Changes in Import Duty
| HSN Code | Commodity Description | Old Rate (%) | New Rate (%) | Revision in tariff rates | |
| 2902 50 00 | Styrene | 2 | 2.5 | ↑ | |
| 2903 21 00 | Vinyl Chloride Monomer | 2 | 2.5 | ↑ | |
| 4005 | Compounded Rubber | 10 | 25 or Rs. 30 per kg., whichever is lower | ↑ | |
| 7113, 7114 | Articles of precious metals | 20 | 25 | ↑ | |
| 7117 | Imitation Jewellery | 20 or Rs. | 25 or Rs. | ↑ | |
| 400 per kg., whichever is higher | 600 per kg., whichever is higher | ||||
| 8414 60 00 | Electric Kitchen Chimney | 7.5 | 15 | ↑ | |
| 8712 00 10 | Bicycles | 30 | 35 | ↑ | |
| 9503 | Toys and parts of toys (other than parts of electronic toys) | 60 | 70 | ↑ | |
| 4011 30 00 | New or retreaded pneumatic tyres, of rubber, of a kind used on aircraft of heading 8802 | 3 | 2.5 | ↓ | |
| 7107 00 00 | Base metals clad with silver, not further worked than semi- manufactured | 10 | 10 | - | |
| 7108 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | 12.5 | 10 | ↓ | |
| 7109 00 00 | Base metals or silver, clad with gold, not further worked than semi- manufactured | 10 | 10 | - | |
| 7110 11 10 | Platinum, unwrought or in semi- manufactured form, or in powder form | 10 | 10 | - | |
| 7110 11 20 | |||||
| 7110 19 00 | |||||
| 7110 21 00 | |||||
| 7110 29 00 | |||||
| 7110 41 00 | |||||
| 7110 49 00 | |||||
| 7111 00 00 | Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured | 10 | 10 | - | |
| 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 other than goods of heading 8549 | 10 | 10 | - | |
| 7118 | Coin | 10 | 10 | - | |
| 8802 20 00 | Aero planes and other aircrafts | 3 | 2.5 | ↓ | |
| 8802 30 00 | |||||
| 8802 40 00 | |||||
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 7.5 | 10 | ↑ | |
| 0802 99 00 | Pecan nuts | 100 | 30 | ↓ | |
| 1504 20 | Fish lipid oil for use in manufacture of aquatic feed | 30 | 15 | ↓ | |
| 1520 00 00 | Crude glycerin for use in manufacture of Epichlorohydrin | 7.5 | 2.5 | ↓ | |
| 2102 20 00 | Algal Prime (flour) for use in manufacture of aquatic feed | 30 | 15 | ↓ | |
| 2207 20 00 | Denatured ethyl alcohol for use in manufacture of industrial chemicals | 5 | Nil | ↓ | |
| 2301 20 | Fish meal for use in manufacture of aquatic feed | 15 | 5 | ↓ | |
| 2301 20 | Krill meal for use in manufacture of aquatic feed | 15 | 5 | ↓ | |
| 2309 90 90 | Mineral and Vitamin Premixes for use in manufacture of aquatic feed | 15 | 5 | ↓ | |
| 2529 22 00 | Acid grade fluorspar (containing by weight more than 97 of calcium fluoride) | 5 | 2.5 | ↓ | |
| 2710 12 21, | Naphtha | 1 | 2.5 | ↑ | |
| 2710 12 22, | |||||
| 2710 12 29 | |||||
| 7102, 7104 | Seeds for use in manufacturing of rough lab-grown diamonds | 5 | Nil | ↓ | |
| 7106 | Silver Dore | 6.1 | 10 | ↑ | |
| 25, 28, 32, | Specified chemicals/items for manufacture of Pre-calcined Ferrite Powder | 7.5 | Nil | ↓ | |
| 39, 40, 69, | |||||
| 73, 85 | |||||
| 3824 99 00 | Palladium Tetra Amine Sulphate for manufacture of parts of connectors | 7.5 | Nil | ↓ | |
| Any Chapter | Camera lens and its inputs/parts for use in manufacture of camera module of cellular mobile phone | 2.5 | Nil | ↓ | |
| 8529 | Specified parts for manufacture of open cell of TV panel | 5 | 2.5 | ↓ | |
| 8516 80 00 | Heat Coil for use in the manufacture of Electric Kitchen Chimneys | 20 | 15 | ↓ | |
| 8703 | Vehicle (including electric vehicles) in Semi-Knocked Down (SKD) form. | 30 | 35 | ↑ | |
| 8703 | Vehicle in Completely Built Unit (CBU) form, other than with CIF more than USD 40,000 or with engine capacity more than 3000 cc for petrol- run vehicle and more than 2500 cc for diesel-run vehicles, or with both | 60 | 70 | ↑ | |
