - 0.36R per unit
Compensation Cess 6A. 2401 Unmanufactured tobacco (with lime tube)– bearing a brand name, other than goods covered under S. No. 6 above - 65%
Compensation Cess 7 24013000 Tobacco refuse, bearing a brand name with declared retail sale price - 0.32R per unit
Compensation Cess 7A. 24013000 Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above - 61%
Compensation Cess 8 2402 10 10 Cigar and cheroots - 21% or 4170 per thousand, whichever is higher
Compensation Cess 9 2402 10 20 Cigarillos - 21% or 4170 per thousand, whichever is higher
Compensation Cess 10 24022010 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres - 5% + 2076 per thousand
Compensation Cess 11 24022020 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres - 5%+ 3668 per thousand
Compensation Cess 12 24022030 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres - 5% + 2076 per thousand
Compensation Cess 13 24022040 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres - 5% + 2747 per thousand
Compensation Cess 14 24022050 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres - 5% + 3668 per thousand
Compensation Cess 15 24022090 Other cigarettes containing tobacco - 36% + 4170 per thousand
Compensation Cess 16 24029010 Cigarettes of tobacco substitutes - 4006 per thousand
Compensation Cess 17 24029020 Cigarillos of tobacco substitutes - 12.5% or 4,006 per thousand whichever is higher
Compensation Cess 18 24029090 Other - 12.5% or 4,006 per thousand whichever is higher
Compensation Cess 19 2403 11 10 Hookah' or 'gudaku' tobacco bearing a brand name with declared retail sale price - 0.36R per unit
Compensation Cess 19A. 2403 11 10 Hookah' or 'gudaku' tobacco, bearing a brand name, other than goods covered under S. No. 19 above - 72%
Compensation Cess 20 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name with declared retail sale price - 0.12R per unit
Compensation Cess 20A. 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku', not bearing a brand name, other than goods covered under S. No. 20 above - 17%
Compensation Cess 21 24031190 Other water pipe smoking tobacco not bearing a brand name with declared retail sale price - 0.08R per unit
Compensation Cess 21A. 24031190 Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above - 11%
Compensation Cess 22 24031910 Smoking mixtures for pipes and cigarettes, with declared retail sale price - 0.69R per unit
Compensation Cess 22A. 24031910 Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above - 290%
Compensation Cess 23 24031990 Other smoking tobacco bearing a brand name with declared retail sale price - 0.28R per unit
Compensation Cess 23A. 24031990 Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above - 49%
Compensation Cess 24 24031990 Other smoking tobacco not bearing a brand name with declared retail sale price - 0.08R per unit
Compensation Cess 24A. 24031990 Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above - 11%
Compensation Cess 24B. 24039100 “Homogenised” or “reconstituted” tobacco, bearing a brand name with declared retail sale price - 0.36R per unit
Compensation Cess 24C. 24039100 “Homogenised” or “reconstituted” tobacco, bearing a brand name, other goods covered under S. No. 24 B above - 72%
Compensation Cess 25 2404 11 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name - 72%
Compensation Cess 26 24039910 Chewing tobacco (without lime tube), with declared retail sale price - 0.56R per unit
Compensation Cess 26A. 24039910 Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above - 160%
Compensation Cess 27 24039910 Chewing tobacco (with lime tube), with declared retail sale price - 0.56R per unit
Compensation Cess 27A. 24039910 Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above - 142%
Compensation Cess 28 24039910 Filter khaini, with declared retail sale price - 0.56R per unit
Compensation Cess 28A. 24039910 Filter khaini, other than goods covered under S. No. 28 above - 160%
Compensation Cess 29 24039920 Preparations containing chewing tobacco, with declared retail sale price - 0.36R per unit
Compensation Cess 29A. 24039920 Preparations containing chewing tobacco, other than goods covered under S. No. 29 above - 72%
Compensation Cess 30 24039930 1Preparations containing chewing tobacco, with declared retail sale price - 0.56R per unit
Compensation Cess 30A. 24039930 Jarda scented tobacco, other than goods covered under S. No. 30 above - 160%
