| Safflower (kardi) seed oil | 15121120 | 100% | 0% | 5% | ₹11,55,000 |
| Sunflower oil, edible grade | 15121910 | 100% | 0% | 5% | ₹11,55,000 |
| Crude palm oil | 15111000 | 100% | 5% | 5% | ₹10,97,250 |
| Refined bleached deodorised (RBD) palm oil | 15119010 | 100% | 5% | 5% | ₹10,97,250 |
| Refined bleached deodorised (RBD) palmolein | 15119020 | 100% | 5% | 5% | ₹10,97,250 |
| Mopeds with reciprocating internal combustion engine | 87111010 | 70% | 0% | 40% | ₹10,78,000 |
| Motorised cycles with reciprocating internal combustion engine | 87111020 | 70% | 0% | 40% | ₹10,78,000 |
| Malted milk (including powder) | 19011010 | 50% | 0% | 5% | ₹5,77,500 |
| Fruit juice (Brix value ≤ 20) | 20092100 | 50% | 0% | 5% | ₹5,77,500 |
| Crude soya-bean oil, whether or not degummed | 15071000 | 45% | 0% | 5% | ₹5,19,750 |
| Chewing gum (sugar confectionery) | 17041000 | 45% | 0% | 5% | ₹5,19,750 |
| Cashew nuts, roasted/salted | 20081910 | 45% | 0% | 5% | ₹5,19,750 |
| Refined soya-bean oil, edible grade | 15079010 | 45% | 5% | 5% | ₹4,62,000 |
| Soya-bean oil and its fractions, other | 15079090 | 45% | 5% | 5% | ₹4,62,000 |
| Protein concentrates / textured protein | 21061000 | 40% | 0% | 5% | ₹4,62,000 |
| Frozen orange juice | 20091100 | 35% | 0% | 5% | ₹4,04,250 |
| Orange juice, not frozen, Brix value not exceeding 20 | 20091200 | 35% | 0% | 5% | ₹4,04,250 |
| Fresh asparagus | 07092000 | 30% | 0% | 5% | ₹3,46,500 |
| Fresh aubergines (brinjal) | 07093000 | 30% | 0% | 5% | ₹3,46,500 |
| Mushrooms of the genus Agaricus, fresh or chilled | 07095100 | 30% | 0% | 5% | ₹3,46,500 |
| Hazelnuts, in shell | 08022100 | 30% | 0% | 5% | ₹3,46,500 |
| Fresh dates | 08041010 | 30% | 0% | 5% | ₹3,46,500 |
| Dried apricots | 08131000 | 30% | 0% | 5% | ₹3,46,500 |
| Dried apples | 08133000 | 30% | 0% | 5% | ₹3,46,500 |
| Jelly confectionery | 17049010 | 30% | 0% | 5% | ₹3,46,500 |
| Boiled sweets, whether or not filled | 17049020 | 30% | 0% | 5% | ₹3,46,500 |
| Filled chocolate | 18063100 | 30% | 0% | 5% | ₹3,46,500 |
| Chocolate, not filled | 18063200 | 30% | 0% | 5% | ₹3,46,500 |
| Bakery mixes and doughs | 19012000 | 30% | 0% | 5% | ₹3,46,500 |
| Malt extract | 19019010 | 30% | 0% | 5% | ₹3,46,500 |
| Crispbread | 19051000 | 30% | 0% | 5% | ₹3,46,500 |
| Gingerbread and the like | 19052000 | 30% | 0% | 5% | ₹3,46,500 |
| Sweet biscuits | 19053100 | 30% | 0% | 5% | ₹3,46,500 |
| Homogenised vegetables (prepared or preserved, not frozen) | 20051000 | 30% | 0% | 5% | ₹3,46,500 |
| Potatoes, prepared or preserved, not frozen | 20052000 | 30% | 0% | 5% | ₹3,46,500 |
| Peas (Pisum sativum), prepared or preserved, not frozen | 20054000 | 30% | 0% | 5% | ₹3,46,500 |
| Groundnuts, prepared or preserved | 20081100 | 30% | 0% | 5% | ₹3,46,500 |
| Popped nuts and seeds, prepared or preserved | 20081921 | 30% | 0% | 5% | ₹3,46,500 |
| Soya sauce | 21031000 | 30% | 0% | 5% | ₹3,46,500 |
| Mustard flour and meal, and prepared mustard | 21033000 | 30% | 0% | 5% | ₹3,46,500 |
| Curry paste | 21039010 | 30% | 0% | 5% | ₹3,46,500 |
| Prunes (dried plums) | 08132000 | 25% | 0% | 5% | ₹2,88,750 |
| Lip make-up preparations | 33041000 | 20% | 0% | 18% | ₹2,59,600 |
| Eye make-up preparations | 33042000 | 20% | 0% | 18% | ₹2,59,600 |
| Manicure and pedicure preparations | 33043000 | 20% | 0% | 18% | ₹2,59,600 |
| Hair shampoos | 33051010 | 20% | 0% | 18% | ₹2,59,600 |
| Shaving creams | 33071010 | 20% | 0% | 18% | ₹2,59,600 |
| Deodorants and anti-perspirants | 33072000 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton overcoats, knitted | 61012000 | 20% | 0% | 18% | ₹2,59,600 |