| 8703 | Electrically operated Vehicle in Completely Built Unit (CBU) form, other than with CIF value more than USD 40,000 | 60 | 70 | ↑ | |
| 39,40,58,70, 72, 73, 83, 84, 85, 87, 90 | Vehicles, specified automobile parts/components, sub-systems and tyres when imported by notified testing agencies for the purpose of testing and/ or certification, subject to conditions | As applicable | Nil | ↓ | |
| 84, 85 | Specific capital goods/machinery for manufacture of Lithium-ion cell for use in battery of electrically operated vehicle (EVs) | As applicable | Nil | ↓ | |
| 2701,2702,2703 | Coal, peat, lignite | 1 | 2.5 | ↑ | |
| 7108 | Gold Dore | 11.85 | 10 | ↓ | |
| 7110 11 10 | Platinum, unwrought or in semi- manufactured form, or in powder form other than those used in manufacture of noble metal compounds, noble metal solutions and catalytic converters | 10 | 10 | - | |
| 7110 11 20 | |||||
| 7110 19 00 | |||||
| 7110 21 00 | |||||
| 7110 29 00 | |||||
| 7110 41 00 | |||||
| 7110 49 00 | |||||
| 71 or 98 | i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger | 12.5 | 10 | ↓ | |
| ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls | |||||
| 71 or 98 | Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger | 7.5 | 10 | ↑ | |
Amendments to Agriculture Infrastructure and Development Cess (AIDC)
| HSN Code | Commodity Description | Old Rate (%) | New Rate (%) | Revision in tariff rates |
| 270,127,022,703 | Coal, peat, lignite | 1.5 | Nil | ↓ |
| 40113000 | New pneumatic tyres, of rubber, of a kind used on aircraft as mentioned in Entry 280 A of Notification No. 50/2017-Cus | Nil | 0.5 | ↑ |
| 7108 or 98 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 2.5 | 5 | ↑ |
| 71 | Gold Dore | 2.5 | 4.35 | ↑ |
| 7110 | Platinum other than rhodium and goods covered under S. Nos. 415(a) and 415A of the Table in notification No. 50/2017- Customs, dated the 30 June 2017. | 1.5 | 5.4 | ↑ |
| 8802 20 00 | Aero planes and other aircraft covered under S. No. 543A of Notification No. 50/2017-Cus | Nil | 0.5 | ↑ |
| 8802 30 00 | ||||
| 8802 40 00 | ||||
| 7106,98 | Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form | 2.5 | 5 | ↑ |
| 71 | Silver Dore | 2.5 | 4.35 | ↑ |
Exemption from Social Welfare Surcharge
| S. No. | Description |
| | |
| 1 | Silver (HSN 7106), Gold (HSN 7108) & Imitation Jewellery (HSN 7117). |
| 2 | Platinum (HSN 7110) other than rhodium and goods covered under S. Nos. 415(a) and 415A of the Table in notification No. 50/2017-Customs, dated the 30 June 2017. |
| 3 | All goods falling under HSN 7113 (Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal), other than the goods covered under S. Nos. 356, 357 and 364C of the Table in notification No. 50/2017-Customs, dated the 30 June 2017. |
| 4 | All goods falling under HSN 7114 (Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal), other than the goods covered under S. Nos. 356 and 357 of the Table in notification No. 50/2017-Customs, dated the 30 June 2017. |
| 5 | Bicycles (HSN 8712 00 10) |
| 6 | Motor vehicle including electrically operated vehicles falling under HSN 8703 covered under S. No. 526 (1)(b), 526 (2)(b), 526A(1)(b) and 526A(2)(b) of the Table in Notification No. 50/2017-Customs dated the 30 June 2017. |
| 7 | Aeroplane and other aircrafts falling under tariff items 8802 2000, 8802 3000 and 8802 4000 covered under S. No. 543 A of the Table in Notification No. 50/2017-Customs dated the 30 June 2017. |
| 8 | Toys and parts of toys (HSN 9503) other than goods covered under S. No. 591 of the Table in Notification No. 50/2017-Customs dated the 30 June 2017 |
