chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Private Forests Nationalization Act, 1957

The decision of such Tribunal shall be final.

(5) No court shall have the authority to hear any complaint or suit against any decision made pursuant to sub-section (2) or (4). 3. Nationalization of Private Forest: (1) From the date of commencement of this Act, the ownership of all private forests within the Kingdom of Nepal shall vest in the Government of Nepal.

(2) Any Act, title deed (sawal), charter (sanad), or any other document granting any person a monopoly over such forest shall be void from the date of commencement of this Act.

(3) The laws applicable to government forests shall, from the date of commencement of this Act, also apply to the forests that have vested in the Government of Nepal under sub-section (1). 4. Effect on Contracts Made by the Former Owner with Nationalized Forests: Contracts duly made by the former owner of a nationalized forest with the Government of Nepal shall, after the commencement of this Act, be deemed to be contracts made with the Government of Nepal itself. 5. No Claim for Compensation: No claim for compensation shall be made for the loss of any right in a private forest under this Act. 6. Power to Make Rules: The Government of Nepal may make rules for the purpose of implementing the objectives of this Act. 7. Power of the Government of Nepal to Remove Difficulties: If any difficulty arises in implementing the provisions of this Act, the Government of Nepal may, by notification in the Gazette, issue such orders as may be necessary to remove such difficulties, and every such order shall be deemed to be a part of this Act.
Financial Act, 2024

Finance Act, 2081

Date of Certification and Publication
2081.4.4

Act Number 05 of the Year 2081

An Act Made to Implement the Financial Proposal of the Government of Nepal

Preamble: Whereas, it is expedient to collect revenue, reduce, increase, or exempt taxes, and amend the prevailing laws relating to revenue administration in order to implement the financial proposal of the Government of Nepal for the fiscal year 2081/82,

The Federal Parliament has enacted this Act. 1. Short Title and Commencement: (1) This Act may be cited as the "Finance Act, 2081".

(2) Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, Sub-section (14) of Section 36, and Section 37 of this Act shall come into force immediately, and the other Sections shall come into force from the 1st day of Shrawan of the year 2081. 2. Excise Duty: Excise duty shall be levied and collected in accordance with the Excise Duty Act, 2058 on goods or substances produced or manufactured in factories within Nepal, imported goods or substances, or services. 3. Value Added Tax: Value Added Tax shall be levied and collected in accordance with the Value Added Tax Act, 2052. 4. Health Risk Tax: (1) A health risk tax shall be levied and collected at an equal rate of thirty paisa per stick on bidis, sixty paisa per stick on cigarettes and cigars, and sixty rupees per kilogram on prepared chewing tobacco, khaini, gutkha, and pan masala, whether imported from abroad or manufactured domestically.

(2) The tax under Sub-section (1) shall be collected at the customs point at the time of importation, and in the case of domestic production, at the time of removal from the establishment.

(3) The regulation and administration of the health risk tax shall be as determined by the Inland Revenue Department. 5.
Financial Act, 2024

5. Education Service Fee: (1) When providing foreign exchange facility for tuition fees to students going abroad for study, an education service fee of three percent shall be levied and collected on such exchange amount.

(2) A bank or financial institution providing foreign exchange facility under Sub-section (1) shall deposit the amount collected as education service fee into the revenue account within the twenty-fifth day of the following month and send details thereof together with information to the concerned revenue office.

(3) If any bank or financial institution fails to deposit the amount of education service fee within the period under Sub-section (2), it shall pay interest at the rate of fifteen percent per annum.

(4) If a student who has paid the education service fee by taking the exchange facility under Sub-section (1) but cannot go abroad for study returns the foreign currency and requests a refund of the education service fee, it shall be refunded through the concerned bank in accordance with the procedure specified by the Inland Revenue Department.

(5) The administration of the education service fee shall be as determined by the Inland Revenue Department. 6. Infrastructure Development Tax: An infrastructure development tax at the rate of ten rupees per liter shall be levied and collected at the customs point on petrol and diesel imported into Nepal. 7. Green Tax: A green tax shall be levied and collected at the customs point in accordance with Schedule-1 on goods imported into Nepal. 8. Road Construction Fee: (1) A road construction fee shall be levied and collected in accordance with Schedule-2 on vehicles imported or manufactured in Nepal.

(2) The fee under Sub-section (1) shall be collected on vehicles imported after the commencement of this Act by the customs office at the customs point, and in the case of vehicles imported before the commencement of this Act and remaining to be registered, as well as vehicles manufactured domestically and coming into consumption, it shall be collected by the office registering such vehicle at the time of registration.

(3) The road construction fee under Sub-section (2) shall be deposited into the Federal Consolidated Fund.

