Chapter 14: Vegetable plaiting materials; vegetable products, not elsewhere specified or includedNIL (Not taxable)
- Betel leaves 
- 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).
- 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.
-NIL-18% Tax bracket
- Indian katha