| HS | Description | Percentage |
|---|---|---|
| 1401 |
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 1404 [ other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60 ] |
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 1404 |
Mehendi paste in cones |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 14049010 |
Bidi wrapper leaves (tendu) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 14049050 |
Indian katha |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 1401 |
Sal leaves, siali leaves, sisal leaves, sabai grass |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 14049040 |
Betel leaves |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 14049060 |
Coconut shell, unworked |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 14049090 |
Vegetable materials, for manufacture of jhadoo or broom sticks |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |