Financial Act, 2025

20.00
 1905.90.89 Other Per kg Rs. 20.00
 1905.90.90 Other 15
 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2001.10.00 -Cucumbers and gherkins, 15
 2001.90.00 -Other 15
 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 2002.10.00 -Tomatoes, whole or in pieces 15
 2002.90.00 -Other 15
 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 2003.10.00 -Mushrooms of the genus Agaricus 15
 2003.90.00 -Other 15
 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
 -Potatoes:
 2004.10.10 French fries 15
 2004.10.90 Other 15
 2004.90.00 -Other vegetables and mixtures of vegetables 15

 Sub-heading Description Rate

 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. 2005.10.00 -Homogenised vegetables 15
 -Potatoes:
 2005.20.10 Potato chips Per kg Rs. 18.00
 2005.20.90 Other 15
 2005.40.00 -Peas 15
 -Beans (Vigna spp., Phaseolus spp.):
 2005.51.00 --Shelled beans 15
 2005.59.00 --Other 15
 2005.60.00 -Asparagus 15
 2005.70.00 -Olives 15
 2005.80.00 -Sweet corn (Zea mays var. saccharata) 15
 -Other vegetables and mixtures of vegetables:
 2005.91.00 --Bamboo shoots 15
 2005.99.00 --Other 15
 20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised). 15

 Sub-heading Description Rate

 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter. 2007.10.00 -Homogenised preparations 15
 -Other:
 2007.91.00 --Citrus fruit 15
 2007.99.00 --Other 15
 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
 -Nuts, ground-nuts and other seeds, whether or not mixed together:
 2008.11.00 --Ground-nuts (peanuts) 15
 --Other, including mixtures:
 2008.19.10 Roasted or roasted and salted chickpeas 15
 2008.19.20 Roasted or roasted and salted cashew nuts 15
 2008.19.30 Roasted or roasted and salted pistachios 15
 2008.19.40 Roasted or roasted and salted peanuts 15
 2008.19.90 Other 15
 2008.20.00 -Pineapples 15

 Sub-heading Description Rate

 2008.30.00 -Citrus fruit 15
 2008.40.00 -Pears 15
 2008.50.00 -Apricots 15
 2008.60.00 -Cherries 15
 2008.70.00 -Peaches, including nectarines 15
 2008.80.00 -Strawberries 15
 -Other, including mixtures other than those of subheading 2008.19:
 2008.91.00 --Palm hearts 15
 2008.93.00 --Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) 15
 2008.97.00 --Mixtures 15
 --Other:
 2008.99.90 Other 15
 20.09 Fruit juices (including grape must and coconut water) and vegetable juices, not containing added spirit, whether or not containing added sugar or other sweetening matter, not fermented.
 -Orange juice:
 2009.11.00 --Frozen Per litre Rs. 13.50
 2009.12.00 --Not frozen, of a Brix value not exceeding 20 Per litre Rs.