| Men's synthetic-fibre overcoats, knitted | 61013010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's silk suits, knitted | 61031010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton suits, knitted | 61031020 | 20% | 0% | 18% | ₹2,59,600 |
| Men's suits of artificial fibres, knitted | 61031030 | 20% | 0% | 18% | ₹2,59,600 |
| Women's synthetic-fibre suits, knitted | 61041300 | 20% | 0% | 18% | ₹2,59,600 |
| Women's silk suits, knitted | 61041910 | 20% | 0% | 18% | ₹2,59,600 |
| Men's hand-crocheted cotton shirts | 61051010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's synthetic-fibre knitted shirts | 61052010 | 20% | 0% | 18% | ₹2,59,600 |
| Women's cotton blouses, knitted | 61061000 | 20% | 0% | 18% | ₹2,59,600 |
| Women's synthetic-fibre blouses, knitted | 61062010 | 20% | 0% | 18% | ₹2,59,600 |
| T-shirts, synthetic fibre | 61099010 | 20% | 0% | 18% | ₹2,59,600 |
| T-shirts of artificial fibres | 61099020 | 20% | 0% | 18% | ₹2,59,600 |
| Wool jerseys and pullovers, knitted | 61101110 | 20% | 0% | 18% | ₹2,59,600 |
| Wool sweaters and cardigans, knitted | 61101120 | 20% | 0% | 18% | ₹2,59,600 |
| Cashmere jerseys and pullovers | 61101200 | 20% | 0% | 18% | ₹2,59,600 |
| Men's wool suits, woven | 62031100 | 20% | 0% | 18% | ₹2,59,600 |
| Men's synthetic-fibre suits, woven | 62031200 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton suits, woven | 62031910 | 20% | 0% | 18% | ₹2,59,600 |
| Women's wool suits, woven | 62041100 | 20% | 0% | 18% | ₹2,59,600 |
| Women's cotton suits with Lucknow Chikan embroidery | 62041210 | 20% | 0% | 18% | ₹2,59,600 |
| Men's handloom cotton shirts | 62052010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton shirts with Lucknow Chikan embroidery | 62052020 | 20% | 0% | 18% | ₹2,59,600 |
| Women's silk blouses, woven | 62061010 | 20% | 0% | 18% | ₹2,59,600 |
| Women's wool blouses, woven | 62062000 | 20% | 0% | 18% | ₹2,59,600 |
| Women's handloom cotton blouses, woven | 62063010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's track suits, woven | 62111100 | 20% | 0% | 18% | ₹2,59,600 |
| Women's track suits, woven | 62111200 | 20% | 0% | 18% | ₹2,59,600 |
| Ski suits, woven | 62112000 | 20% | 0% | 18% | ₹2,59,600 |
| Table and kitchen glassware of glass-ceramics | 70131000 | 20% | 0% | 18% | ₹2,59,600 |
| Stemware drinking glasses of lead crystal | 70132200 | 20% | 0% | 18% | ₹2,59,600 |
| Drinking glasses of lead crystal, other than stemware | 70133300 | 20% | 0% | 18% | ₹2,59,600 |
| Iron or steel wool; pot scourers and scouring pads | 73231000 | 20% | 0% | 18% | ₹2,59,600 |
| Cast-iron pans, not enamelled | 73239110 | 20% | 0% | 18% | ₹2,59,600 |
| Refrigerators (compression-type) | 84182100 | 20% | 0% | 18% | ₹2,59,600 |
| Electric storage heating radiators | 85162100 | 20% | 0% | 18% | ₹2,59,600 |
| Electric hair dryers | 85163100 | 20% | 0% | 18% | ₹2,59,600 |
| Wireless single loudspeakers, mounted in their enclosures | 85182110 | 20% | 0% | 18% | ₹2,59,600 |
| Wireless speakers | 85182210 | 20% | 0% | 18% | ₹2,59,600 |
| Mattress supports | 94041000 | 20% | 0% | 18% | ₹2,59,600 |
| Mattresses of cellular rubber | 94042110 | 20% | 0% | 18% | ₹2,59,600 |
| Mattresses of cellular plastics | 94042190 | 20% | 0% | 18% | ₹2,59,600 |
| Skis | 95061100 | 20% | 0% | 18% | ₹2,59,600 |
| Ski-fastenings (ski-bindings) | 95061200 | 20% | 0% | 18% | ₹2,59,600 |
| Sailboards | 95062100 | 20% | 0% | 18% | ₹2,59,600 |
| Toothbrushes | 96032100 | 20% | 0% | 18% | ₹2,59,600 |
| Artists' brushes | 96033010 | 20% | 0% | 18% | ₹2,59,600 |
| Brushes for the application of cosmetics | 96033020 | 20% | 0% | 18% | ₹2,59,600 |
