1 | Household goods and appliances | Tableware and kitchenware of porcelain or china, ceramic, clay, iron, steel, copper and aluminium, glassware, padlocks, brooms, hand-sieves, combs, vacuum flasks, etc | 10% | 20% |
2 | Electrical Appliances | Fans, food grinders/mixers, shavers and hair removing appliances, water heaters, hair/hand drying apparatus, ovens, cookers, toasters, coffee/ tea makers, insect repellents, heaters, irons, etc | 10% | 20% |
3 | Footwear | Entire footwear | 25% | 35% |
4 | Footwear | Part of footwear | 15% | 20% |
5 | Furniture goods | Seats, articles of bedding including mattresses, lamps, lighting, illuminated signs, and other articles of furniture | | |
6 | Cellular Mobile Phones (with effect from 01.04.2020) | Vibrator/Ringer of Mobile phones NIL 10 | 20% | 25% |
7 | Cellular Mobile Phones (with effect from 01.04.2020) | PCBA of Mobile phones | 15% | 20% |
8 | Cellular Mobile Phones (with effect from 01.04.2020) | Vibrator/Ringer of Mobile phones | 20% | 25% |
9 | Cellular Mobile Phones (with effect from 01.04.2020) | Display Panel and Touch Assembly | 10% | 20% |
10 | Electronics sector | Motors like Single Phase AC motors, Stepper motors, Wiper Motors etc | 0 | 10% |
11 | Electronics sector | Fingerprint readers for use in cellular mobile phones | 0 | 10% |
12 | Food processing | Walnuts, shelled | 7.50% | 10% |
13 | Chemicals and Plastics | Colloidal precious metals, inorganic or organic compounds of precious metal, amalgams of precious metals, | 0 | 15% |
14 | Chemicals and Plastics | Butyl Acrylate | 30% | 100% |
15 | Chemicals and Plastics | Other prepared binders for foundry moulds or cores; Chemical products and preparations of the chemical or allied industries | 10% | 17.50% |
16 | Auto and auto parts | Catalytic converter | 10% | 15% |
17 | Auto and auto parts | Noble metal solutions and noble metal compounds used in manufacture of catalytic converter and its parts 5 10 | 5% | 10% |
18 | Auto and auto parts | Parts and other specified inputs for manufacture of catalytic converters 5 7.5 | 5% | 7.50% |
19 | Auto and auto parts | Completely Built Units (CBUs) of commercial vehicles (other than electric vehicles) (with effect from 01.04.2020) 30 40 | 30% | 40% |
20 | Electric Vehicles (with effect from 1.04.20) | CBUs of Bus and Trucks | 25% | 40% |
21 | Electric Vehicles (with effect from 1.04.20) | Semi Knocked Down (SKD) units of bus, trucks and 2-W | 15% | 25% |
22 | Electric Vehicles (with effect from 1.04.20) | SKD units of PV and 3-W | 15% | 30% |
23 | Electric Vehicles (with effect from 1.04.20) | Completely Knocked Down (CKD) units of PV, 3-W, 2-W, bus and trucks | 10% | 15% |
24 | Cigarettes and tobacco products | National Calamity Contingent Duty (NCCD) on cigarettes, depending upon length of cigarette and on filter/non-filter basis | Ranging from ₹200-₹735 per thousand | Ranging from ₹200-₹735 per thousand |
25 | Cigarettes and tobacco products | NCCD increased on smoking mixtures for pipes and cigarettes | 45% | 60% |
26 | Cigarettes and tobacco products | NCCD increased on other forms of smoking tobacco (other than smoking mixtures for pipes and cigarettes) and forms of chewing tobacco | 10% | 25% |