Compensation Cess 31 24039940 Snuff, with declared retail sale price - 0.36R per unit
Compensation Cess 31A. 24039940 Snuff, other than goods covered under S. No. 31 above - 72%
Compensation Cess 32 24039950 Preparations containing snuff, with declared retail sale price - 0.36R per unit
Compensation Cess 32A. 24039950 Preparations containing snuff, other than goods covered under S. No. 32 above - 72%
Compensation Cess 33 24039960 Tobacco extracts and essence bearing a brand name with declared retail sale price - 0.36R per unit
Compensation Cess 33A. 24039960 Tobacco extracts and essence, bearing a brand name, other than good covered under S. No. 33 above - 72%
Compensation Cess 34 24039960 Tobacco extracts and essence not bearing a brand name with declared retail sale price - 0.36R per unit
Compensation Cess 34A. 24039960 Tobacco extracts and essence, not bearing a brand name, other than goods covered under S. No. 34 above - 65%
Compensation Cess 35 24039970 Cut tobacco, with declared retail sale price - 0.14R per unit
Compensation Cess 35A. 24039970 Cut tobacco, other than goods covered under S. No. 35 above - 20%
Compensation Cess 36 24039990 Pan masala containing tobacco 'Gutkha', with declared retail sale price - 0.61R per unit
Compensation Cess 36A. 24039990 Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above - 204%
Compensation Cess 36B. 24039990 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price - 0.43R per unit
Compensation Cess 36C. 24039990 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above - 96%
Compensation Cess 36D. 24039990 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price - 0.43R per unit
Compensation Cess 36E. 24039990 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above - 89%
Compensation Cess 37 2404 11 00, 2404 19 00 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name - 96%
Compensation Cess 38 2404 11 00, 2404 19 00 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name - 89%
Compensation Cess 39 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. - NIL
Compensation Cess 40 2702 Lignite, whether or not agglomerated, excluding jet - NIL
Compensation Cess 41 2703 Peat (including peat litter), whether or not agglomerated - NIL
Compensation Cess 41A 27 Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person - NIL
Compensation Cess 42 8702 10, 8702 20, 8702 30, 8702 90 Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 - NIL
Compensation Cess 42A 87 All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles. - NIL
Compensation Cess 42B 87 Fuel Cell Motor Vehicles - NIL
Compensation Cess 43 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles - NIL
Compensation Cess 44 8703 10 10, 8703 80 Electrically operated vehicles, including three wheeled electric motor vehicles. - NIL
Compensation Cess 45 8703 Three wheeled vehicles - NIL
Compensation Cess 46 8703 Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department - NIL
Compensation Cess 47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. - NIL
Compensation Cess 48 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. - NIL
Compensation Cess 49 8703 Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. - NIL
Compensation Cess 50 8702, 8703 21 or 8703 22 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. - NIL
Compensation Cess 51 8702, 8703 31 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. - NIL
Compensation Cess 52 8703 Motor vehicles of engine capacity not exceeding 1500 cc - NIL
Compensation Cess 52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B - NIL
Compensation Cess 52B 8703 Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above. Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition. - NIL
Compensation Cess 53 8711 Motorcycles of engine capacity exceeding 350 cc. - NIL
Compensation Cess 54 8802 or 8806 Other aircraft (for example, helicopters, aeroplanes), for personal use. - NIL
Compensation Cess 55 8903 Yacht and other vessels for pleasure or sports - NIL
Compensation Cess 56 Any chapter All goods other than those mentioned at S. Nos. 1 to 55 above - NIL
From 22 September 2025 Before 22 September 2025
Sl No. Chapter, Section  or  Heading  Description of Service IGST
Rate		 Condition
1 Chapter 99 All Services - -
2 Section 5 Construction Services - -
3 Heading 9954 (Construction services) (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  1.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -

(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and

(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.

Explanation. -

(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,

(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.

(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.

Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;

Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;

Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;

Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)

Explanation. -

1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be,  in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 7.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -

(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and

(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.

Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;

Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 7.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -

(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and

(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.

Explanation. -

(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,

(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.

(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.

Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;

Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;

Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;

Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;

(Please refer to the illustrations in annexure III)

Explanation. -

1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification  shall apply for valuation of this service) 1.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -

(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and

(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.

Explanation. -

(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,

(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.

(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;

Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;

Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;

(Please refer to the illustrations in annexure III)

Explanation. -

1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 7.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ie) Construction of an apartment in an ongoing  project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has  exercised option to pay central tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022- Central Tax (Rate) dated the 13th July, 2022. 12% Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
3 Heading 9954 (Construction services) (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service 18% Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
3 Heading 9954 (Construction services) (vii)Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works  contract) provided to the Central Government, State Government, Union territory or a local authority. 12% -
3 Heading 9954 (Construction services) (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 12% -
3 Heading 9954 (Construction services) (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority. 12% -
3 Heading 9954 (Construction services) (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5% Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
3 Heading 9954 (Construction services) (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above.   Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry 18% -
4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services - -
5 Heading  9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ - Services of electronic whole sale agents and brokers, - Services of whole sale auctioning houses. 18% -
6 Heading  9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 18% -
7 Heading  9963  (Accommodation, food and beverage services) (i) Supply of ‘hotel accommodation’ having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 12% -
7 Heading  9963  (Accommodation, food and beverage services) (ii) Supply of ‘restaurant service’ other than at ‘specified premises’ 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (v) Composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. (e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. 18% -
8 Heading  9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 5% Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying  central tax or integrated tax on the supply of the service
8 Heading  9964 (Passenger transport services) (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 5% Provided   that credit of input tax charged on goods and services used  in supplying the service  has   not been taken [Please refer to Explanation no. (iv)]
8 Heading  9964 (Passenger transport services) (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
8 Heading  9964 (Passenger transport services) (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
8 Heading  9964 (Passenger transport services) (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]
8 Heading  9964 (Passenger transport services) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation].]
8 Heading  9964 (Passenger transport services) (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 12% -
8 Heading  9964 (Passenger transport services) (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5% Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)]
Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ central tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.
8 Heading  9964 (Passenger transport services) (via) Transport of passengers, with or without accompanied belongings, by ropeways. 5% The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)
8 Heading  9964 (Passenger transport services) (vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (ivb), (v), (vi) and (via) above. 18% -
9 Heading  9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 5% Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
9 Heading  9965 (Goods transport services) (ii) Transport of goods in a vessel.  5% Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used  in supplying the service has not been taken [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- - -
9 Heading  9965 (Goods transport services) (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 5% The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (b) GTA exercises the option to itself pay GST on services supplied by it. 5% or 12% (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)]
(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V 21-b[on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year
Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022:
Provided further that invoice for supply of the service charging Central tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.
Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:
Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.

[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.
9 Heading  9965 (Goods transport services) (iv) Transport of goods in containers by rail by any person other than Indian Railways. 18% -
9 Heading  9965 (Goods transport services) (v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline 5% or 12% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (vi) Multimodal transportation of goods. Explanation 1.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. 12% -
9 Heading  9965 (Goods transport services) (via) Transport of goods by ropeways. 5% The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 18% -
10 Heading  9966 (Rental services    of transport vehicles 12-a[with operators]12-a) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5% or 12% Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)]

Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ central tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.
10 Heading  9966 (Rental services    of transport vehicles with operators) (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 12% -
10 Heading  9966 (Rental services    of transport vehicles with operators) (ii) Time charter of vessels for transport of goods. 5% Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
10 Heading  9966 (Rental services    of transport vehicles with operators) (iii) Rental services of transport vehicles with operators, other than (i), (ia) and (ii) above. 18% -
11 Heading 9967 (Supporting services  in transport) Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 18% -
12 Heading 9968 Postal and courier services. 18% -
13 Heading  9969 Electricity, gas, water and other distribution services. 18% -
14 Section 7 Financial and related services; real estate services; and rental and leasing services. - -
15 Heading  9971 (Financial and related services) - - Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
15 Heading  9971 (Financial and related services) (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
15 Heading  9971 (Financial and related services) (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
15 Heading  9971 (Financial and related services) (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. -
15 Heading  9971 (Financial and related services) (vi) Service of third party insurance of “goods carriage” 12% -
15 Heading  9971 (Financial and related services) (vii) Financial and related services other than (ii), (iii), (v), and (vi) above. 18% -
16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil -
16 Heading 9972 (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i);(i) (ia), (ib), (ic), (id), (ie) and  (if) Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil -
16 Heading 9972 (iii) Real estate services other than (i) and (ii) above. 18% -
17 Heading 9973 (Leasing or rental services,  without operator) (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 18% -
17 Heading 9973 (Leasing or rental services,  without operator) (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
17 Heading 9973 (Leasing or rental services,  without operator) (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
17 Heading 9973 (Leasing or rental services,  without operator) (vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integarted tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. -
17 Heading 9973 (Leasing or rental services,  without operator) (viia) Leasing or renting of goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods -
17 Heading 9973 (Leasing or rental services,  without operator) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. 18% -
18 Heading 9973 (Leasing or rental services,  without operator) Business and Production Services - -
19 Heading  9981 Research and development services. 18% -
20 Heading  9982 Legal and accounting services. 18% -
21 Heading  9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 5% -
21 Heading  9983 (Other professional, technical and business services) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 12% -
21 Heading  9983 (Other professional, technical and business services) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below 18% -
22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 5% -
22 Heading 9984 (Telecommunications, broadcasting and information supply services) (ii) Telecommunications, broadcasting and information supply services other than (i) above. 18% -
23 Heading  9985 (Support services) (i) Supply of tour operators services. Explanation.-  "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 5% 1. Provided that credit of input tax charged on goods and services used in supplying the service , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken
[Please refer to Explanation no. (iv)]