| Cosmetics and beauty preparations | 33049990 | 20% | 0% | 18% | ₹2,59,600 |
| Cotton T-shirts and apparel | 61091000 | 20% | 0% | 18% | ₹2,59,600 |
| Hard dates (chhohara or kharek) | 08041030 | 20% | 0% | 5% | ₹2,31,000 |
| Noil silk fabric | 50071000 | 20% | 0% | 5% | ₹2,31,000 |
| Silk sarees | 50072010 | 20% | 0% | 5% | ₹2,31,000 |
| Handloom silk fabric | 50079010 | 20% | 0% | 5% | ₹2,31,000 |
| Parachute fabric (synthetic filament) | 54071011 | 20% | 0% | 5% | ₹2,31,000 |
| Tent fabric of synthetic filament yarn | 54071012 | 20% | 0% | 5% | ₹2,31,000 |
| Nylon furnishing fabric | 54071013 | 20% | 0% | 5% | ₹2,31,000 |
| Unbleached polyester-cotton woven fabric | 55131110 | 20% | 0% | 5% | ₹2,31,000 |
| Dyed woven fabric of synthetic staple fibres | 55151130 | 20% | 0% | 5% | ₹2,31,000 |
| Tufted carpets of wool | 57031010 | 20% | 0% | 5% | ₹2,31,000 |
| Tufted mats and matting of wool | 57031020 | 20% | 0% | 5% | ₹2,31,000 |
| Knitted elastomeric fabric (5% or more elastomeric yarn) | 60041000 | 20% | 0% | 5% | ₹2,31,000 |
| Dates | 08041020 | 20% | 0% | 5% | ₹2,31,000 |
| Leather vanity and toilet cases | 42021120 | 15% | 0% | 18% | ₹1,94,700 |
| Leather briefcases | 42021140 | 15% | 0% | 18% | ₹1,94,700 |
| Hot-rolled flat steel in coils, with patterns in relief | 72081000 | 15% | 0% | 18% | ₹1,94,700 |
| Hot-rolled flat steel, not in coils, pickled, 4.75 mm and above — plates | 72082510 | 15% | 0% | 18% | ₹1,94,700 |
| Hot-rolled flat steel, not in coils, pickled — universal plates | 72082520 | 15% | 0% | 18% | ₹1,94,700 |
| Tinplate (tin-coated flat steel), thickness 0.5 mm and above — OTS/MR type | 72101110 | 15% | 0% | 18% | ₹1,94,700 |
| Tinplate (tin-coated flat steel), thickness below 0.5 mm — OTS/MR type | 72101210 | 15% | 0% | 18% | ₹1,94,700 |
| Flat-rolled steel plated or coated with lead, including terne-plate | 72102000 | 15% | 0% | 18% | ₹1,94,700 |
| Steel U, I and H sections, hot-rolled, height under 80 mm | 72161000 | 15% | 0% | 18% | ₹1,94,700 |
| Steel L sections (angles), hot-rolled, height under 80 mm | 72162100 | 15% | 0% | 18% | ₹1,94,700 |
| Steel T sections, hot-rolled, height under 80 mm | 72162200 | 15% | 0% | 18% | ₹1,94,700 |
| Steel sheet piling | 73011000 | 15% | 0% | 18% | ₹1,94,700 |
| Seamless line pipe of iron or steel for oil and gas pipelines | 73041910 | 15% | 0% | 18% | ₹1,94,700 |
| Welded tubes and pipes of iron, other | 73061911 | 15% | 0% | 18% | ₹1,94,700 |
| Clad, plated or coated non-galvanised iron pipe | 73061931 | 15% | 0% | 18% | ₹1,94,700 |
| Portable steel bridges and bridge sections | 73081010 | 15% | 0% | 18% | ₹1,94,700 |
| Steel lattice towers for transmission lines | 73082011 | 15% | 0% | 18% | ₹1,94,700 |
| Steel lattice masts | 73082020 | 15% | 0% | 18% | ₹1,94,700 |
| Machine screws of iron or steel | 73181110 | 15% | 0% | 18% | ₹1,94,700 |
| Screw hooks and screw rings of iron or steel | 73181300 | 15% | 0% | 18% | ₹1,94,700 |
| Self-tapping screws of iron or steel | 73181400 | 15% | 0% | 18% | ₹1,94,700 |
| Steel hinges for furniture, doors and buildings | 83021010 | 15% | 0% | 18% | ₹1,94,700 |
| Brass hinges for furniture, doors and buildings | 83021020 | 15% | 0% | 18% | ₹1,94,700 |
| Castors with mountings of base metal | 83022000 | 15% | 0% | 18% | ₹1,94,700 |
| Aircraft spark-ignition engines | 84071000 | 15% | 0% | 18% | ₹1,94,700 |
| Spark-ignition engines for motorcycles (cylinder capacity up to 50 cc) | 84073110 | 15% | 0% | 18% | ₹1,94,700 |
| Compressors of a kind used in refrigerating equipment | 84143000 | 15% | 0% | 18% | ₹1,94,700 |
| Commercial refrigerators, combined refrigerator-freezers | 84181010 | 15% | 0% | 18% | ₹1,94,700 |