(4) Details of the fee collected under Sub-section (2) shall be sent to the Ministry of Finance, Government of Nepal on a monthly basis. 9. Road Maintenance and Improvement Fee: For road maintenance and improvement, a road maintenance and improvement fee at the rate of four rupees per liter on petrol and two rupees per liter on diesel imported into Nepal from abroad shall be levied and collected at the customs point. 10.
Financial Act, 2024

9. Road Maintenance and Improvement Fee: For road maintenance and improvement, a road maintenance and improvement fee at the rate of four rupees per liter on petrol and two rupees per liter on diesel imported into Nepal from abroad shall be levied and collected at the customs point. 10. Film Development Fee: A film development fee shall be levied and collected in accordance with Schedule-3 on the admission fee for foreign films screened by cinema halls in Nepal. 11. Pollution Control Fee: (1) A pollution control fee at the rate of one rupee fifty paisa per liter shall be levied and collected on petrol and diesel sold and distributed in Nepal.

(2) The importer shall collect the fee under Sub-section (1) and deposit the fee for each month into the revenue account within the twenty-fifth day of the following month.

(3) If the fee is not deposited within the period under Sub-section (2), it shall be recovered from the concerned importer together with interest at the rate of fifteen percent per annum.

(4) The administration of the pollution control fee shall be as determined by the Inland Revenue Department. 12. Telephone Ownership Fee: (1) A telephone ownership fee of five hundred rupees shall be collected from the customer establishing a telephone connection. Such fee shall also be collected from the person acquiring the ownership of a telephone in the event of a change of telephone ownership. Provided that, in the case of mobile telephones, a telephone ownership fee shall be levied at the rate of two percent of each SIM card and recharge fee.

(2) The fee under Sub-section (1) shall be collected by the entity providing telecommunication services, and the fee for each month shall be deposited into the revenue account within the twenty-fifth day of the following month.

(3) If the fee is not deposited within the period under Sub-section (2), it shall be recovered from the concerned entity together with interest at the rate of fifteen percent per annum.

(4) The administration of the telephone ownership fee shall be as determined by the Inland Revenue Department. 13.
Financial Act, 2024

13. Telecommunication Service Fee: (1) An entity providing telecommunication services such as telephone, mobile, and internet shall collect an amount equal to ten percent of the tariff charged from the customer as a telecommunication service fee.

(2) Notwithstanding anything contained in Sub-section (1), such fee shall not be imposed on charges payable for the use of one authorized entity's network by another authorized entity providing telecommunication services (interconnection charge) and on maintenance charges up to fifty percent of the fixed broadband service fee.

(3) The fee under Sub-section (1) shall be collected by the person or entity authorized to provide telecommunication services, and the fee for each month shall be deposited into the revenue account inclusive of value added tax within the twenty-fifth day of the following month.

(4) If the fee is not deposited within the period under Sub-section (3), an additional fee at the rate of five percent per month shall be recovered from the concerned person or entity on such outstanding amount.

(5) The administration of the telecommunication service fee shall be as determined by the Inland Revenue Department. 14. Casino Royalty: (1) A person or entity licensed to operate a casino in Nepal shall pay a royalty of five crore rupees annually for operating the casino, and for games played only through modern machines or equipment, an annual royalty of one crore fifty lakh rupees.

(2) For the purpose of Sub-section (1), such games may be operated from only one location under one license.

(3) The royalty amount under Sub-section (1) shall be deposited by the person or entity licensed to operate the concerned casino into the Department of Tourism: forty percent within the end of Poush, seventy percent within the end of Chaitra, and the remaining amount within the end of Asar.

(4) If the person or entity fails to deposit the royalty amount within the period under Sub-section (3), for up to three months after the expiry of each such period, an additional charge at the rate of fifteen percent of the said royalty amount, and after that period, an annual additional charge at the rate of thirty percent on such outstanding royalty amount shall be levied and such amount shall be recovered. 15.
Financial Act, 2024

15. Provision Relating to Social Security Fund: (1) Pursuant to Section 1 of Schedule-1 of the Income Tax Act, 2058, where the taxable income from employment of a single natural person is up to five lakh rupees annually, a tax at the rate of one percent shall be levied on such income, and in the case of a couple, where the taxable income from employment is up to six lakh rupees annually, a tax at the rate of one percent shall be levied.

(2) The tax amount under Sub-section (1) shall be collected by deduction at source at the time of payment.

(3) The amount collected under Sub-section (2) shall be deposited into a separate revenue account.

(4) Notwithstanding anything contained in Sub-section (1), the tax under this Section shall not be levied on income from pension, on income of a retirement fund, and on the income of a natural person contributing to a contributory social security fund. 16. Digital Service Tax: (1) A digital service tax at the rate of two percent shall be levied and collected on the transaction value of digital services provided by a non-resident person to consumers in Nepal. Provided that, this tax under this Section shall not be levied on transactions of digital services up to an annual amount of thirty lakh rupees.

(2) A person providing digital services in Nepal shall submit details of their transactions and pay the tax according to the income year.