Extension of certain exemptions as per Notification no. 50/2017- Customs
| S. No in Notification no. 50/2017- Customs | Commodity | From(%) | To(%) |
| 168 | Specified inputs and sub-parts for use in manufacture of telecommunication grade optical fibre or optical fibre cables | Nil | Nil |
| 341 | Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables | 5 | 5 |
| 341A | Inputs for manufacture of Preform of silica | Nil | Nil |
| 405, 406 | Raw materials and parts for manufacture of wind operated electricity generators, including permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity operators | 5 | 5 |
| 559 | Raw material and parts (including Dredger) for use in the manufacture of ships/vessels | Nil | Nil |
| 166 | Specified Drugs, medicines, diagnostics kits or equipment, bulk drugs used in manufacture of drugs or medicines | 5 | 5 |
| 167 | Lifesaving drugs/ medicines and diagnostic test kits, bulk drugs used in manufacture of life-saving drugs or medicines | Nil | Nil |
| 90 | Lactose for use in manufacture of homeopathic medicine | 10 | 10 |
| 133 | Gold ores and concentrates for use in manufacture of Gold | Nil | Nil |
| 139 | Specified bunker Fuel for use in ships or vessels | Nil | Nil |
| 150 | Goods of Heading 2710 or 271490 for manufacture of Fertilizers | Nil | Nil |
| 155 | Excess Liquefied petroleum gases (LPG) returned by DTA unit to SEZ unit | Nil | Nil |
| 164 | Electrical energy supplied to DTA by power plants of 1000MW or above, got approval | Nil | Nil |
| 165 | Electrical energy supplied to DTA from power plant less than 1000MW | 24/18/21 Paisa per KWh | 24/18/21 Paisa per KWh |
| 183 | Medical use fission Molybdenum-99 (Mo-99) for use in manufacture of radio pharmaceutical | Nil | Nil |
| 184 | Pharmaceutical Reference Standard | 5 | 5 |
| 188 | Specified goods for manufacture of ELISA Kits | 5 | 5 |
| 204 | Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide | 2.5 | 2.5 |
| 212A | Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an International Organization | Nil | Nil |
| 213 | Drugs and materials | Nil | Nil |
| 238 | Organic or inorganic coating material for manufacture of electrical steel | 5 | 5 |
| 253 | Goods for manufacture of Brushless Direct Current (BLDC) motors | 2.5 | 2.5 |
| 254 | Catalyst for manufacture of cast components of Wind Operated Electricity Generator | 5 | 5 |
| 255 | Resin for manufacture of cast components of Wind Operated Electricity Generator | 5 | 5 |
| 258 | Security fibre, security threads, Paper based taggant including M-feature for manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt Ltd, Mysore. | Nil | Nil |
| 259 | Raw materials for manufacture of security fibre and security thread for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt. Ltd, Mysore for use in manufacture of security paper | Nil | Nil |
| 260 | Goods for the manufacture of orthopaedic implants falling under 902110 | Nil | Nil |
| 261 | Alatheon and copper wire | Nil | Nil |
| 269 | Super absorbent polymer for manufacture adult diapers, tampons, sanitary pads (9619) | 5 | 5 |
| 271 | Polytetrametylene ether glycol, (PT MEG) for use in manufacture of spandex yarn | Nil | Nil |
| 276 | Ethylene – propylene – non-conjugated diene rubber (EPDM) for manufacture of insulated wires and cables | 7.5 | 7.5 |
| 277A | Calendared plastic sheet for manufacturing of Smart Card (8523) | 5 | 5 |
| 279 | Pneumatic tyres of rubber for MRO of aircraft used in scheduled air service | Nil | Nil |