| Commercial electrical freezers, chest type | 84183010 | 15% | 0% | 18% | ₹1,94,700 |
| Micro DC motors (output not exceeding 37.5 W) | 85011011 | 15% | 0% | 18% | ₹1,94,700 |
| Stepper motors (output not exceeding 37.5 W) | 85011012 | 15% | 0% | 18% | ₹1,94,700 |
| Wiper motors (output not exceeding 37.5 W) | 85011013 | 15% | 0% | 18% | ₹1,94,700 |
| Lead-acid accumulators for starting piston engines (automotive batteries) | 85071000 | 15% | 0% | 18% | ₹1,94,700 |
| Nickel-cadmium accumulators | 85073000 | 15% | 0% | 18% | ₹1,94,700 |
| Nickel-metal hydride accumulators | 85075000 | 15% | 0% | 18% | ₹1,94,700 |
| Microphones and stands therefor | 85181000 | 15% | 0% | 18% | ₹1,94,700 |
| Handbags and leather goods | 42022200 | 15% | 0% | 18% | ₹1,94,700 |
| Seed potatoes | 07011000 | 30% | 15% | 5% | ₹1,73,250 |
| Potatoes, fresh or chilled (other than seed) | 07019000 | 30% | 15% | 5% | ₹1,73,250 |
| Welded angles, shapes and sections of steel — other | 73012090 | 15% | 3.5% | 18% | ₹1,49,270 |
| Motor-vehicle parts — bumpers and parts, for tractors | 87081010 | 15% | 3.5% | 18% | ₹1,49,270 |
| Enamels and lacquers based on polyesters, in non-aqueous medium | 32081010 | 10% | 0% | 18% | ₹1,29,800 |
| Toilet paper | 48181000 | 10% | 0% | 18% | ₹1,29,800 |
| Handkerchiefs, cleansing and facial tissues and towels of paper | 48182000 | 10% | 0% | 18% | ₹1,29,800 |
| Tablecloths and serviettes of paper | 48183000 | 10% | 0% | 18% | ₹1,29,800 |
| Corrugated paper cartons, boxes and cases | 48191010 | 10% | 0% | 18% | ₹1,29,800 |
| Folding cartons, boxes and cases of non-corrugated paper | 48192020 | 10% | 0% | 18% | ₹1,29,800 |
| Registers and account books | 48201010 | 10% | 0% | 18% | ₹1,29,800 |
| Cotton bed linen, knitted | 63021010 | 10% | 0% | 18% | ₹1,29,800 |
| Handloom cotton bed linen, printed | 63022110 | 10% | 0% | 18% | ₹1,29,800 |
| Bed linen of man-made fibres, printed | 63022200 | 10% | 0% | 18% | ₹1,29,800 |
| Bedspreads, knitted or crocheted | 63041100 | 10% | 0% | 18% | ₹1,29,800 |
| Cotton bedsheets and bedcovers | 63041910 | 10% | 0% | 18% | ₹1,29,800 |
| Bedspreads of silk | 63041920 | 10% | 0% | 18% | ₹1,29,800 |
| Floor-cloths, dish-cloths and dusters, of cotton | 63071010 | 10% | 0% | 18% | ₹1,29,800 |
| Floor-cloths, dish-cloths and dusters, of man-made fibres | 63071020 | 10% | 0% | 18% | ₹1,29,800 |
| Floor-cloths, dish-cloths and dusters, of cotton, handloom | 63071030 | 10% | 0% | 18% | ₹1,29,800 |
| Ski-boots, cross-country ski footwear and snowboard boots, with leather uppers | 64031200 | 20% | 10% | 18% | ₹1,29,800 |
| Glass fibre chopped strands, of a length not exceeding 50 mm | 70191100 | 10% | 0% | 18% | ₹1,29,800 |
| Glass fibre rovings | 70191200 | 10% | 0% | 18% | ₹1,29,800 |
| Seamless stainless steel line pipe for oil and gas pipelines | 73041110 | 15% | 5% | 18% | ₹1,29,800 |
| Blanks for seamless stainless line pipe | 73041120 | 15% | 5% | 18% | ₹1,29,800 |
| Welded stainless steel line pipe for oil and gas pipelines | 73061100 | 15% | 5% | 18% | ₹1,29,800 |
| Aluminium tubes and pipes, not alloyed | 76081000 | 10% | 0% | 18% | ₹1,29,800 |
| Aluminium alloy tubes and pipes | 76082000 | 10% | 0% | 18% | ₹1,29,800 |
| Spades and shovels | 82011000 | 10% | 0% | 18% | ₹1,29,800 |
| Mattocks, picks, hoes and rakes | 82013000 | 10% | 0% | 18% | ₹1,29,800 |
| Axes, bill hooks and similar hewing tools | 82014000 | 10% | 0% | 18% | ₹1,29,800 |
| Drilling, threading and tapping hand tools | 82051000 | 10% | 0% | 18% | ₹1,29,800 |
| Hammers and sledge hammers | 82052000 | 10% | 0% | 18% | ₹1,29,800 |
| Coated base-metal electrodes for electric arc welding | 83111000 | 10% | 0% | 18% | ₹1,29,800 |