2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
23 Heading  9985 (Support services) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5% Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
23 Heading  9985 (Support services) (iii) Support services other than (i) and (ii) above. 18% -
24 Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil -
24 Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) (ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both. 12% -
24 Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 18% -
25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5% Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
25 Heading 9987 (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 5% -
25 Heading 9987 (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 5% -
25 Heading 9987 (ii) Maintenance, repair and installation (except construction) services, other than (i) ,(ia) and (ib) above and serial number 38 below 18% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (c) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil; (f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (i) manufacture of handicraft goods. Explanation. - The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time. 5% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 12% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 1.50% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (ic) Services by way of job work in relation to bus body building; Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. 18% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 18% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (id) Services by way of job work other than (i), (ia), (ib), (ic) and (ica) above; 12% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. (c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil. 5% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 12% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (iii) Tailoring services. 5% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) above. 18% -
27 Heading  9989 Other manufacturing services; publishing, printing and reproduction services; material recovery services 18% -
28 Section 9 Community, Social and Personal Services and other miscellaneous services - -
29 Heading  9991 Public administration and other services provided to the community as a whole; compulsory social security services. 18% -
30 Heading  9992 Education services. 18% -
31 Heading  9993 Human health and social care services. 18% -
31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 5% The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12% -
32 Heading 9994 (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 12% -
32 Heading 9994 (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) and (ia) above. 18% -
33 Heading 9995 Services of membership organisations. 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 12% -
34 Heading  9996 (Recreational, cultural and sporting services) (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. 28% -
34 Heading  9996 (Recreational, cultural and sporting services) (iv) Services provided by a race club by way of licensing a bookmaker in such club. 28% -
34 Heading  9996 (Recreational, cultural and sporting services) (vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. 18% -
35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 18% -
36 Heading  9998 Domestic services. 18% -
37 Heading  9999 Services provided by extraterritorial organisations and bodies. 18% -
38 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 201A of Schedule II of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 18% -
39 Chapter 99 Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. Explanation. - This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. 18% -
1 Chapter 99 Services by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil Nil
2 Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil Nil
3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil
3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil
3B Chapter 99 Services provided to a Governmental Authority by way of – (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil
4 Chapter 99 Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil
5 Chapter 99 Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil
6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts and the Ministry of Railways (Indian Railways); (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Nil Nil
7 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017). Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts and the Ministry of Railways (Indian Railways); (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; ad (b) services by way of renting of immovable property. Nil Nil
8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts and the Ministry of Railways (Indian Railways) (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil
9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts and the Ministry of Railways (Indian Railways); (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year." Nil Nil
9A Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.
9AA Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India whenever rescheduled Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.
9AB Chapter 99 Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022.
9B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil
9C Chapter 99 Supply of service 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. Nil Nil
9D Chapter 99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. Nil Nil
9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals by way of – (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil
9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil
9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. Nil Nil
10 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Nil Nil
10A Heading 9954 Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Nil Nil
11 Heading 9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil Nil
11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin Nil Nil
12 Heading 9972 Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person Explanation 1 - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, – (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. Explanation 2.- Nothing contained in this entry shall apply to- (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like. Nil Nil
12A Heading 9963 Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. Nil Nil
13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA or 12AB of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil
15 Heading 9964 Transport of passengers, with or without accompanied belongings, by – (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Nil Nil
16 Heading 9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of three year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil
17 Heading 9964 Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Nil Nil
18 Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Nil Nil
19 Heading 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil
19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 2022,
19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 162022
19C 9965 Satellite launch services. Nil Nil.
20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil
21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Nil Nil
21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil
21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil
22 Heading 9966 or Heading 9973 Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle. (b) to a goods transport agency, a means of transportation of goods. (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. Nil Nil
23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil
24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil
24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil
24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. Nil Nil
24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil
25 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil
25A Heading 9969 or Heading 9986 Supply of services by way of providing metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission or distribution of electricity provided by electricity transmission or distribution utilities to their consumers. Nil Nil
27 Heading 9971 Services by way of- (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil
27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil
28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil
29 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil
29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil
29B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. Nil Nil
30 Heading 9971 or Heading 9991 Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). Nil Nil
31 Heading 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil Nil
31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil Nil
31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil
34 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.- For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Nil Nil
34A Heading 9971 Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the banking companies and financial institutions. Nil Nil
35 Heading 9971 or Heading 9991 Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS) approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal BimaYojana (PMFBY); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). 12-a[(r) Bangla Shasya Bima]12-a Nil Nil
36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakhs rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil
36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 40. Nil Nil
36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil
37 Heading 9971 or Heading 9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil
38 Heading 9971 or Heading 9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil
39 Heading 9971 or Heading 9985 Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil
39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil
40 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil
41 Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 20 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 20 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory Nil Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area:
Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard:
Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty:
Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.
41A Heading 9972 Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project ) Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -
[GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project)
Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation
The liability to pay central tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier.
41B Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project). Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -
[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project);
Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation.
The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.
42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil
44 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Nil Nil
44A Heading 9981 Research and development services against consideration received in the form of grants supplied by – (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.
45 Heading 9982 or Heading 9991 Services provided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017). (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity. Nil Nil
46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil
47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil
48 Heading 9983 or any other Heading of Chapter 99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil Nil
49 Heading 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil Nil
50 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil
52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil
52A Heading 9985 Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-) Nil Nil
53 Heading 9985 Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil
54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Nil Nil
55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil
55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil
57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil
58 Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. Nil Nil
59 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil
60 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. Nil Nil
61 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil
61A Heading 9991 Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States Nil Nil
62 Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil Nil
63 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil Nil
64 Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil
65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil
65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil
65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.
66 Heading 9992 or Heading 9963 Services provided - (a) by an educational institution to its students, faculty and staff;(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution;: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. (v) supply of online educational journals or periodicals: Nil Nil
66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil
68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil
69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by – (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, (f) a training partner approved by the National Skill Development Corporation, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil Nil
70 Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil
71 Heading 9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Education and Training. Nil Nil
72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil
74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil
74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961). Nil Nil
76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil
77 Heading 9995 Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of seven thousand five hundred rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil
77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs. 1000/-) per member per year. Nil Nil
78 Heading 9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil Nil
79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil
79A Heading 9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil
80 Heading 9996 Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act. Nil Nil
81 Heading 9996 Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person. Nil Nil
82 Chapter 9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil Nil
82A Heading 9996 Services by way of right to admission to the Nil Nil
82B Heading 9996 Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 Nil Nil
1 Chapter 99 All Services <center>-</center> -
2 Section 5 Construction Services <center>-</center> -
3 Heading 9954 (Construction services) (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  1.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be,  in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 7.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 7.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification  shall apply for valuation of this service) 1.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 7.50% Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier,and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
3 Heading 9954 (Construction services) (ie) Construction of an apartment in an ongoing  project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has  exercised option to pay central tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022- Central Tax (Rate) dated the 13th July, 2022. 12% Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
3 Heading 9954 (Construction services) (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service 18% Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
3 Heading 9954 (Construction services) (vii)Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works  contract) provided to the Central Government, State Government, Union territory or a local authority. 18% -
3 Heading 9954 (Construction services) (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 18% -
3 Heading 9954 (Construction services) (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority. 18% -
3 Heading 9954 (Construction services) (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5% Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
3 Heading 9954 (Construction services) (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above.   Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry 18% -
4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 18% -
5 Heading  9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ - Services of electronic whole sale agents and brokers, - Services of whole sale auctioning houses. 18% -
6 Heading  9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 18% -
7 Heading  9963  (Accommodation, food and beverage services) (i) Supply of ‘hotel accommodation’ having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (ii) Supply of ‘restaurant service’ other than at ‘specified premises’ 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (v) Composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
7 Heading  9963  (Accommodation, food and beverage services) (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (i), (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. (e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. 18% -
8 Heading  9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 5% Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying  central tax or integrated tax on the supply of the service
8 Heading  9964 (Passenger transport services) (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 5% Provided   that credit of input tax charged on goods and services used  in supplying the service  has   not been taken [Please refer to Explanation no. (iv)]
8 Heading  9964 (Passenger transport services) (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
8 Heading  9964 (Passenger transport services) (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
8 Heading  9964 (Passenger transport services) (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]
8 Heading  9964 (Passenger transport services) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 5% Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation].]
8 Heading  9964 (Passenger transport services) (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 18% Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation].]
8 Heading  9964 (Passenger transport services) (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5% or 18% Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)]
Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ central tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.
8 Heading  9964 (Passenger transport services) (via) Transport of passengers, with or without accompanied belongings, by ropeways. 5% The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)
8 Heading  9964 (Passenger transport services) (vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (ivb), (v), (vi) and (via) above. 18% -
9 Heading  9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 5% Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
9 Heading  9965 (Goods transport services) (ii) Transport of goods in a vessel.  5% Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used  in supplying the service has not been taken [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- - -
9 Heading  9965 (Goods transport services) (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 5% The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (b) GTA exercises the option to itself pay GST on services supplied by it. 5% or 18% (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)]
(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V 21-b[on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year
Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022:
Provided further that invoice for supply of the service charging Central tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.
Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:
Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.