(3) If the details are not submitted within the time specified under Sub-section (2), a fee equal to zero point one percent per annum of the annual transaction amount shall be levied, and if a person fails to pay the tax by the specified due date, interest at the rate of fifteen percent per annum shall be levied. If the tax payable is paid in short or concealed, a penalty equal to fifty percent of the short-paid tax amount shall also be levied.

(4) Tax paid under this Section shall not be subject to tax under the Income Tax Act, 2058.

(5) The administration of the digital service tax shall be as determined by the Inland Revenue Department. 17.
Financial Act, 2024

17. Luxury Fee: (1) A luxury fee at the rate of two percent shall be levied and collected on the sales amount of the following luxury goods and services consumed in Nepal:

(a) Services provided by five-star and above category hotels and luxury resorts,

(b) Imported manufactured liquor,

(c) Gold jewellery or gold jewellery studded with diamonds, pearls, or stones valued at more than ten lakh rupees.

(2) The following persons shall levy and collect the luxury fee at the rate under Sub-section (1):

(a) Five-star and above hotels and luxury resorts, at the time of providing the service,

(b) On imported liquor, by the importer at the customs point at the time of importation,

(c) On gold jewellery or gold jewellery studded with diamonds, pearls, or stones valued at more than ten lakh rupees, at the time of sale.

(3) The amount collected under Sub-section (2) shall be deposited into the revenue account within the twenty-fifth day of the following month, and details thereof shall be sent to the concerned revenue office.

(4) If any person under Sub-section (2) fails to deposit the luxury fee within the period under Sub-section (3), interest at the rate of fifteen percent per annum shall be levied and recovered.

(5) If any person under Sub-section (2) fails to submit the details under Sub-section (3), such person shall be liable to pay a fee at the rate of two point five percent per annum on the transaction amount from the date by which the details should have been submitted until the date the details are submitted.

(6) If a person under Sub-section (2) fails to collect the amount for the luxury fee under Sub-section (1), a charge of twenty-five percent of such amount shall be levied.

(7) The administration of the luxury fee shall be as determined by the Inland Revenue Department. 18.
Financial Act, 2024

18. Power to Reduce, Increase, or Exempt Rates: (1) Notwithstanding anything contained in the prevailing law, the Government of Nepal may, as necessary, reduce, increase, or partially or fully exempt the rates of duties, fees, charges, or taxes levied under this Act and other prevailing laws.

(2) Notwithstanding anything contained in Sub-section (1), the Ministry of Finance, Government of Nepal may reduce the rates of, or partially or fully exempt, duties, fees, charges, or taxes leviable under this Act to non-profit public and community organizations, the Government of Nepal, Provincial Governments, local level bodies, or organized institutions owned by the Government of Nepal.

(3) Notwithstanding anything contained in Sub-section (1), the Ministry of Finance, Government of Nepal may, subject to the conditions set forth therein, reduce the rates of, or partially or fully exempt, duties, fees, charges, or taxes leviable under this Act on the importation of goods imported for projects to be operated with foreign loans or grant assistance, or for project development in accordance with a project development agreement entered into with the Government of Nepal or the Investment Board Nepal, in the name of the project or the contractor appointed by the project.

(4) If any person misuses the exemption facility granted under Sub-sections (1), (2), or (3), or uses goods obtained under exemption facility for a specific purpose for other purposes, the amount of duty, fee, charge, or tax so exempted shall be recovered, and a penalty equal to that amount shall also be imposed and recovered.

(5) Details of the rates reduced, increased, or the exemptions partially or fully granted under this Section shall be submitted by the Ministry of Finance, Government of Nepal to the Federal Parliament each year.

(6) A notice of the reduction, increase, or exemption under this Section shall be published in the Nepal Gazette. 19. Power to Simplify Procedures or Remove Obstacles: If, during the implementation of the Value Added Tax Act, 2052, the Excise Duty Act, 2058, the Income Tax Act, 2058, the Customs Act, 2064, or this Act, there is a serious disturbance to public peace and order, or obstruction to public movement, or a situation arises preventing the enjoyment of any facility provided by the aforementioned Acts due to disaster, or any complexity arises, or any obstacle occurs in the implementation of the aforementioned Acts or this Act, the Ministry of Finance, Government of Nepal may, by publishing a notice in the Nepal Gazette, extend the period as needed, simplify procedures, or remove the obstacles encountered in implementation. 20.
Financial Act, 2024

20. Foreign Tourism Fee: (1) A foreign tourism fee at the rate of five percent shall be levied and collected on the payment amount made by a Nepali tourist going abroad for tourism purposes.

(2) The foreign tourism fee at the rate under Sub-section (1) shall be levied and collected from the following persons:

(a) By the seller of a foreign travel package at the time of sale of the package,

Explanation: For the purpose of this clause, "foreign travel package" shall be understood to mean a package including means of transport, food and accommodation, sightseeing, and entertainment.

(b) By a firm or company, at the time of accounting for expenses incurred in taking a natural person associated with it on a foreign trip in connection with business promotion.