| Hand pumps with a measuring device (fuel and lubricant dispensing) | 84131110 | 10% | 0% | 18% | ₹1,29,800 |
| Hand pumps with a measuring device — other | 84131910 | 10% | 0% | 18% | ₹1,29,800 |
| Bicycle hand air pumps | 84142010 | 10% | 0% | 18% | ₹1,29,800 |
| Split-system air conditioners | 84151010 | 20% | 10% | 18% | ₹1,29,800 |
| Air-conditioning machines for motor vehicles — for buses | 84152010 | 20% | 10% | 18% | ₹1,29,800 |
| Split air-conditioners, two tonnes and above (with reversing valve) | 84158110 | 20% | 10% | 18% | ₹1,29,800 |
| Personal weighing machines, including baby scales and household scales | 84231000 | 10% | 0% | 18% | ₹1,29,800 |
| Fully-automatic household washing machines, capacity up to 10 kg | 84501100 | 20% | 10% | 18% | ₹1,29,800 |
| Parts of household-type washing machines | 84509010 | 10% | 0% | 18% | ₹1,29,800 |
| Diesel generating sets, output not exceeding 75 kVA | 85021100 | 10% | 0% | 18% | ₹1,29,800 |
| Liquid-dielectric power transformers (capacity up to 650 kVA) | 85042100 | 10% | 0% | 18% | ₹1,29,800 |
| Vacuum cleaners with self-contained motor, up to 1,500 W and 20 L capacity | 85081100 | 10% | 0% | 18% | ₹1,29,800 |
| Vacuum cleaners with self-contained motor — other | 85081900 | 10% | 0% | 18% | ₹1,29,800 |
| Parts of vacuum cleaners | 85087000 | 10% | 0% | 18% | ₹1,29,800 |
| Fuses for switches rated up to 15 amps, rewireable | 85361010 | 10% | 0% | 18% | ₹1,29,800 |
| Fuses for switches rated above 15 amps, high rupturing capacity | 85361020 | 10% | 0% | 18% | ₹1,29,800 |
| Fuse gear (fuse bases, carriers and holders) | 85361050 | 10% | 0% | 18% | ₹1,29,800 |
| Safety seat belts for motor vehicles | 87082100 | 15% | 5% | 18% | ₹1,29,800 |
| Brakes and servo-brakes and parts for motor vehicles | 87083000 | 15% | 5% | 18% | ₹1,29,800 |
| Saddles for motorcycles | 87141010 | 15% | 5% | 18% | ₹1,29,800 |
| Frames and forks for mechanically propelled cycles | 87142010 | 10% | 0% | 18% | ₹1,29,800 |
| High-value ball point pens (US$100 and above CIF per unit) | 96081011 | 10% | 0% | 18% | ₹1,29,800 |
| Ball point pens with body or cap of precious metal | 96081012 | 10% | 0% | 18% | ₹1,29,800 |
| Leather footwear | 64039910 | 20% | 10% | 18% | ₹1,29,800 |
| Medicaments (formulations) | 30049099 | 10% | 0% | 18% | ₹1,29,800 |
| Dyed woven fabric of carded wool | 51111130 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton dhoti fabric | 52081110 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton saree fabric | 52081120 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton shirting fabric | 52081130 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton casement fabric | 52091113 | 10% | 0% | 5% | ₹1,15,500 |
| Woven pile fabric of wool | 58011000 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton uncut weft pile fabric | 58012100 | 10% | 0% | 5% | ₹1,15,500 |
| Woven cotton fabric | 52081100 | 10% | 0% | 5% | ₹1,15,500 |
| Diamonds, unsorted (rough) | 71021000 | 10% | 0% | 1.5% | ₹1,11,650 |
| Industrial diamonds, unworked or simply sawn — sorted | 71022110 | 10% | 0% | 1.5% | ₹1,11,650 |
| Industrial diamonds, unworked or simply sawn — unsorted | 71022120 | 10% | 0% | 1.5% | ₹1,11,650 |
| Emeralds (precious stones), unworked or simply sawn | 71031031 | 10% | 0% | 0.25% | ₹1,10,275 |
| Beryl — yellow, golden, pink, red or green (precious stones), rough | 71031032 | 10% | 0% | 0.25% | ₹1,10,275 |
| Chrysoberyl, including cat's-eye (precious stones), rough | 71031033 | 10% | 0% | 0.25% | ₹1,10,275 |
| Potassium hydroxide (caustic potash) | 28152000 | 7.5% | 0% | 18% | ₹97,350 |
