{
 "title": "India GST 2.0 HSN-level Rate Migration Dataset",
 "effectiveDate": "2025-09-22",
 "generated": "2026-08-03",
 "publisher": "WOWHOW (wowhow.cloud)",
 "method": "Per-code verification against the PIB 56th GST Council press release (Release ID 2163555, read in full incl. Annexures I-V), CBIC notifications 9/2025-CTR, 15-17/2025-CTR, 2/2025-Compensation Cess (Rate), cross-checked with ClearTax, Tally, EY, Dhruva Advisors and sector coverage. Codes marked UNVERIFIED could not be confirmed in two independent sources and retain their pre-reform rate pending verification.",
 "anchors": [
  {
   "doc": "CBIC goods rate schedule (supersedes 1/2017-CTR)",
   "number": "9/2025-Central Tax (Rate)",
   "date": "2025-09-17",
   "covers": "Revised GST rate schedules on goods effective 22-09-2025; mirrored by 9/2025-IGST(R) and 9/2025-UTGST(R)."
  },
  {
   "doc": "CBIC services rate revisions",
   "number": "15/2025-Central Tax (Rate)",
   "date": "2025-09-17",
   "covers": "Revises services rates (GTA, job work, hotels, beauty/wellness) effective 22-09-2025."
  },
  {
   "doc": "Individual life & health insurance exemption",
   "number": "16/2025-Central Tax (Rate)",
   "date": "2025-09-17",
   "covers": "Fully exempts individual life and health insurance policies and their reinsurance."
  },
  {
   "doc": "E-commerce local delivery RCM clarification",
   "number": "17/2025-Central Tax (Rate)",
   "date": "2025-09-17",
   "covers": "Local delivery services via e-commerce operators."
  },
  {
   "doc": "Compensation cess reduction",
   "number": "2/2025-Compensation Cess (Rate)",
   "date": "2025-09-17",
   "covers": "Cess to Nil on small cars, ≤350cc motorcycles etc.; tobacco-class goods continue old cess until cess-loan discharge."
  },
  {
   "doc": "PIB press release, 56th GST Council",
   "number": "PIB Release ID 2163555",
   "date": "2025-09-03",
   "covers": "Full HSN-wise Annexures I-V; announces 5%/18% two-slab + 40% de-merit structure; effective 22-09-2025 except tobacco items (date TBD)."
  }
 ],
 "codes": [
  {
   "code": "0101",
   "desc": "Live horses, asses, mules and hinnies",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0201",
   "desc": "Meat of bovine animals, fresh or chilled",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0401",
   "desc": "Milk and cream, not concentrated",
   "oldRate": 0,
   "newRate": 0,
   "note": "Fresh milk stays Nil; UHT milk sub-line moved 5%→Nil.",
   "source": "PIB Annexure-II",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0402",
   "desc": "Milk and cream, concentrated or sweetened",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0701",
   "desc": "Potatoes, fresh or chilled",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0702",
   "desc": "Tomatoes, fresh or chilled",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0713",
   "desc": "Dried leguminous vegetables (pulses)",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0801",
   "desc": "Coconuts, Brazil nuts and cashew nuts",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0901",
   "desc": "Coffee (not roasted)",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0902",
   "desc": "Tea",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1001",
   "desc": "Wheat and meslin",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1005",
   "desc": "Maize (corn)",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1006",
   "desc": "Rice",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1101",
   "desc": "Wheat or meslin flour",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1501",
   "desc": "Pig fat and poultry fat",
   "oldRate": 12,
   "newRate": 5,
   "note": "Animal/microbial fats — food-sector rationalisation cut.",
   "source": "TaxGuru 56th GST Council food-sector recommendations",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "1507",
   "desc": "Soya-bean oil",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1508",
   "desc": "Ground-nut oil",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1511",
   "desc": "Palm oil",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1701",
   "desc": "Cane or beet sugar",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1704",
   "desc": "Sugar confectionery",
   "oldRate": 18,
   "newRate": 5,
   "note": "Sugar confectionery 18%→5% (traditional mishri/batasha/chikkis separate).",
   "source": "PIB Annexure-II Food Sector",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "1806",
   "desc": "Chocolate and cocoa preparations",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1901",
   "desc": "Malt extract, food preparations of flour",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "1905",
   "desc": "Bread, pastry, cakes, biscuits",
   "oldRate": 18,
   "newRate": 5,
   "note": "Biscuits, pastries, cakes moved 18%→5%. Pizza bread and khakhra/chapathi/roti separately 5%→Nil.",
   "source": "PIB Annexure-II Food Sector",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "2001",