(3) The amount collected as foreign tourism fee under Sub-section (2) shall be deposited into the revenue account within the twenty-fifth day of the following month, and details thereof shall be sent to the concerned revenue office.

(4) If any person under Sub-section (2) fails to deposit the amount for the foreign tourism fee within the period under Sub-section (3), interest at the rate of fifteen percent per annum shall be levied and recovered.

(5) If any person under Sub-section (2) fails to submit the details under Sub-section (3), such person shall be liable to pay a fee at the rate of two point five percent per annum on the transaction amount from the date by which the details should have been submitted until the date such details are submitted.

(6) If a person under Sub-section (2) fails to collect the amount for the foreign tourism fee under Sub-section (1), a charge of twenty-five percent of such amount shall be levied.

(7) The administration of the foreign tourism fee shall be as determined by the Inland Revenue Department. 21. Foreign Employment Service Fee: (1) A person licensed to operate a foreign employment business in accordance with the prevailing federal law shall deposit a foreign employment service fee at the rate of one percent of the amount collected from the person going for foreign employment.
Financial Act, 2024

21. Foreign Employment Service Fee: (1) A person licensed to operate a foreign employment business in accordance with the prevailing federal law shall deposit a foreign employment service fee at the rate of one percent of the amount collected from the person going for foreign employment. Such amount shall be expended in the interest of the person going for foreign employment.

(2) The amount under Sub-section (1) shall be deposited by the licensed person into the revenue account within the twenty-fifth day of the following month, and information together with details thereof shall be sent to the concerned revenue office.

(3) If such fee is not deposited within the period under Sub-section (2), interest at the rate of fifteen percent per annum shall be levied and recovered.

(4) The administration of the foreign employment service fee shall be as determined by the Inland Revenue Department. 22. Provision Relating to Granting Exemption to Those Coming under Tax Net: (1) If a person has earned taxable income in the past but has not obtained a Permanent Account Number, and such person obtains a Permanent Account Number and submits the income returns for the fiscal years 2078/79 and 2079/80 and the tax payable thereon by the end of Falgun of the year 2081, the fees and interest leviable thereon shall be waived.

(2) If the income returns and the tax payable as per Sub-section (1) are paid, the income returns for the income years prior thereto and the tax, fees, and interest payable thereon shall not be required to be paid. 23. Provision Relating to Granting Exemption to Taxpayers who have Failed to Submit Income Returns: If a taxpayer who has obtained a Permanent Account Number but has failed to submit income returns, submits the income returns, the income tax according to such income returns, and an amount equal to twenty-five percent of the interest leviable thereon by the end of Falgun of the year 2081, the fees and remaining interest leviable thereon shall be waived. 24. Provision Relating to Granting Exemption to Taxpayers who have not Submitted Value Added Tax Returns: If a taxpayer registered for Value Added Tax who has not submitted Value Added Tax returns up to the end of Asar of the year 2080, submits the tax returns required to be filed, the Value Added Tax according to such tax returns, and an amount equal to fifty percent of the interest leviable thereon within the end of Falgun of the year 2081, the penalty, additional fee, and remaining interest leviable thereon shall be waived. 25.
Financial Act, 2024

25. Provision Relating to Value Added Tax Exemption for International Air Transport Service Providers: (1) If a person providing international air transport services, whether registered or not for Value Added Tax, has not collected or deposited the Value Added Tax required to be collected on air transport services for the period from the 15th day of Jestha of the year 2080 to the end of Ashoj of the year 2080, such Value Added Tax, penalty, additional fee, and interest shall be waived.

(2) If an international air transport service provider that does not commence flights from Nepal (offline airline) registers for Value Added Tax and pays the Value Added Tax collected from the 15th day of Jestha of the year 2080 by the end of Asar of the year 2081, the interest, penalty, and additional fee leviable thereon shall be waived. 26. Provision Relating to Value Added Tax Waiver for Persons Dealing in Transportation Service: (1) If a person dealing in freight charges of transport vehicles and transportation services, who is required to be registered for Value Added Tax and conduct transactions, has carried out Value Added Taxable transactions from the 15th day of Jestha of the year 2076 to the 14th day of Jestha of the year 2078, whether registered for Value Added Tax or not, and has not collected Value Added Tax, and deposits an amount equal to one percent of such transaction amount by the end of Mangshir of the year 2081, the remaining tax, additional fee, interest, and penalty leviable thereon shall be waived.

