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, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked] — GST rate 5%

As per Notification 9/2025, 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, bidi wrapper leaves(tendu), indian katha [other than betel leaves, coconut shell unworked] classified under HSN 1404 [other than 1404 90 40, 1404 90 60] attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: other than betel leaves.