{
  "actions" : {
    "get-rendered-content" : {
      "method" : "GET",
      "href" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content/{contentTemplateId}"
    },
    "get-rendered-content-by-display-page" : {
      "method" : "GET",
      "href" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content-by-display-page/{displayPageKey}"
    },
    "get" : {
      "method" : "GET",
      "href" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970"
    }
  },
  "availableLanguages" : [ "en-US", "hi-IN" ],
  "contentFields" : [ {
    "contentFieldValue" : { },
    "dataType" : "string",
    "inputControl" : "select",
    "label" : "Locale",
    "name" : "locale",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : { },
    "dataType" : "string",
    "inputControl" : "select",
    "label" : "CMS Type",
    "name" : "sectionCmsType",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "102520000000165264"
    },
    "dataType" : "string",
    "inputControl" : "text",
    "label" : "CMS ID",
    "name" : "sectionCMSID",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "2026-04-21T00:00:00Z"
    },
    "dataType" : "date",
    "label" : "Date of Upload",
    "name" : "uploadDate",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "Fifth Schedule"
    },
    "dataType" : "string",
    "inputControl" : "text",
    "label" : "Section Number",
    "name" : "sectionNumber",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "-"
    },
    "dataType" : "string",
    "inputControl" : "text",
    "label" : "Section Title",
    "name" : "sectionShortDescription",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "Content",
      "value" : "content"
    },
    "dataType" : "string",
    "inputControl" : "radio",
    "label" : "Content Type",
    "name" : "selectType",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : { },
    "dataType" : "document",
    "label" : "Upload PDF",
    "name" : "reportFile",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "<?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n<!DOCTYPE html PUBLIC \"-//W3C//DTD XHTML 1.1//EN\" \"http://www.w3.org/TR/xhtml11/DTD/xhtml11.dtd\">\n<html xmlns=\"http://www.w3.org/1999/xhtml\">\n<head>\n<title>\n</title>\n<link rel=\"stylesheet\" type=\"text/css\" href=\"/_layouts/15/dit/styles/cmsStyles.css\" />\n</head>\n<body><div><div id=\"102520000000165264\"><div> <p style=\"text-align:center; font-size:12pt; margin-bottom:4pt; margin-top:0pt;font-family:Times New Roman;\">THE FIFTH SCHEDULE</p><p style=\"text-align:center; font-size:12pt; margin-bottom:4pt; margin-top:0pt;font-family:Times New Roman;\">[<i>See</i> section 152(<i>c</i>)(<i>ii</i>)]</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">In the First Schedule to the Customs Tariff Act.—</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>1</i>) in Chapter 2, for the entry in column (4) occurring against tariff items 0207 25 00 and 0207 27 00, the entry &quot;5%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>2</i>) in Chapter 3, for the entry in column (4) occurring against tariff item 0306 36 60, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>3</i>) in Chapter 5, for the entry in column (4) occurring against tariff item 0511 91 40, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>4</i>) in Chapter 8,—</p><table class=\"list\" style=\"font-size: 12pt; margin-left: 0.5mm; margin-right: 0mm; text-indent: 0mm; margin-top: 0pt; margin-bottom: 0em; text-align: justify; \"><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>i</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 0802 11 00, the entry &quot;Rs. 35 per kg.&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 0802 12 00, the entry &quot;Rs. 100 per kg.&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 0802 31 00, the entry &quot;100%&quot; shall be substituted;</td></tr></table><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>5</i>) in Chapter 12, for the entry in column (4) occurring against tariff items 1209 10 00, 1209 21 00, 1209 22 00, 1209 23 00, 1209 24 00, 1209 25 00, 1209 29 10, 1209 29 90 and 1209 30 00, the entry &quot;15%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>6</i>) in Chapter 15, for the entry in column (4) occurring against all the tariff items of heading 1505, the entry &quot;15%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>7</i>) in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 21, 2008 19 22, 2008^ 19 29, 2008 19 91 and 2008 19 92, the entry &quot;30%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>8</i>) in Chapter 21, for the entry in column (4) occurring against tariff items 2106 90 11, 2106 90 19, 2106 90 20, 2106 90 30, 2106 90 40, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 92 and 2106 90 99, the entry &quot;50%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>9</i>) in Chapter 23, for the entry in column (4) occurring against tariff item 2309 90 31, the entry &quot;5%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>10</i>) in Chapter 25,—</p><table class=\"list\" style=\"font-size: 12pt; margin-left: 0.5mm; margin-right: 0mm; text-indent: 0mm; margin-top: 0pt; margin-bottom: 0em; text-align: justify; \"><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>i</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2504, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2505, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2506, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iv</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2530 