(2) If tax assessment has been made on the transaction under Sub-section (1) and an amount remains outstanding, or if the matter is under administrative review or pending in another judicial body, and the person withdraws the case and deposits an amount equal to one percent of the transaction amount by the end of Mangshir of the year 2081, the remaining tax and the additional fee, interest, and penalty imposed thereon shall be waived. 27. Provision Relating to Value Added Tax Exemption on Domestic Production of Potatoes, Onions, and Apples: If a person dealing in potatoes, onions, and apples produced in Nepal has not collected Value Added Tax leviable on such transactions up to the 14th day of Jestha of the year 2081, such tax amount, and the Value Added Tax assessed by the Inland Revenue Office on such transaction remaining unpaid, and the interest, additional fee, and penalty imposed thereon, shall be waived. 28.
Financial Act, 2024

28. Provision Relating to Value Added Tax Waiver for Credit Information Provider Entity: (1) If an entity established under Section 88 of the Nepal Rastra Bank Act, 2058, with the objective of providing credit information services to banks and financial institutions licensed by Nepal Rastra Bank, is not registered for Value Added Tax and registers for Value Added Tax within the end of Asar of the year 2081 and pays an amount equal to fifty percent of the Value Added Tax required to be collected up to that date within the end of Ashoj of the year 2081, the remaining Value Added Tax, penalty, interest, and additional fee shall be waived.

(2) If tax assessment has been made on the transaction under Sub-section (1) and an amount remains outstanding, or if the matter is under administrative review or pending in another judicial body, and the person withdraws the case and deposits the amount determined under Sub-section (1) by the end of Ashoj of the year 2081, the remaining tax and the additional fee, interest, and penalty imposed thereon shall be waived. 29. Hydropower Projects may Import on Bank Guarantee: (1) A project that has taken in-principle approval for capacity enhancement and design change of a hydropower project, its contractor, or the project promoter may, based on the recommendation of the Department of Electricity Development, import construction equipment, machinery tools, or spare parts thereof required for the production, transmission, and distribution of such project, on the facility of bank guarantee for the amount of customs duty and Value Added Tax leviable on importation.

(2) A hydropower project that has taken approval for capacity enhancement and design change under Sub-section (1) shall, after collecting one percent customs duty on the goods imported on the facility of bank guarantee under that Sub-section, and granting exemption on the remaining customs duty and Value Added Tax, release the bank guarantee. 30. Recovery from Deposit or Guarantee: If any government body, industry, person, institution, or foreign citizen, for a specific purpose other than commercial purposes, imports goods on the condition of re-exporting them later, keeping them in bond or with a specified time limit for later export from the customs office, by depositing a cash deposit or bank guarantee for the tax, duty, and fee leviable on such goods, and if such goods cannot be re-exported due to natural disaster or any other similar reason, an amount equal to the duty leviable on the import of such goods plus an additional penalty of fifteen percent shall be recovered from such deposit or guarantee, and the remaining cash deposit may be refunded or the bank guarantee may be released. 31.
Financial Act, 2024

31. Special Provision Relating to Vehicle Registration: The provision of the prevailing Nepal Vehicle Pollution Standard shall not be considered an obstacle for the inspection and registration of vehicles received by the Nepali Army as aid from the friendly nation China and remaining to be registered. 32. Interim Administration of House and Land Registration Fee: Until the province and rural municipality or municipality have the means, resources, technology, manpower, and office management to collect house and land registration fees under the Intergovernmental Fiscal Management Act, 2074, the concerned office of the Government of Nepal shall collect the fee at the rate determined by the province and deposit it into the concerned province and local consolidated fund as provided in that Act. 33. Amendment to the Liquor Act, 2031: In the Liquor Act, 2031,-

(1) The following Section 3A. is inserted after Section 3:-

"3A. Provision Relating to Local Liquor: Provisions relating to the production, branding, and regulation of local liquor shall be as prescribed."

(2) In Section 5, the words "import, export, sale" are replaced by the words "export or import". 34. Amendment to the Value Added Tax Act, 2052: In the Value Added Tax Act, 2052,-

(1) Section 10K1. is replaced by the following Section 10K1.:-

"10K1.
Financial Act, 2024

34. Amendment to the Value Added Tax Act, 2052: In the Value Added Tax Act, 2052,-

(1) Section 10K1. is replaced by the following Section 10K1.:-

"10K1. Provision Relating to Registration of Non-resident Person: (1) Notwithstanding anything contained elsewhere in this Act, a non-resident person who carries out transactions of taxable digital services or offline air transport services exceeding thirty lakh rupees in the preceding twelve months in Nepal shall register for Value Added Tax.

(2) The registration process of a non-resident person under Sub-section (1) shall be as determined by the Department.

(3) If a non-resident person registered under Sub-section (1) ceases transactions or stops carrying out transactions, the registration shall be cancelled in accordance with the procedure determined by the Department."

(2) In Sub-section (1) of Section 11, in clause (cha), the words "twenty lakh rupees" are replaced by the words "thirty lakh rupees".

(3) The following Sub-section (3) is added after Sub-section (2) of Section 18:-

"(3) If a taxpayer required to submit tax returns under this Section fails to submit returns within up to four months after the expiry of the date by which the tax return is required to be submitted, the Tax Officer may suspend the import or export of such taxpayer."