   "desc": "Vegetables, fruit, nuts prepared by vinegar",
   "oldRate": 12,
   "newRate": 5,
   "note": "Vegetables/fruit preserved by vinegar — explicitly named in food-sector cuts.",
   "source": "TaxGuru 56th Council food-sector recommendations",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "2009",
   "desc": "Fruit juices and vegetable juices",
   "oldRate": 12,
   "newRate": 5,
   "note": "Fruit/vegetable juices explicitly named (incl. packaged tender coconut water).",
   "source": "TaxGuru 56th Council food-sector recommendations",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "2101",
   "desc": "Extracts of coffee, tea or mate",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "2106",
   "desc": "Food preparations not elsewhere specified",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "2201",
   "desc": "Waters including mineral and aerated",
   "oldRate": 18,
   "newRate": 5,
   "note": "Plain/mineral packaged water (no added sugar/flavour) 18%→5%; 20-litre drinking water separately 12%→5%.",
   "source": "PIB Annexure-II Food Sector",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "2202",
   "desc": "Aerated water with sugar or sweetened",
   "oldRate": 28,
   "newRate": 40,
   "note": "Sweetened/flavoured/carbonated beverages consolidated from 28%+cess to flat 40%, cess subsumed; even plain non-alcoholic beverages (previously 18%) moved into the 40% NSAB bucket.",
   "source": "Dhruva Advisors 56th GST Council PDF p.8 + Terra Insight NSAB analysis",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "2501",
   "desc": "Salt",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "2701",
   "desc": "Coal",
   "oldRate": 5,
   "newRate": 18,
   "note": "Coal moved UP 5%→18% (PIB Annexure-II COAL sector table) — compensation cess on coal abolished, subsumed in the higher rate.",
   "source": "PIB Release 2163555 Annexure-II",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "2709",
   "desc": "Petroleum oils, crude",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "2710",
   "desc": "Petroleum oils (not crude)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "2711",
   "desc": "Petroleum gases",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3003",
   "desc": "Medicaments (not put up in dosages)",
   "oldRate": 12,
   "newRate": 5,
   "note": "Bulk/unmixed medicaments — pharma bucket to 5%.",
   "source": "EY India pharma GST alert Sep 2025 + Busy.in/RegisterKaro/Tally",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "3004",
   "desc": "Medicaments (put up in dosages)",
   "oldRate": 12,
   "newRate": 5,
   "note": "Retail medicaments to 5%; 3 critical medicines 5%→nil and 33 life-saving drugs 12%→nil.",
   "source": "EY India pharma alert; Busy.in medicines 2026",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "3005",
   "desc": "Wadding, gauze, bandages",
   "oldRate": 12,
   "newRate": 5,
   "note": "Wadding/gauze/bandages — pharma-goods cut.",
   "source": "GimBooks/Busy.in medicine HSN guides",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "3006",
   "desc": "Pharmaceutical goods",
   "oldRate": 12,
   "newRate": 5,
   "note": "Pharmaceutical goods (catgut, reagents, first-aid kits) — pharma cut.",
   "source": "GimBooks/Busy.in medicine HSN guides",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "3208",
   "desc": "Paints and varnishes",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3209",
   "desc": "Paints and varnishes (water based)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3213",
   "desc": "Artists colours",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3214",
   "desc": "Glaziers putty, cements",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3215",
   "desc": "Printing ink, writing ink",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3301",
   "desc": "Essential oils",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3303",
   "desc": "Perfumes and toilet waters",
   "oldRate": 28,
   "newRate": 18,
   "note": "Perfumes & toilet waters to 18% standard — not on the 40% sin/luxury list.",
   "source": "ClearTax/EximPe HSN 3303 + Dhruva Advisors PDF",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "3304",
   "desc": "Beauty or make-up preparations",
   "oldRate": 28,
   "newRate": 18,
   "note": "Make-up preparations 28%→18%. Named exception: talcum powder (already 18%) cut to 5% merit list.",
   "source": "Dhruva Advisors PDF p.8 + Busy.in/GimBooks",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "3305",
   "desc": "Hair preparations",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3306",
   "desc": "Oral or dental hygiene preparations",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3307",
   "desc": "Shaving preparations, deodorants",
   "oldRate": 28,
   "newRate": 18,
   "note": "Residual heading to 18%. Named exception: shaving cream/lotion & after-shave (already 18%) cut to 5%.",