| 280 | Pneumatic tyres of rubber for MRO of aircraft used by training, aeroclub etc. | Nil | Nil |
| 333 | Moulds, tools and dies for manufacture of parts of electronic components | Nil | Nil |
| 334 | Graphite Felt or graphite pack for growing silicon ingots; Thin steel wire used in wire saw for slicing of silicon wafers | 5 | 5 |
| 339 | Toughened glass for solar thermal collectors or heaters | 5 | 5 |
| 353 | Foreign currency coins when imported into India by a Scheduled Bank | Nil | Nil |
| 364A | Spent catalyst or ash containing precious metals | 9.17 | 9.17 |
| 378 | Metal parts for manufacture of electrical insulators falling under heading 8546 | 7.5 | 7.5 |
| 379 | Pipes and tubes for use in manufacture of boilers | 7.5 | 7.5 |
| 380 | Forged steel rings for manufacture of special bearings for use in wind operated electricity generator | 5 | 5 |
| 381 | Flat copper wire for use in the manufacture of photo voltaic ribbon for solar cell/modules | Nil | Nil |
| 387 | Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes | 10 | 10 |
| 392 | Dies for drawing metal, when imported after repairs in exchange of similar worn-out dies exported out for repairs | 10 | 10 |
| 415 | Parts/inputs for manufacture of catalytic convertors | 5 | 5 |
| 415A | Platinum or Palladium for manufacture of all goods including Noble Metal Compounds & Noble Metal Solutions falling under 2843 and goods of heading 381512 | 7.5 | 7.5 |
| 416 | Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters | 5 | 5 |
| 417 | Cerium compounds for use in the manufacture of washcoat for catalytic converters | 5 | 5 |
| 418 | Zeolite for use in the manufacture of washcoat for catalytic converters | 5 | 5 |
| 419 | Aluminium Oxide for use in the manufacture of washcoat for catalytic converters | 5 | 5 |
| 420 | Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors | 5 | 5 |
| 421 | Goods required for basic telephone service/ internet service and their parts | Nil | Nil |
| 426 | Specified goods for the manufacture of goods falling under 8523 5200, 8541, 8542, 8543 9000 or 8548 00 00 | Nil | Nil |
| 428 | Specified goods imported by accredited press cameraman | Nil | Nil |
| 429 | Specified goods, imported by accredited journalist | Nil | Nil |
| 435 | Capital goods/ Machinery for printing industry | 5 | 5 |
| 441 | Spinnerettes made inter alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn out or damaged spinnerettes exported out of India | 10 | 10 |
| 462 | Ball screws for use in the manufacture of CNC Lathes, Machining Centres or all type of CNC machine tools falling under 8456 to 8463 | 2.5 | 2.5 |
| 463 | Linear Motion Guides for use in the manufacture of CNC Lathes, Machining Centres or all type of CNC machine tools falling under 8456 to 8463 | 2.5 | 2.5 |
| 464 | CNC Systems for use in the manufacture of CNC Lathes, Machining Centres or all type of CNC machine tools falling under 8456 to 8463 | 2.5 | 2.5 |
| 467 | Cash dispenser and parts thereof | Nil | Nil |
| 468 | Micro ATM; fingerprint reader/scanner other than for use in manufacturing cellular mobile phones; miniaturized POS card reader for mPOS (other than Mobile Phone or Tablet Computer); parts and components for manufacture of the above items | Nil | Nil |
| 471 | All parts for use in the manufacture of LED lights or fixtures including LED lamp | 10 | 10 |
| 472 | All inputs for use in the manufacture of LED driver or MCPCB for LED lights and fixtures or LED lamps | 10 | 10 |
| 475 | Specified goods including scramblers, descramblers, encoders, jammers, network firewall, SMS monitoring system etc | 5 | 5 |