(4) In Sub-section (1) of Section 20, in clause (ja), the words "Sub-section (2) or (3)" are replaced by the words "Sub-section (2), (2A) or (3)".

(5) In various places, the word "nirmati" (export) is replaced by the word "niryat" (export).

(6) Schedules 1 and 2 are replaced by the following Schedules 1 and 2:-

Schedule-1
(Relating to Sub-section (3) of Section 5)
Goods and Services Exempted from Tax



 06.01 Group 1: Basic Agricultural ProductsDormant, sprouting or flowering bulbs, tubers, tuberous roots (corms), roots including tap roots (crowns), and rhizomes; chicory plants and roots other than heading 12.12. 0601.10.00 -Dormant bulbs, tubers, tuberous roots, corms, crowns and rhizomes
 0601.20.00 -Sprouting or flowering bulbs, tubers, tuberous roots, corms, crowns, rhizomes, chicory plants and roots
 06.02 Other live plants (including their roots), cuttings, mushroom spawn (mycelium spawn). 0602.10.00 -Rootless cuttings
 0602.20.00 -Trees, shrubs and bushes, grafted or not, of kinds bearing edible fruit or nuts
 0602.30.00 -Rhododendrons and azaleas, grafted or not
 0602.40.00 -Roses, grafted or not
 0602.90.00 -Other
 07.01 Potatoes, fresh or chilled. 0701.10.00 -Seed
 0701.90.00 -Other
 07.02 0702.00.00 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10.00 -Onions and shallots
 0703.90.00 -Leeks and other alliaceous vegetables
 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
Financial Act, 2024

0714.10.00 -Manioc (cassava)
 0714.20.00 -Sweet potatoes
 0714.30.00 -Yams (Dioscorea spp.)
 0714.40.00 -Taro (Colocasia spp.)
 071



 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05.
 -Of rape, colza or mustard seeds:
 2306.41.00 --Of low erucic acid rape or colza seeds
 2306.90.00 -Other
 23.09 Preparations of a kind used in animal feeding. 2309.90.00 -Other
 53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). 5301.10.00 -Flax, raw or retted
 -Flax, broken, scutched, hackled or otherwise processed, but not spun:
 5301.21.00 --Broken or scutched
 5301.29.00 --Other
 5301.30.00 -Flax tow and waste
 53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). 5303.10.00 -Jute and other textile bast fibres, raw or retted
Notes:-
1. Unprocessed tobacco sold by farmers. 2. Goods under the aforesaid customs headings 06.01 to 08.10 shall not be exempt from value added tax on supplies made by hotels, restaurants, bars, guest houses, cafeterias or similar other establishments. Group 2: Goods of Basic Necessity



 25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water. 2501.00.90 Salt
 27.16 2716.00.00 Electrical energy. Note:-
1. Drinking water supplied in bulk through taps and tankers. Group 3: Animals and Animal Products



 01.02 Live bovine animals.
 -Cattle:
 0102.21.00 --Pure-bred breeding animals
 0102.29.00 --Other
 -Buffalo:
 0102.31.00 --Pure-bred breeding animals
 0102.39.00 --Other
 0102.90.00 --Other
 01.03 Live swine. 0103.10.00 -Pure-bred breeding animals
 -Other:
 0103.91.00 --Weighing less than 50 kg
 0103.92.00 --Weighing 50 kg or more
 01.04 Live sheep and goats. 0104.10.00 -Sheep
 0104.20.00 -Goats
 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
 -Weighing not more than 185 g:
 0105.11.00 --Fowls of the species Gallus domesticus
 0105.12.00 --Turkeys
 0105.13.00 --Ducks
 0105.14.00 --Geese
 0105.15.00 --Guinea fowls
 -Other:
 0105.94.00 --Fowls of the species Gallus domesticus
 0105.99.00 --Other
 01.06 Other live animals.
 -Mammals:
 0106.14.00 --Rabbits
 0106.19.00 --Other
 -Birds:
 0106.33.00 --Ostriches; emus (Dromaius novaehollandiae)
 -Insects:
 0106.41.00 --Bees
 0106.50.00 -Other
 02.01 Meat of bovine animals, fresh or chilled. 0201.10.00 -Carcasses and half-carcasses
 0201.20.00 -Other cuts with bone in
 0201.30.00 -Boneless
 02.03 Meat of swine, fresh, chilled or frozen.
 -Fresh or chilled:
 0203.11.00 --Carcasses and half-carcasses
 0203.12.00 --Hams, shoulders and cuts thereof, with bone in
 0203.19.00 --Other
 02.04 Meat of sheep or goats, fresh, chilled or frozen.
Financial Act, 2024