| Disodium sulphate (sodium sulphate) | 28331100 | 7.5% | 0% | 18% | ₹97,350 |
| Propyl alcohol (propan-1-ol) | 29051210 | 7.5% | 0% | 18% | ₹97,350 |
| Isopropyl alcohol (IPA) | 29051220 | 7.5% | 0% | 18% | ₹97,350 |
| Formic acid | 29151100 | 7.5% | 0% | 18% | ₹97,350 |
| Sodium formate | 29151210 | 7.5% | 0% | 18% | ₹97,350 |
| Esters of formic acid | 29151300 | 7.5% | 0% | 18% | ₹97,350 |
| Oxalic acid | 29171110 | 7.5% | 0% | 18% | ₹97,350 |
| Calcium oxalate | 29171120 | 7.5% | 0% | 18% | ₹97,350 |
| Strontium oxalate | 29171130 | 7.5% | 0% | 18% | ₹97,350 |
| Monoethanolamine (MEA) | 29221110 | 7.5% | 0% | 18% | ₹97,350 |
| Diethanolamine and its salts | 29221200 | 7.5% | 0% | 18% | ₹97,350 |
| Dextropropoxyphene and its salts Prohibited | 29221400 | 7.5% | 0% | 18% | ₹97,350 |
| Phenazone (antipyrine) and its derivatives | 29331100 | 7.5% | 0% | 18% | ₹97,350 |
| Disperse Yellow 13 (synthetic organic disperse dye) | 32041111 | 7.5% | 0% | 18% | ₹97,350 |
| Disperse Orange 11 (synthetic organic disperse dye) | 32041121 | 7.5% | 0% | 18% | ₹97,350 |
| Disperse Red 3 (synthetic organic disperse dye) | 32041131 | 7.5% | 0% | 18% | ₹97,350 |
| Prepared binders for foundry moulds or cores | 38241000 | 7.5% | 0% | 18% | ₹97,350 |
| Non-agglomerated metal carbides mixed together or with metallic binders | 38243000 | 7.5% | 0% | 18% | ₹97,350 |
| Prepared damp-proof or waterproof compounds for construction | 38244010 | 7.5% | 0% | 18% | ₹97,350 |
| Welded angles, shapes and sections of steel — slotted angles | 73012010 | 15% | 7.5% | 18% | ₹97,350 |
| Unwrought aluminium, not alloyed — billets | 76011020 | 7.5% | 0% | 18% | ₹97,350 |
| Unwrought aluminium, not alloyed — wire bars | 76011030 | 7.5% | 0% | 18% | ₹97,350 |
| Aluminium hollow bars, not alloyed — hollow sections | 76041031 | 7.5% | 0% | 18% | ₹97,350 |
| Aluminium alloy hollow profiles | 76042100 | 7.5% | 0% | 18% | ₹97,350 |
| Aluminium plates and sheets, not alloyed — electrolytic plates or sheets | 76061110 | 7.5% | 0% | 18% | ₹97,350 |
| Aluminium alloy plates, sheets and strip, rectangular | 76061200 | 7.5% | 0% | 18% | ₹97,350 |
| Aluminium circles, not alloyed | 76069110 | 7.5% | 0% | 18% | ₹97,350 |
| Fuel-dispensing pumps fitted with a measuring device | 84131191 | 7.5% | 0% | 18% | ₹97,350 |
| Vacuum pumps, maximum flow-rate above 5 m³/h | 84141010 | 7.5% | 0% | 18% | ₹97,350 |
| Cream separators (centrifugal) | 84211100 | 7.5% | 0% | 18% | ₹97,350 |
| Clothes-dryers (centrifugal) | 84211200 | 7.5% | 0% | 18% | ₹97,350 |
| Bowl centrifuges | 84211910 | 7.5% | 0% | 18% | ₹97,350 |
| Scales for continuous weighing of goods on conveyors | 84232000 | 7.5% | 0% | 18% | ₹97,350 |
| Constant-weight scales and scales for discharging predetermined weights | 84233000 | 7.5% | 0% | 18% | ₹97,350 |
| Parts of fork-lift trucks | 84312010 | 7.5% | 0% | 18% | ₹97,350 |
| Parts of lifts, skip hoists and escalators | 84313100 | 7.5% | 0% | 18% | ₹97,350 |
| Parts of elevators, conveyors and moving equipment | 84313910 | 7.5% | 0% | 18% | ₹97,350 |
| Powered lawn mowers, 3 HP or more, with horizontal cutting plane | 84331110 | 7.5% | 0% | 18% | ₹97,350 |
| Non-powered lawn mowers, cutting width 75 cm or more | 84331910 | 7.5% | 0% | 18% | ₹97,350 |
| Straw and fodder balers, including pick-up balers | 84334000 | 7.5% | 0% | 18% | ₹97,350 |
| Reel-fed offset printing machinery (web offset presses) | 84431100 | 7.5% | 0% | 18% | ₹97,350 |
| Reel-fed letterpress printing machinery | 84431400 | 7.5% | 0% | 18% | ₹97,350 |
| Flexographic printing machinery | 84431600 | 7.5% | 0% | 18% | ₹97,350 |