| 476 | Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team | Nil | Nil |
| 477 | Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin if imported into India after having been exported therefrom. | Nil | Nil |
| 478 | The wireless apparatus, parts imported by a licensed amateur radio operator | 5 | 5 |
| 480 | Goods imported for being tested in specified test centres | Nil | Nil |
| 482 | Newspaper page, transmission and reception facsimile system or equipment; telephone transmission and reception system or equipment | 5 | 5 |
| 489B | Specified goods for manufacturing of microphones | Nil | Nil |
| 495 | Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles | 5 | 5 |
| 497 | Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters | 5 | 5 |
| 504 | Parts, Components of Digital Still Image Video Cameras | Nil | Nil |
| 509 | Parts, components and accessories for manufacture of Digital Video Recorder /Network Video Recorder (NVR) | Nil | Nil |
| 510 | Parts, components and accessories for use in manufacture of reception apparatus for television and sub-parts | Nil | Nil |
| 511 | Parts, components and accessories for manufacture of CCTV Camera /IP camera and sub-parts | Nil | Nil |
| 512 | Specified Parts, components and subparts for use in manufacture of Lithium-ion battery and battery pack | 2.5 | 2.5 |
| 512A | Inputs, parts or subparts for manufacture of PCBA of Lithium-ion battery and battery pack | 2.5 | 2.5 |
| 515A | Open cell for use in manufacture of LCD and LED TV panels of heading 8524 | 5 | 5 |
| 516 | Specified goods for use in the manufacture of Liquid Crystal Display (LCD) and LED TV panel | 10 | 10 |
| 519 | Raw materials or parts for use in manufacture of e-Readers | 5 | 5 |
| 523A | Parts, sub-parts, inputs or raw material for use in manufacture of Lithium-ion cells | Nil | Nil |
| 527 | Lithium-ion cell use in manufacture of battery or battery pack of items other than cellular mobile, EV or Hybrid motor vehicle | 5 | 5 |
| 534 | Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) | Nil | Nil |
| 535 | Raw materials for manufacture of aircraft or its parts | Nil | Nil |
| 535A | Components or parts of aircraft for manufacture of aircraft or for manufacture of parts of aircraft imported by PSUs under Ministry of Defence | Nil | Nil |
| 536 | Parts, testing equipment, tools and toolkits for maintenance, repair, and overhauling of aircraft or its parts | Nil | Nil |
| 537 | All goods of Heading 8802 (except 88026000-spacecraft) | Nil | Nil |
| 538 | Components or parts, including engines, of aircraft of heading 8802 | Nil | Nil |
| 539 | (a) Satellites and payloads; (b) Ground equipment brought for testing of (a) | Nil | Nil |
| 539A | Scientific and technical instruments etc for launch vehicles and satellites and payloads | 5 | 5 |
| 540 | Specified goods under heading 8802 imported by scheduled air transporter | Nil | Nil |
| 542 | Specified goods imported by Aero Club, Flying Training Institutes | Nil | Nil |
| 543 | Specified goods imported by non-scheduled air transporter | 2.5 | 2.5 |
| 544 | Parts (other than rubber tubes) of aircraft of heading 8802 for schedule, training etc | Nil | Nil |
| 546 | Parts (other than rubber tubes) of aircraft of heading 8802 by aero club/training etc | Nil | Nil |
| 548 | Barges or pontoons imported along with ships | Nil | Nil |
| 549 | Capital goods and spares, raw materials, parts, material handling equipment and consumables for repairs of ocean-going vessels by a ship repair unit | Nil | Nil |
| 550 | Spare parts and consumables for repairs of ocean-going vessels registered in India. | Nil | Nil |
| 551 | Cruise ships, Excursion ships (excluding vessels and floating structures imported for breaking up) | Nil | Nil |
| 553 | Fishing vessels, Tugs and Pusher crafts, light vessels (excluding vessels and floating structures imported for breaking up) | 5 | 5 |
| 555 | Vessels like warships, lifeboats (excluding vessels and floating structures imported for breaking up) | Nil | Nil |
| 565 | Specified goods for use in the manufacture of Flexible Medical Video Endoscope | 2.5 | 2.5 |
| 566 | Polypropylene, Stainless-steel Strip and stainless-steel capillary tube for manufacture of syringes, needles, catheters and cannulae | 2.5 | 2.5 |
| 567 | Stainless steel tube and wire, cobalt chromium tube etc for manufacture of Coronary stents /artificial valve | Nil | Nil |
| 568 | Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Glucometers) | 2.5 | 2.5 |
| 569 | Ostomy products, its accessories and parts required for manufacture of such medical equipment | 5 | 5 |
| 570 | Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof | Nil | Nil |
| 575 | Hospital Equipment (excluding consumables) for use in specified hospitals | 5 | 5 |
| 577 | Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use | 5 | 5 |
| 578A | Raw materials, parts or accessories for the manufacture of Cochlear Implants | Nil | Nil |
| 579 | Survey (DGPS) instruments, 3D modeling software cum equipment for surveying and prospecting of minerals | 2.5 | 2.5 |
| 580 | X-Ray Baggage Inspection Systems and parts thereof | Nil | Nil |
| 581 | Portable X-ray machine / system | Nil | Nil |
| 583 | Parts and cases of braille watches, for the manufacture of Braille watches | Nil | Nil |
| 593 | Parts of video games for the manufacture of video games | 5 | 5 |
| 607 | Specified Life Saving drugs/medicines including medicines for Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, for personal use | Nil | Nil |
| 607A | Lifesaving drugs/medicines for personal use supplied free of cost by overseas supplier | Nil | Nil |
| 611 | Archaeological specimens, photographs, plaster casts or antiquities for exhibition for public benefit in a museum managed by ASI or by State Govt. | Nil | Nil |
| 612 | Specified raw material for sports goods | Nil | Nil |
| 368 | Ferrous waste and scrap | Nil | Nil |
| 374, 375 | Raw materials for use in manufacture of CRGO steel | Nil | Nil |
| 527A | Lithium-ion cell for use in the manufacture of battery or battery pack of cellular mobile phone | 5 | 5 |
| 527B | Lithium-ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle (EVs) or hybrid motor vehicle | 5 | 5 |
| 237 | Specified inputs for use in the manufacture of EVA sheet or back sheets which are used in the manufacture of solar cell or modules | Nil | Nil |
| 340 | Solar tempered glass for use in the manufacture of solar cell or solar module | Nil | Nil |
Exemption vide notification no.50/2017-Customs discontinued with effect from 31 March 2023
| S. No in Notification no 50/2017- Customs | Commodity | From(%) | To(%) |
| w.e.f 01 April 2023 | |||
| 132 | Goods for manufacture of specified refractory products | 5 | Multiple rates - as applicable |
| 289 | Wood in chips or particles for manufacture paper and paperboard; newsprint. | Nil | 5 |
| 397 | Specified goods for use in high voltage power transmission project | 7.5 | Multiple rates - as applicable |
| 399 | Specified goods and their parts for use in manmade or synthetic fibre or yarn industry | 5 | Multiple rates - as applicable |
| 400 | Specified goods and its parts for use in textiles industry | 5 | Multiple rates - as applicable |