90 91, the entry &quot;Free&quot; shall be substituted;</td></tr></table><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>11</i>) in Chapter 27,—</p><table class=\"list\" style=\"font-size: 12pt; margin-left: 0.5mm; margin-right: 0mm; text-indent: 0mm; margin-top: 0pt; margin-bottom: 0em; text-align: justify; \"><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>i</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2701, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2702, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2703, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iv</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2709 00 10, the entry &quot;Re 1 per tonne&quot; shall be substituted;</td></tr></table><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>12</i>) in Chapter 28,—</p><table class=\"list\" style=\"font-size: 12pt; margin-left: 0.5mm; margin-right: 0mm; text-indent: 0mm; margin-top: 0pt; margin-bottom: 0em; text-align: justify; \"><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>i</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2804 50 20, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2804 61 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2804 69 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>iv</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2804 90 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>v</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2805 30 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>vi</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2809 20 10, the entry &quot;5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>vii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2811 22 00, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>viii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2816 40 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ix</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 2822, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>x</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2825 20 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xi</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of sub-heading 2825 30, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2825 60 10, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xiii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of sub-heading 2825 70, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xiv</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2825 80 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xv</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2825 90 20, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xvi</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2827 35 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xvii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2827 39 30, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xviii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2833 24 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xix</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2834 21 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xx</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2836 91 00, the entry &quot;Free&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>xxi</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2836 92 00, the entry &quot;Free&quot; shall be substituted;</td></tr></table><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>13</i>) in Chapter 29,—</p><table class=\"list\" style=\"font-size: 12pt; margin-left: 0.5mm; margin-right: 0mm; text-indent: 0mm; margin-top: 0pt; margin-bottom: 0em; text-align: justify; \"><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>i</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2910 20 00, the entry &quot;2.5%&quot;, shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 2918 15 30, the entry &quot;Free&quot; shall be substituted;</td></tr></table><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>14</i>) in Chapter 31, for the entry in column (4) occurring against tariff item 3102 30 00, the entry &quot;5%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>15</i>) in Chapter 38,—</p><table class=\"list\" style=\"font-size: 12pt; margin-left: 0.5mm; margin-right: 0mm; text-indent: 0mm; margin-top: 0pt; margin-bottom: 0em; text-align: justify; \"><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>i</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against all the tariff items of heading 3801, the entry &quot;2.5%&quot; shall be substituted;</td></tr><tr><td valign=\"top\" style=\"width:47px;white-space:nowrap;\" >\t(<i>ii</i>)\t </td><td valign=\"top\"> </td><td valign=\"top\" style=\"font-family:Times New Roman;font-size:12pt;\" class=\"list\"> for the entry in column (4) occurring against tariff item 3808 93 30, the entry &quot;5%&quot; shall be substituted;</td></tr></table><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>16</i>) in Chapter 39, for the entry in column (4) occurring against all the tariff items of heading 3904, the entry &quot;7.5%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>17</i>) in Chapter 48, for the entry in column (4) occurring against tariff item 4823 90 90, the entry &quot;10%&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>18</i>) in Chapter 49, for the entry in column (4) occurring against tariff item 4906 00 00, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>19</i>) in Chapter 52, for the entry in column (4) occurring against tariff item 5201 00 25, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>20</i>) in Chapter 72, for the entry in column (4) occurring against tariff item 7202 60 00, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>21</i>) in Chapter 74, for the entry in column (4) occurring against tariff item 7402 00 10, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>22</i>) in Chapter 78, for the entry in column (4) occurring against all the tariff items of heading 7802, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>23</i>) in Chapter 79, for the entry in column (4) occurring against all the tariff items of heading 7902, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>24</i>) in Chapter 81, for the entry in column (4) occurring against tariff item 8105 20 30, the entry &quot;Free&quot; shall be substituted;</p><p style=\"font-family:Times New Roman; text-align:justify; margin:3pt; font-size:12pt; margin-bottom:4pt; margin-top:0pt;\">(<i>25</i>) in Chapter 84, for the entry in column (4) occurring against tariff items 8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17 and 8419 89 19, the entry &quot;7.5%&quot; shall be substituted.</p></div><div id=\"footnote\" style=\"font-family:Times New Roman;font-size:12pt;\"></div></div></div></body>\n</html>"
    },
    "dataType" : "string",
    "label" : "Section Description",
    "name" : "documentContent",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : ""
    },
    "dataType" : "string",
    "label" : "Foot Note",
    "name" : "footnotes",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "SCHEDULE",
      "value" : "SCHEDULE"
    },
    "dataType" : "string",
    "inputControl" : "select",
    "label" : "Chapter Number",
    "name" : "chapterNumber",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "SCHEDULE",
      "value" : "SCHEDULE"
    },
    "dataType" : "string",
    "inputControl" : "select",
    "label" : "Chapter Title",
    "name" : "chapterTitle",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : "true"
    },
    "dataType" : "boolean",
    "inputControl" : "checkbox",
    "label" : "Not Append Chapter keyword?",
    "name" : "chapterBoolean",
    "nestedContentFields" : [ ],
    "repeatable" : false
  }, {
    "contentFieldValue" : {
      "data" : ""
    },
    "dataType" : "string",
    "inputControl" : "text",
    "label" : "Remarks",
    "name" : "sectionRemarks",
    "nestedContentFields" : [ ],
    "repeatable" : false
  } ],
  "contentStructureId" : 35412,
  "creator" : {
    "additionalName" : "",
    "contentType" : "UserAccount",
    "familyName" : "Taxmann",
    "givenName" : "Mukesh",
    "id" : 11812954,
    "name" : "Mukesh Taxmann"
  },
  "customFields" : [ ],
  "dateCreated" : "2026-04-22T11:27:34Z",
  "dateModified" : "2026-04-22T11:27:34Z",
  "datePublished" : "2026-04-22T11:27:00Z",
  "description" : "",
  "externalReferenceCode" : "deb76160-1cd8-750a-6424-b0753861dbf5",
  "friendlyUrlPath" : "fifth-schedule-61",
  "id" : 17328970,
  "key" : "17328968",
  "keywords" : [ ],
  "neverExpire" : true,
  "numberOfComments" : 0,
  "priority" : 166.0,
  "relatedContents" : [ ],
  "renderedContents" : [ {
    "contentTemplateId" : "2377298",
    "contentTemplateName" : "Sections Details Page Template",
    "markedAsDefault" : true,
    "renderedContentURL" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content/2377298"
  }, {
    "contentTemplateId" : "12474690",
    "contentTemplateName" : "Sections Automation Test Template",
    "markedAsDefault" : false,
    "renderedContentURL" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content/12474690"
  }, {
    "contentTemplateId" : "SECTIONS_PARALLEL_VIEW_TEMPLATE",
    "contentTemplateName" : "SECTIONS_PARALLEL_VIEW_TEMPLATE",
    "markedAsDefault" : false,
    "renderedContentURL" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content/SECTIONS_PARALLEL_VIEW_TEMPLATE"
  }, {
    "contentTemplateId" : "sections-display-page",
    "contentTemplateName" : "Sections Display Page",
    "markedAsDefault" : true,
    "renderedContentURL" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content-by-display-page/sections-display-page"
  }, {
    "contentTemplateId" : "sections-display-page-(copy)",
    "contentTemplateName" : "Sections Display Page (Copy)",
    "markedAsDefault" : false,
    "renderedContentURL" : "https://www.incometaxindia.gov.in/o/headless-delivery/v1.0/structured-contents/17328970/rendered-content-by-display-page/sections-display-page-(copy)"
  } ],
  "siteId" : 20117,
  "structuredContentFolderId" : 16978276,
  "subscribed" : false,
  "taxonomyCategoryBriefs" : [ {
    "taxonomyCategoryId" : 4209071,
    "taxonomyCategoryName" : "Finance Acts",
    "taxonomyCategoryReference" : {
      "externalReferenceCode" : "67ceded9-13f8-c736-0ef7-50a088ec850c",
      "siteKey" : "Guest"
    }
  }, {
    "taxonomyCategoryId" : 13590315,
    "taxonomyCategoryName" : "2026",
    "taxonomyCategoryReference" : {
      "externalReferenceCode" : "d18b2fe1-a17a-0ac0-faa6-746a4b53a387",
      "siteKey" : "Guest"
    }
  } ],
  "title" : "Fifth Schedule",
  "uuid" : "deb76160-1cd8-750a-6424-b0753861dbf5"
}