   "source": "Dhruva Advisors PDF p.8",
   "confidence": "medium-high",
   "status": "changed"
  },
  {
   "code": "3401",
   "desc": "Soap, organic surface-active products",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3402",
   "desc": "Washing preparations, cleaning preparations",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3808",
   "desc": "Insecticides, herbicides",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3901",
   "desc": "Polymers of ethylene",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3917",
   "desc": "Tubes, pipes of plastics",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3920",
   "desc": "Plates, sheets, film of plastics",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3923",
   "desc": "Plastic articles for packing",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3924",
   "desc": "Plastic tableware, kitchenware",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "3926",
   "desc": "Other articles of plastics",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4011",
   "desc": "New pneumatic tyres, of rubber",
   "oldRate": 28,
   "newRate": 18,
   "note": "New pneumatic tyres 28%→18%; excludes bicycle/rickshaw/aircraft/tractor-rear tyres (separate schedules; bicycle tyres 5%).",
   "source": "Dhruva Advisors PDF p.7 (Parts for vehicles)",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "4012",
   "desc": "Retreaded or used pneumatic tyres",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4015",
   "desc": "Gloves, mittens of rubber",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4202",
   "desc": "Trunks, suitcases, handbags",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4203",
   "desc": "Articles of leather",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4407",
   "desc": "Wood sawn or chipped",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4415",
   "desc": "Packing cases, boxes of wood",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4418",
   "desc": "Builders joinery of wood",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4802",
   "desc": "Uncoated paper for writing or printing",
   "oldRate": 12,
   "newRate": 18,
   "note": "Uncoated writing/printing paper moved UP to 18% (notebook-use paper separately to nil/lower).",
   "source": "TaxGuru GST 2.0 paper/packaging/printing + IndiaFilings",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "4810",
   "desc": "Paper coated with kaolin",
   "oldRate": 12,
   "newRate": 18,
   "note": "Kaolin-coated paper UP to 18% alongside 4802.",
   "source": "TaxGuru paper article + IndiaFilings",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "4819",
   "desc": "Cartons, boxes of paper",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4820",
   "desc": "Registers, note books, diaries",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4901",
   "desc": "Printed books, newspapers",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "4911",
   "desc": "Other printed matter",
   "oldRate": 12,
   "newRate": 18,
   "note": "Other printed matter (calendars, ad material) grouped at 18%.",
   "source": "GST 2.0 paper-chapter commentary",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "5007",
   "desc": "Woven fabrics of silk",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "5208",
   "desc": "Woven fabrics of cotton",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "5209",
   "desc": "Woven fabrics of cotton (85%+, >200g/m2)",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "5407",
   "desc": "Woven fabrics of synthetic filament yarn",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "5516",
   "desc": "Woven fabrics of artificial staple fibres",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "5608",
   "desc": "Knotted netting of twine",
   "oldRate": 12,
   "newRate": null,
   "note": "No explicit old/new rate found in checked sources.",
   "source": "none found",
   "confidence": "UNVERIFIED",
   "status": "unverified"
  },
  {
   "code": "5701",
   "desc": "Carpets and floor coverings, knotted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Inferred from 'handicrafts 12%→5%' bucket only; no source names HSN 5701 explicitly.",
   "source": "TaxGuru 56th Council summary (handicrafts bucket)",
   "confidence": "UNVERIFIED",
   "status": "unverified"
  },
  {
   "code": "5801",
   "desc": "Woven pile fabrics",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6001",
   "desc": "Pile fabrics, knitted",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6101",
   "desc": "Men's overcoats, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Apparel SPLIT: 5% up to ₹2,500/piece, 18% above (old threshold was ₹1,000).",
   "source": "ClearTax GST on Clothes + TaxGarden textiles 2026",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6103",
   "desc": "Men's suits, jackets, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split as 6101.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6104",