[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.
9 Heading  9965 (Goods transport services) (iv) Transport of goods in containers by rail by any person other than Indian Railways. 5% or 18% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline 5% or 18% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (vi) Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; 5% or 18% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) a. Transportation of goods by any mode of transport other than air is involved. 5% Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken.
Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges central tax at a rate higher than 2.5%, credit of input tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Provided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
Illustration: ‘A’ engages ‘B’ (multimodal
transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein ‘B’ uses more than one mode of transport for the movement of goods. ‘B’, for supplying the said service hires a GTA i.e., ‘C’ for Rs 600 who charges central tax at 9%. ‘B’ also hires ‘D’, a Container Transport Operator for Rs 400 who charges central tax at 2.5%, for supplying their services. ‘B’ shall be entitled to take input tax credit on the abovementioned input services of transportation of goods as under:
i. Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA;
ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator.
9 Heading  9965 (Goods transport services) b. At least one mode of transport is by air. 18% Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
9 Heading  9965 (Goods transport services) (via) Transport of goods by ropeways. 5% The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
9 Heading  9965 (Goods transport services) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 18% -
10 Heading  9966 (Rental services    of transport vehicles 12-a[with operators]12-a) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5% or 18% Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)]
Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ central tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.
10 Heading  9966 (Rental services    of transport vehicles with operators) (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 5% or 18% Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken:
[Please refer to Explanation no. (iv)]
Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken.
10 Heading  9966 (Rental services    of transport vehicles with operators) (ii) Time charter of vessels for transport of goods. 5% Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
10 Heading  9966 (Rental services    of transport vehicles with operators) (iii) Rental services of transport vehicles with operators, other than (i), (ia) and (ii) above. 18% -
11 Heading 9967 (Supporting services  in transport) Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 18% -
12 Heading 9968 (i) Postal services 18% -
12 Heading 9968 (ii) Courier services 18% -
12 Heading 9968 (iii) Local delivery services a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017; b. other than (a) above 18% -
12 Heading 9968 (iv) Delivery services other than (i), (ii) and (iii) above 18% -
13 Heading  9969 Electricity, gas, water and other distribution services. 18% -
14 Section 7 Financial and related services; real estate services; and rental and leasing services. - -
15 Heading  9971 (Financial and related services) Financial and related services; real estate services; and rental and leasing services. - Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
15 Heading  9971 (Financial and related services) (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
15 Heading  9971 (Financial and related services) (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
15 Heading  9971 (Financial and related services) (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. -
15 Heading  9971 (Financial and related services) (vi) Service of third party insurance of “goods carriage” 18% -
15 Heading  9971 (Financial and related services) (vii) Financial and related services other than (ii), (iii), (v), and (vi) above. 18% -
16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil -
16 Heading 9972 (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i);(i) (ia), (ib), (ic), (id), (ie) and  (if) Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil -
16 Heading 9972 (iii) Real estate services other than (i) and (ii) above. 18% -
17 Heading 9973 (Leasing or rental services,  without operator) (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 18% -
17 Heading 9973 (Leasing or rental services,  without operator) (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
17 Heading 9973 (Leasing or rental services,  without operator) (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
17 Heading 9973 (Leasing or rental services,  without operator) (vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. -
17 Heading 9973 (Leasing or rental services,  without operator) (viia) Leasing or renting of goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods -
17 Heading 9973 (Leasing or rental services,  without operator) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. 18% -
18 Heading 9973 (Leasing or rental services,  without operator) Business and Production Services - -
19 Heading  9981 Research and development services. 18% -
20 Heading  9982 Legal and accounting services. 18% -
21 Heading  9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 5% -
21 Heading  9983 (Other professional, technical and business services) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 12% -
21 Heading  9983 (Other professional, technical and business services) (ii) Other professional, technical and business services other than (i) above and serial number 38 below 18% -
22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 5% -
22 Heading 9984 (Telecommunications, broadcasting and information supply services) (ii) Telecommunications, broadcasting and information supply services other than (i) above. 18% -
23 Heading  9985 (Support services) (i) Supply of tour operators services. Explanation.-  "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 5% 1. Provided that credit of input tax charged on goods and services used in supplying the service , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken
[Please refer to Explanation no. (iv)]
2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
23 Heading  9985 (Support services) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5% Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
23 Heading  9985 (Support services) (iii) Support services other than (i) and (ii) above. 18% -
24 Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil -
24 Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) (ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both. 18% -
24 Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 18% -
25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5% Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
25 Heading 9987 (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 5% -
25 Heading 9987 (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 5% -