0401.10.00 -Of a fat content, by weight, not exceeding 1%
 0401.20.00 -Of a fat content, by weight, exceeding 1% but not exceeding 6%
 0401.40.00 -Of a fat content, by weight, exceeding 6% but not exceeding 10%
 0401.50.00 -Of a fat content, by weight, exceeding 10%
 04.06 Cheese and curd. 0406.10.00 -Fresh (unripened or uncured) cheese, including whey cheese, and curd
 04.07 Birds' eggs, in shell, fresh, preserved or cooked.
 -Fertilised eggs for incubation:
 0407.11.00 --Of fowls of the species Gallus domesticus
 0407.19.00 --Other
 -Other fresh eggs:
 0407.21.00 --Of fowls of the species Gallus domesticus
 0407.29.00 --Other
 0407.90.00 -Other
 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
 -Other:
 0511.91.00 --Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
 --Other:
 0511.99.90 Bone powder

Note:- Goods under the aforesaid customs headings 01.02 to 04.07 shall not be exempt from value added tax on supplies made by hotels, restaurants, bars, guest houses, cafeterias or similar other establishments. Group 4: Agricultural Inputs

 31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. 31.02 Mineral or chemical fertilisers, nitrogenous.
 -Urea, whether or not in aqueous solution:
 3102.10.10 Diesel Exhaust Fluid
 Other:
 3102.10.91 Technical grade
 3102.10.99 Other
 -Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
 3102.21.00 --Ammonium sulphate
 3102.29.00 --Other
 3102.30.00 -Ammonium nitrate, whether or not in aqueous solution
 3102.40.00 -Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
 3102.50.00 -Sodium nitrate
 3102.60.00 -Double salts and mixtures of calcium nitrate and ammonium nitrate
 3102.80.00 -Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
 3102.90.00 -Other, including mixtures not specified in the foregoing subheadings
 31.03 Mineral or chemical fertilisers, phosphatic.
 -Superphosphates:
 3103.11.00 --Containing by weight 35% or more of diphosphorus pentaoxide (P2O5)
 3103.19.00 --Other
 3103.90.00 -Other

 31.04 Mineral or chemical fertilisers, potassic. 3104.20.00 -Potassium chloride
 3104.30.00 -Potassium sulphate
 3104.90.00 -Other
 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
Financial Act, 2024

Group 5: Medical Treatment and Similar Health Services

 Sub-heading Description

 28.04 Hydrogen, rare gases and other non-metals. 2804.40.10 Medical grade
 2804.40.90 Other
 30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 3001.20.00 -Extracts of glands or other organs or of their secretions
 3001.90.00 -Other

 Sub-heading Description

 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified.
 -Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
 3002.12.00 --Antisera and other blood fractions
 3002.13.00 --Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale
 3002.14.00 --Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale
 3002.15.00 --Immunological products, put up in measured doses or in forms or packings for retail sale
 -Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
 3002.41.00 --Vaccines for human medicine
 3002.42.00 --Vaccines for veterinary medicine
 3002.49.00 --Other
 -Cell cultures, whether or not modified:
 3002.51.00 --Cell therapy products
 3002.59.00 --Other
 3002.90.90 Other

 Sub-heading Description

 30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 3003.10.00 -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
 3003.20.00 -Containing other antibiotics
 -Other, containing hormones or other products of heading 29.37:
 3003.31.00 --Containing insulin
 3003.39.00 --Other
 -Other, containing alkaloids or derivatives thereof:
 3003.41.00 --Containing ephedrine or its salts
 3003.42.00 --Containing pseudoephedrine (INN) or its salts
 3003.43.00 --Containing norephedrine or its salts
 3003.49.00 --Other
 3003.60.00 -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
 -Other:
 3003.90.10 Homeopathic, purely Ayurvedic, Unani medicines
 3003.90.90 Other
 30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.
Financial Act, 2024

3004.10.00 -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
 3004.20.00 -Containing other antibiotics
 -Other, containing hormones or other products of heading 29.37:
 3004.31.00 --Containing insulin
 3004.32.00 --Containing corticosteroid hormones, their derivatives or structural analogues
 3004.39.00 --Other
 -Other, containing alkaloids or derivatives thereof:
 3004.41.00 --Containing ephedrine or its salts
 3004.42.00 --Containing pseudoephedrine (INN) or its salts
 3004.43.00 --Containing norephedrine or its salts
 3004.49.00 --Other
 3004.60.00 -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
 -Other:
 3004.90.10 Homeopathic, Ayurvedic (pure), Unani medicines
 3004.90.41 Battisa, Drakshasav, Triphala, Kabjahar and Kesari Jeevan Dashamularishta, Ashokarishta, Kalpasundari including:
 3004.90.90 Other
 30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
 -Adhesive dressings and other articles having an adhesive layer:
 3005.10.10 Adhesive gauze
 3005.10.20 Adhesive plaster
 3005.10.30 Adhesive tape
 3005.10.90 Other
 -Other:
 3005.90.10 Medicated cotton wool
 3005.90.30 Surgical tape