   "desc": "Women's suits, dresses, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6105",
   "desc": "Men's shirts, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6106",
   "desc": "Women's blouses, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6109",
   "desc": "T-shirts, singlets, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "T-shirts — ₹2,500 split, directly named in garment explainers.",
   "source": "ClearTax + Unicommerce GST 2.0",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6110",
   "desc": "Jerseys, pullovers, cardigans, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6115",
   "desc": "Stockings, socks, hosiery, knitted",
   "oldRate": 12,
   "newRate": 5,
   "note": "Hosiery — same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6201",
   "desc": "Men's overcoats, woven",
   "oldRate": 12,
   "newRate": 5,
   "note": "Woven overcoats — same ₹2,500 split (Ch.62 = Ch.61 rule).",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6203",
   "desc": "Men's suits, jackets, trousers, woven",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6204",
   "desc": "Women's suits, dresses, skirts, woven",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6205",
   "desc": "Men's shirts, woven",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6206",
   "desc": "Women's blouses, shirts, woven",
   "oldRate": 12,
   "newRate": 5,
   "note": "Same ₹2,500 split.",
   "source": "ClearTax + TaxGarden",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "6301",
   "desc": "Blankets and travelling rugs",
   "oldRate": 12,
   "newRate": 5,
   "note": "Blankets — old ₹1,000 threshold REMOVED, flat 5% no value limit.",
   "source": "ClearTax/DisyTax Ch.63 made-ups pages",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "6302",
   "desc": "Bed linen, table linen, kitchen linen",
   "oldRate": 12,
   "newRate": 5,
   "note": "Bed/table/kitchen linen — flat 5%, threshold removed.",
   "source": "ClearTax/DisyTax Ch.63 pages",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "6402",
   "desc": "Footwear with outer soles of rubber/plastic",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6403",
   "desc": "Footwear with outer soles of leather",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6404",
   "desc": "Footwear with outer soles of textile",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6405",
   "desc": "Other footwear",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6802",
   "desc": "Worked monumental stone",
   "oldRate": 28,
   "newRate": 18,
   "note": "Worked/polished monumental stone to 18%. Raw marble/granite blocks are Chapter 25 (2515/2516, 12%→5%) — different code.",
   "source": "GetSwipe HSN 6802 + Chapter-68 reform coverage",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "6810",
   "desc": "Articles of cement, concrete",
   "oldRate": 18,
   "newRate": 18,
   "note": "BASELINE CORRECTION: most 6810 items were already 12%/18% since Nov-2017, not 28%. New rate 18% confirmed via Notification No. 9/2025-Integrated Tax (Rate). Little/no net change for most items.",
   "source": "Credlix HSN 6810 archive + ClearTax (cites Notif 9/2025-IGST Rate)",
   "confidence": "medium",
   "status": "baseline-corrected",
   "datasetCorrection": "dataset previously recorded 28%"
  },
  {
   "code": "6901",
   "desc": "Ceramic bricks, blocks, tiles",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6910",
   "desc": "Ceramic sinks, basins, baths",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "6911",
   "desc": "Tableware and kitchenware of porcelain",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7005",
   "desc": "Float glass and surface ground glass",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7007",
   "desc": "Safety glass (toughened or laminated)",
   "oldRate": 28,
   "newRate": 18,
   "note": "New rate 18% dated 22-Sep-2025. Old 28% inferred from auto-glass/construction parity (Dhruva pattern), not independently sourced.",
   "source": "RegisterKaro HSN 7007; old rate inferred",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "7013",
   "desc": "Glassware for table, kitchen, office",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7113",
   "desc": "Articles of jewellery of precious metal",
   "oldRate": 3,
   "newRate": 3,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7114",
   "desc": "Articles of goldsmiths' wares",
   "oldRate": 3,
   "newRate": 3,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7117",
   "desc": "Imitation jewellery",
   "oldRate": 3,
   "newRate": 3,
   "note": "BASELINE CORRECTION: imitation jewellery has been flat 3% since 2017, not 12%; remains 3%. (Uncorroborated trade-press claim of resin sub-category at 1.5%.)",
   "source": "ClearTax + EximPe + GimBooks HSN 7117 pages",
   "confidence": "UNVERIFIED",
   "status": "unverified",
   "datasetCorrection": "dataset previously recorded 12%"