| Washing machines with dry-linen capacity exceeding 10 kg | 84502000 | 7.5% | 0% | 18% | ₹97,350 |
| Pneumatic hand-held drills | 84671110 | 7.5% | 0% | 18% | ₹97,350 |
| Pneumatic hand-held hammers | 84671120 | 7.5% | 0% | 18% | ₹97,350 |
| Electric hand-held drills of all kinds | 84672100 | 7.5% | 0% | 18% | ₹97,350 |
| Pressure-reducing valves | 84811000 | 7.5% | 0% | 18% | ₹97,350 |
| Diesel generating sets, output 75 to 375 kVA | 85021200 | 7.5% | 0% | 18% | ₹97,350 |
| Diesel generating sets, output 375 to 1,000 kVA | 85021310 | 7.5% | 0% | 18% | ₹97,350 |
| Steel office furniture | 94031010 | 20% | 12.5% | 18% | ₹97,350 |
| Steel furniture, other than office furniture | 94032010 | 20% | 12.5% | 18% | ₹97,350 |
| Wooden office cabinetware | 94033010 | 20% | 12.5% | 18% | ₹97,350 |
| Wooden furniture | 94036000 | 20% | 12.5% | 18% | ₹97,350 |
| Hydrogen | 28041000 | 5% | 0% | 18% | ₹64,900 |
| Argon | 28042100 | 5% | 0% | 18% | ₹64,900 |
| Helium | 28042910 | 5% | 0% | 18% | ₹64,900 |
| Insecticides in packings not exceeding 300 g net weight | 38086100 | 10% | 5% | 18% | ₹64,900 |
| Insecticides in packings exceeding 300 g but not exceeding 7.5 kg | 38086200 | 10% | 5% | 18% | ₹64,900 |
| Outboard marine spark-ignition engines | 84072100 | 5% | 0% | 18% | ₹64,900 |
| Polyamide (nylon) single yarn | 55091100 | 5% | 0% | 5% | ₹57,750 |
| Polyamide multiple or cabled yarn | 55091200 | 5% | 0% | 5% | ₹57,750 |
| Acrylic single yarn | 55092100 | 5% | 0% | 5% | ₹57,750 |
| Cut and polished diamonds | 71023900 | 10% | 5% | 1.5% | ₹55,825 |
| Unwrought aluminium, not alloyed — ingots | 76011010 | 7.5% | 3.75% | 18% | ₹48,675 |
| Aluminium bars and rods, not alloyed — wire rods | 76041010 | 7.5% | 3.75% | 18% | ₹48,675 |
| Aluminium (unwrought) | 76011000 | 7.5% | 3.75% | 18% | ₹48,675 |
| Silver powder | 71061000 | 10% | 6% | 3% | ₹45,320 |
| Silver, unwrought — grains | 71069110 | 10% | 6% | 3% | ₹45,320 |
| Silver, unwrought — 99.9% purity or higher | 71069120 | 10% | 6% | 3% | ₹45,320 |
| Saturated acyclic hydrocarbons | 29011000 | 2.5% | 0% | 18% | ₹32,450 |
| Ethylene | 29012100 | 2.5% | 0% | 18% | ₹32,450 |
| Propene (propylene) | 29012200 | 2.5% | 0% | 18% | ₹32,450 |
| Gold (semi-manufactured) | 71081300 | 15% | 14% | 3% | ₹11,330 |
| Onions, fresh or chilled — rose onion | 07031011 | 30% | 30% | 5% | — |
| Shallots, fresh or chilled | 07031020 | 30% | 30% | 5% | — |
| Garlic | 07032000 | 100% | 100% | 5% | — |
| Dried peas (Pisum sativum) — yellow peas | 07131010 | 50% | 50% | 5% | — |
| Dried peas (Pisum sativum) — green peas | 07131020 | 50% | 50% | 5% | — |
| Raisins | 08062010 | 105% | 105% | 5% | — |
| Coffee beans (Arabica, A grade) | 09011111 | 100% | 100% | 5% | — |
| Coffee, not roasted, not decaffeinated — B grade | 09011112 | 100% | 100% | 5% | — |
| Coffee, not roasted, not decaffeinated — C grade | 09011113 | 100% | 100% | 5% | — |
| Green tea in immediate packings not exceeding 25 g | 09021010 | 100% | 100% | 5% | — |
| Green tea in immediate packings exceeding 25 g but not exceeding 1 kg | 09021020 | 100% | 100% | 5% | — |
| Green tea in immediate packings exceeding 1 kg but not exceeding 20 kg | 09021030 | 100% | 100% | 5% | — |
| Long pepper | 09041110 | 30% | 30% | 5% | — |
| Pepper, neither crushed nor ground — light black pepper | 09041120 | 70% | 70% | 5% | — |
| Crude sunflower seed oil | 15121110 | 100% | 100% | 5% | — |
| Beet sugar (raw) | 17011200 | 100% | 100% | 5% | — |
| Chocolate products (bulk) | 18069010 | 30% | 30% | 5% | — |
| Instant coffee (flavoured) | 21011110 | 30% | 30% | 5% | — |
| Perfumes and eau-de-cologne | 33030010 | 20% | 20% | 18% | — |