| 403 | Parts and raw materials for manufacture of goods of off- shore oil exploration or exploitation | Nil | Multiple rates - as applicable |
| 407 | Goods required for substitution of ozone depleting substances (ODS) and setting up of new capacity with non-ODS technology | Nil | Multiple rates - as applicable |
| 408 | Machinery, instruments, apparatus and appliances or raw material for renovation or modernization of a fertilizer plant fertilizer plants and spare parts, consumable stores, essentials for maintenance of that plant | 5 | Multiple rates - as applicable |
| 430 | Goods for use in pharmaceutical and biotechnology sector for R &D | 5/Nil | Multiple rates - as applicable |
| 432 | Specified goods for use in the textile industry | 5 | Multiple rates - as applicable |
| 434 | Specified machinery and capital goods for use in the silk textile industry | 5/Nil | Multiple rates - as applicable |
| 436 | Spares, supplied with outboard motors for maintenance of such outboard motors | 5 | Multiple rates - as applicable |
| 448 | Specified advance capital goods/machinery used in agriculture | 2.5 | Multiple rates - as applicable |
| 460 | Shuttle less looms and parts/components for its manufacturing | Nil | 7.5 |
| 513 | Parts or components for use in manufacture of populated printed circuit board of DVR, NVR, CCTV camera | Nil | Multiple rates - as applicable |
| 393 | Machinery/Capital goods for manufacturing sports goods | 5 | Multiple rates - as applicable |
| 394 | Bacteria removing clarifier | Nil | Multiple rates - as applicable |
| 395 | Machinery/ Capital goods used in Fisheries sector | 5 | Multiple rates - as applicable |
| 409 | Goods required for setting up crude petroleum refinery | 5 | Multiple rates - as applicable |
| 439 | Specified machinery/capital goods in leather / footwear industry | 5 | Multiple rates - as applicable |
| 440 | Fogging Machines imported by Municipal Committee, District Board to combat Malaria etc | 5 | Multiple rates - as applicable |
| 444 | Geothermal ground source heat pumps | Nil | Multiple rates - as applicable |
| 445 | Machinery/Capital goods for making Gems & Jewellery | 5 | Multiple rates - as applicable |
| 455 | Goods specified under 8422 3000, 8422 4000 or 8422 9090 in packaging Industry | 5 | 7.5 |
| 458 | Machineries under 8438 used in food processing industry | 5 | 7.5 |
| 461 | Specified textile Machinery specified under 8444,8445,8446,8447,8448 (except 84483100), 8449 | 5 | Multiple rates - as applicable |
| 469 | Atmospheric Water Generator | 5 | 7.5 |
| 470 | Presses for manufacturing of particle board or fibre building board of wood or other ligneous material and other machinery for treating wood or cork | 5 | 7.5 |
| 594 | Snow Ski and other snow ski equipment; water-skis, surf–boards, sailboards and other water sports equipment | Nil | 20 |
| 16 | Human Embryo | Nil | 30 |
| 325 | Monofilament yarn | 5 | 5 |
All the Rate changes other than specifically mentioned are applicable w.e.f 02 February 2023.
The following Customs exemption notifications extended upto 31 March 2024
| 16-Cus (1965) | 134/94-Cus | 153/94-Cus | 97/99-Cus | 102/2007-Cus | 29/2017-Cus |
| 80/1970-Cus | 147/94-Cus | 39/96-Cus | 113/2003-Cus | 26/2011-Cus | 30/2017-Cus |
| 46-Cus (1974) | 148/94-Cus | 50/96-Cus | 30/2004-Cus | 23/2016-Cus | 32/2017-Cus |
| 248/76-Cus | 151/94-Cus | 51/96-Cus | 45/2005-Cus | 05/2017-Cus | 37/2017-Cus |
| 207/89-Cus | 152/94-Cus | 25/98-Cus | 81/2005-Cus | 16/2017-Cus | 49/2017-Cus |
| 52/2017-Cus |
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