25 Heading 9987 (ii) Maintenance, repair and installation (except construction) services, other than (i) ,(ia) and (ib) above and serial number 38 below 18% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 1.50% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (j) handicraft goods; (k) umbrella. 5% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption; 18% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (iv) Services by way of job work other than (i), (ii), and (iii) above. 18% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (v) Services by way of any treatment or process on goods belonging to another person, in relation to- a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5% or Nil. 5% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (vi) Tailoring services. 5% -
26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 18% -
27 Heading  9989 Other manufacturing services; publishing, printing and reproduction services; material recovery services 18% -
28 Section 9 Community, Social and Personal Services and other miscellaneous services 18% -
29 Heading  9991 Public administration and other services provided to the community as a whole; compulsory social security services. 18% -
30 Heading  9992 Education services. 18% -
31 Heading  9993 Human health and social care services. 18% -
31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 5% The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 5% -
32 Heading 9994 (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 5% -
32 Heading 9994 (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) and (ia) above. 18% -
33 Heading 9995 Services of membership organisations. 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 5% -
34 Heading  9996 (Recreational, cultural and sporting services) (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 18% -
34 Heading  9996 (Recreational, cultural and sporting services) (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. Explanation: Nothing contained in clause (b) of this item shall apply to a ‘recognised sporting event’. 40% -
34 Heading  9996 (Recreational, cultural and sporting services) (iv) Services provided by a race club by way of licensing a bookmaker in such club. 40% -
34 Heading  9996 (Recreational, cultural and sporting services) (vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. 18% -
35 Heading 9997 (i) Beauty and physical well-being services falling under Group 99972. 5% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation No. (iv)]
35 Heading 9997 (ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. 18% Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation No. (iv)]
36 Heading  9998 Domestic services. 18% -
37 Heading  9999 Services provided by extraterritorial organisations and bodies. 18% -
38 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Central Tax (Rate), dated 17th September, 2025. 18% -
39 Chapter 99 Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. Explanation. - This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. 18% -
1 Chapter 99 Services by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil Nil
2 Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil Nil
3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil
3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil
3B Chapter 99 Services provided to a Governmental Authority by way of – (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil
4 Chapter 99 Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil
5 Chapter 99 Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil
6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts and the Ministry of Railways (Indian Railways); (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Nil Nil
7 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017). Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts and the Ministry of Railways (Indian Railways); (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; ad (b) services by way of renting of immovable property. Nil Nil
8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts and the Ministry of Railways (Indian Railways) (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil
9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts and the Ministry of Railways (Indian Railways); (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year." Nil Nil
9A Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.
9AA Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India 16-a[whenever rescheduled]16-a. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.
9AB Chapter 99 Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022.
9B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil
9C Chapter 99 Supply of service 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. Nil Nil
9D Chapter 99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. Nil Nil
9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals by way of – (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil
9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil
9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. Nil Nil
10 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Nil Nil
10A Heading 9954 Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Nil Nil
11 Heading 9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil Nil
11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin Nil Nil
12 Heading 9972 Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person Explanation - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, – (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. Explanation.- Nothing contained in this entry shall apply to- (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like. Nil Nil
12A Heading 9963 Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. Nil Nil
13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA or 12AB of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil
15 Heading 9964 Transport of passengers, with or without accompanied belongings, by – (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Nil Nil
16 Heading 9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of three year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil
17 Heading 9964 Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Nil Nil
18 Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Explanation. - Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator. Nil Nil
19 Heading 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil
19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 2022,
19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 162022
19C 9965 Satellite launch services. Nil Nil
20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil
21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Nil Nil
21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil
21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil
22 Heading 9966 or Heading 9973 Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle. (b) to a goods transport agency, a means of transportation of goods. (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. Nil Nil
23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil
24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil
24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil
24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. Nil Nil
24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil
25 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil
25A Heading 9969 or Heading 9986 Supply of services by way of providing metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission or distribution of electricity provided by electricity transmission or distribution utilities to their consumers. Nil Nil
27 Heading 9971 Services by way of- (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil
27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil
28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil
29 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil
29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil
29B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. Nil Nil
30 Heading 9971 or Heading 9991 Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). Nil Nil
31 Heading 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil Nil
31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil Nil
31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil
34 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.- For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Nil Nil
34A Heading 9971 Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the banking companies and financial institutions. Nil Nil
35 Heading 9971 or Heading 9991 Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS) approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal BimaYojana (PMFBY); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). 12-a[(r) Bangla Shasya Bima]12-a Nil Nil
36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakhs rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil
36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 40. Nil Nil
36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil
36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil
36D Heading 9971 Services of health insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil
36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil
37 Heading 9971 or Heading 9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil
38 Heading 9971 or Heading 9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil
39 Heading 9971 or Heading 9985 Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil
39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil
40 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil
41 Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 20 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 20 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory Nil Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area:
Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard:
Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty:
Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.
41A Heading 9972 Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project ) Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -
[GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project)
Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation
The liability to pay central tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier.
41B Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project). Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -
[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project);
Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation.
The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.
42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil
44 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Nil Nil
44A Heading 9981 Research and development services against consideration received in the form of grants supplied by – (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.
45 Heading 9982 or Heading 9991 Services provided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017). (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity. Nil Nil
46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil
47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil
48 Heading 9983 or any other Heading of Chapter 99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil Nil
49 Heading 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil Nil
50 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil
52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil
52A Heading 9985 Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-) Nil Nil
53 Heading 9985 Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil
54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Nil Nil
55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil
55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil
57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil
58 Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. Nil Nil
59 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil
60 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. Nil Nil
61 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil
61A Heading 9991 Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States Nil Nil
62 Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil Nil
63 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil Nil
64 Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil
65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil
65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil
65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.
66 Heading 9992 or Heading 9963 Services provided - (a) by an educational institution to its students, faculty and staff;(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution;: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. (v) supply of online educational journals or periodicals: Nil Nil
66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil
68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil
69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by – (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, (f) a training partner approved by the National Skill Development Corporation, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil Nil
70 Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil
71 Heading 9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Education and Training. Nil Nil
72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil
74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil
74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961). Nil Nil
76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil
77 Heading 9995 Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of seven thousand five hundred rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil
77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs. 1000/-) per member per year. Nil Nil
78 Heading 9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil Nil
79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil
79A Heading 9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil
80 Heading 9996 Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act. Nil Nil
81 Heading 9996 Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person. Nil Nil
82 Chapter 9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil Nil
82A Heading 9996 Services by way of right to admission to the Nil Nil
82B Heading 9996 Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 Nil Nil

Disclaimer: The GST rates shown above are for general reference only and not exhaustive of all exemptions or concessional items. For complete and accurate details, please refer to official GST notifications available on the website.

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