 3005.90.90 Other

 30.06 Pharmaceutical goods specified in Note 4 to this Chapter. 3006.60.00 -Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides
 38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, excluding those of heading 30.06; certified reference materials. 3822.11.00 -- For malaria
 3822.12.00 --For Zika and other diseases transmitted by mosquitoes of the genus Aedes
 3822.13.00 --For blood grouping
 3822.19.00 --Other
 38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
 --Other:
 3824.99.20 Solid or liquid dialysis bath concentrates used in the treatment of kidney patients
 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. 4014.10.00 -Sheath contraceptives
 66.02 Walking-sticks, seat-sticks, whips, riding-crops and the like. 6602.00.10 -White canes used by visually impaired persons

 87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
Financial Act, 2024

4014.10.00 -Sheath contraceptives
 66.02 Walking-sticks, seat-sticks, whips, riding-crops and the like. 6602.00.10 -White canes used by visually impaired persons

 87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. 8713.10.00 -Not mechanically propelled
 -Other:
 8713.90.10 Electric wheelchair
 8713.90.90 Other
 87.

 उप-शीर्षक (Sub-heading) विवरण (Description)

 २७.१० Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
 -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
 --Other:
 २७१०.१९.७० Jute batching oil and textile oil
 ४४.१५ Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
 ४४१५.१०.०० -Beehives and tea chests
 ४९.०७ Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a r ecognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.
 ४९०७.००.१० Banknotes
 ४९०७.००.२० Unused postage stamps of current or new issue in the country in which they have, or will have, a recognized face value
 ४९०७.००.३० Aerograms
 ४९०७.००.४० Passports
 ४९०७.००.५० Excise stamps
 ४९०७.००.६० Cheque forms, cheque books
 ४९०७.००.७० Stock, share or bond certificates
 ४९०७.००.९० Other
 ५३.०६ Flax yarn.
 ५३०६.१०.०० -Single
 ५३०६.२०.०० -Multiple (folded) or cabled
 ५३.०७ Yarn of jute or of other textile bast fibres of heading 53.03.
 ५३०७.१०.०० -Single
 ५३०७.२०.०० -Multiple (folded) or cabled
 ५३.१० Woven fabrics of jute or of other textile bast fibres of heading 53.03.
 ५३१०.१०.०० -Unbleached
 ५३१०.२०.०० -Other
 ७१.०२ Diamonds, whether or not worked, but not mounted or set.
 ७१०२.१०.०० -Unsorted
 -Industrial:
 ७१०२.२१.०० --Unworked or simply sawn, cleaved or bruted
 ७१०२.२९.०० --Other
 -Non-industrial
 ७१०२.३१.०० --Unworked or simply sawn, cleaved or bruted
 ७१०२.३९.०० --Other
 ७१.०३ Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set;
Financial Act, 2024

ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.
 ७१०३.१०.०० -Unworked or simply sawn or roughly shaped
 -Otherwise worked
 ७१०३.९१.०० --Rubies, sapphires and emeralds
 ७१०३.९९.०० --Other
 ७१.०५ Dust and powder of natural or synthetic precious or semi-precious stones.
 ७१०५.१०.०० -Of diamonds
 ७१०५.२०.०० -Other
 -Precious metals and metals clad with precious metal
 ७१.०६ Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
 ७१०६.१०.०० -Powder
 -Other:
 ७१०६.९१.०० --Unwrought
 ७१०६.९२.०० --Semi-manufactured
 ७१.०८ Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form.
 -Non-monetary:
 ७१०८.११.०० --Powder
 ७१०८.१२.०० --Other unwrought forms
 ७१०८.१३.०० --Other semi-manufactured forms
 ७१०८.२०.०० -Monetary
 ७१.०९ Base metals or silver, clad with gold, not further worked than semi-manufactured.
 ७१.१३ Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
 -Of precious metal whether or not plated or clad with precious metal:
 ७११३.११.०० --Of silver, whether or no t plated or clad with other precious metal
 --Of other precious metal, whether or not plated or clad with other precious metal
 ७११३.१९.१० Of gold
 ७११३.१९.९० Of other precious metal
 ७११३.२०.०० -Of base metal clad with precious metal
 ७१.१८ Coin.
 ७११८.९०.०० -Other
 ८४.०१ Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
 ८४०१.१०.०० -Nuclear reactors
 ८४०१.२०.०० -Machinery and apparatus for isotopic separation, and parts thereof
 ८४०१.३०.०० -Fuel elements (cartridges), non-irradiated
 ८४.०२ Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
 -Steam or other vapour generating boilers:
 ८४०२.११.०० --Water tube boilers with a steam production exceeding 45 tonnes per hour
 ८४०२.१२.०० --Water tube boilers with a steam production not exceeding 45 tonnes per hour
 ८४०२.१९.०० --Other vapour generating boilers, including hybrid boilers
 ८४०२.२०.०० -Super-heated water boilers
 ८४.०३ Central heating boilers other than those of heading 84.02.
 ८४०३.१०.०० -Boilers
 ८४.०४ Auxiliary plant for use with boi