| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc | 12% | 5% |
| 2 | 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 12% | 5% |
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