| Industrial soap | 34011911 | 10% | 10% | 18% | — |
| Soap in the form of flakes, chips or powder | 34011920 | 10% | 10% | 18% | — |
| Linear alkylbenzene sulphonic acid (LABSA) and its salts | 34023100 | 10% | 10% | 18% | — |
| Cationic organic surface-active agents | 34024100 | 10% | 10% | 18% | — |
| Linear low-density polyethylene (LLDPE) | 39011010 | 7.5% | 7.5% | 18% | — |
| Low-density polyethylene (LDPE) | 39011020 | 7.5% | 7.5% | 18% | — |
| High-density polyethylene (HDPE), specific gravity 0.94 or more | 39012000 | 7.5% | 7.5% | 18% | — |
| Polypropylene | 39021000 | 7.5% | 7.5% | 18% | — |
| Polyisobutylene | 39022000 | 7.5% | 7.5% | 18% | — |
| Propylene copolymers | 39023000 | 7.5% | 7.5% | 18% | — |
| Poly(vinyl chloride) binders for pigments | 39041010 | 7.5% | 7.5% | 18% | — |
| Suspension-grade PVC resin | 39041020 | 7.5% | 7.5% | 18% | — |
| Non-plasticised poly(vinyl chloride) | 39042100 | 7.5% | 7.5% | 18% | — |
| Bis(polyoxyethylene) methylphosphonate polyethers | 39072100 | 7.5% | 7.5% | 18% | — |
| Poly(ether alcohols) | 39072910 | 7.5% | 7.5% | 18% | — |
| Self-adhesive plastic tape in rolls, width not exceeding 20 cm | 39191000 | 10% | 10% | 18% | — |
| Waterproof rubber footwear with protective metal toe-cap | 64011010 | 20% | 20% | 18% | — |
| Waterproof rubber footwear covering the ankle but not the knee | 64019210 | 20% | 20% | 18% | — |
| Other waterproof rubber footwear | 64019910 | 20% | 20% | 18% | — |
| Sports footwear with leather uppers and leather outer soles | 64031910 | 20% | 20% | 18% | — |
| Sports footwear with leather uppers and rubber outer soles | 64031920 | 20% | 20% | 18% | — |
| Sports footwear with rubber soles and canvas uppers | 64041110 | 20% | 20% | 18% | — |
| Gold powder Restricted | 71081100 | 10% | 10% | 3% | — |
| Gold in unwrought form, 99.5% purity or higher Restricted | 71081210 | 10% | 10% | 3% | — |
| Gold in other semi-manufactured forms, 99.5% purity or higher Restricted | 71081310 | 10% | 10% | 3% | — |
| Silver jewellery with filigree work Restricted | 71131110 | 20% | 20% | 3% | — |
| Unstudded gold jewellery Restricted | 71131141 | 20% | 20% | 3% | — |
| Gold jewellery studded with pearls Restricted | 71131142 | 20% | 20% | 3% | — |
| Silver goldsmiths' or silversmiths' wares Restricted | 71141110 | 20% | 20% | 3% | — |
| Parts of silver goldsmiths' or silversmiths' wares Restricted | 71141120 | 20% | 20% | 3% | — |
| Articles of gold (goldsmiths' wares) Restricted | 71141910 | 20% | 20% | 3% | — |
| Articles of natural or cultured pearls | 71161000 | 10% | 10% | 3% | — |
| Articles of precious or semi-precious stones | 71162000 | 10% | 10% | 3% | — |
| Imitation jewellery — cuff-links and studs | 71171100 | 25% | 25% | 3% | — |
| Imitation jewellery of base metal, not plated with precious metal | 71171910 | 25% | 25% | 3% | — |
| Ballasts for discharge lamps, conventional type | 85041010 | 7.5% | 7.5% | 18% | — |
| Ballasts for compact fluorescent lamps | 85041020 | 7.5% | 7.5% | 18% | — |
| Electric instantaneous and storage water heaters | 85161000 | 20% | 20% | 18% | — |
| Monitors capable of directly connecting to a computer, cathode-ray tube | 85284200 | 10% | 10% | 18% | — |
| Computer monitors | 85285200 | 10% | 10% | 18% | — |
| Projectors capable of directly connecting to a computer | 85286200 | 10% | 10% | 18% | — |
| Gold jewellery and articles | 71131900 | 20% | 20% | 3% | — |
| Laptops and portable computers | 84713010 | 0% | 0% | 18% | — |
| Medical devices (needles, catheters) | 90183900 | 7.5% | 7.5% | 18% | — |
| Articles of plastic | 39269099 | 15% | 15% | 18% | — |
| Smartphones | 85171300 | 20% | 20% | 18% | — |