| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 0101 21 00, 0101 29 | Live horses | 12% | 5% |
| 2 | 2516 | Granite blocks | 12% | 5% |
| 3 | 2515 12 10 | Marble and travertine blocks | 12% | 5% |
| 4 | 2906 11 10 | Natural menthol | 12% | 5% |
| 5 | 2906 11 90 | Other than natural menthol | 12% | 18% |
| 6 | 2906 11 10, 30, 3301 | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 5% |
| 7 | 2906 11 90, 30, 3301 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 18% |
| 8 | 3307 41 00 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) | 12% | 18% |
| 9 | 3701 | Photographic plates and film for x-ray for medical use | 12% | 5% |
| 10 | 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 12% | 5% |
| 11 | 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 12% | 5% |
| 12 | 3818 | Silicon wafers | 12% | 5% |
| 13 | 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12% | 18% |
| 14 | 3926 | Plastic beads | 12% | 5% |
| 15 | 4007 | Latex Rubber Thread | 12% | 5% |
| 16 | 4016 | Rubber bands | 12% | 5% |
| 17 | 6602 | whips, riding-crops and the like | 12% | 5% |
| 18 | 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 12% | 5% |
| 19 | 7015 10 | Glasses for corrective spectacles and flint buttons | 12% | 5% |
| 20 | 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 12% | 5% |
| 21 | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% |
| 22 | 7317 | Animal shoe nails | 12% | 5% |
| 23 | 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 | 12% | 5% |
| 24 | 8420 | Hand operated rubber roller | 12% | 5% |
| 25 | 9001 | Contact lenses; Spectacle lenses | 12% | 5% |
| 26 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 12% | 5% |
| 27 | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 28% | 40% |
| 28 | 9404 | Coir products [except coir mattresses] | 12% | 5% |
| 29 | 9607 | Slide fasteners and parts thereof | 12% | 5% |
| 30 | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 28% | 40% |
| 31 | Any Chapter | Goods specified in the List required in connection with : (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP) |
12% | 18% |
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