  },
  {
   "code": "7202",
   "desc": "Ferro-alloys",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7208",
   "desc": "Flat-rolled products of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7210",
   "desc": "Flat-rolled products of iron, clad or coated",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7213",
   "desc": "Bars and rods of iron or steel, hot-rolled",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7214",
   "desc": "Bars and rods of iron or steel, forged",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7216",
   "desc": "Angles, shapes and sections of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7217",
   "desc": "Wire of iron or non-alloy steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7304",
   "desc": "Tubes, pipes of iron or steel, seamless",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7306",
   "desc": "Other tubes, pipes of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7308",
   "desc": "Structures of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7310",
   "desc": "Tanks, casks, drums of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7318",
   "desc": "Screws, bolts, nuts, washers of iron/steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7321",
   "desc": "Stoves, ranges, cookers of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7323",
   "desc": "Table, kitchen, household articles of iron/steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7325",
   "desc": "Cast articles of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7326",
   "desc": "Other articles of iron or steel",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7403",
   "desc": "Refined copper and copper alloys",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7407",
   "desc": "Copper bars, rods and profiles",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7411",
   "desc": "Copper tubes and pipes",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7604",
   "desc": "Aluminium bars, rods and profiles",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7606",
   "desc": "Aluminium plates, sheets and strip",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7610",
   "desc": "Aluminium structures",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7615",
   "desc": "Aluminium household articles",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "7616",
   "desc": "Other articles of aluminium",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8201",
   "desc": "Hand tools - spades, shovels",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8203",
   "desc": "Files, rasps, pliers, pincers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8205",
   "desc": "Hand tools not elsewhere specified",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8207",
   "desc": "Interchangeable tools for hand/machine tools",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8210",
   "desc": "Hand-operated mechanical appliances",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8214",
   "desc": "Cutlery, knives, scissors",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8215",
   "desc": "Spoons, forks, ladles, skimmers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8301",
   "desc": "Padlocks and locks",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8302",
   "desc": "Base metal mountings, fittings",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8305",
   "desc": "Fittings for loose-leaf binders",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8308",
   "desc": "Clasps, buckles, hooks",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8401",
   "desc": "Nuclear reactors",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8402",
   "desc": "Steam or vapour generating boilers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8403",
   "desc": "Central heating boilers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8407",
   "desc": "Spark-ignition engines",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8408",
   "desc": "Compression-ignition engines (diesel)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8413",
   "desc": "Pumps for liquids",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8414",
   "desc": "Air or vacuum pumps, compressors, fans",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8415",
   "desc": "Air conditioning machines",
   "oldRate": 28,
   "newRate": 18,
   "note": "All AC types/capacities uniformly 18%, no carve-outs.",
   "source": "Dhruva Advisors PDF p.16 Consumer Electronics",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8418",
   "desc": "Refrigerators, freezers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8419",
   "desc": "Machinery for treatment of materials by heat",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8421",
   "desc": "Centrifuges, filtering machinery",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8422",
   "desc": "Dish washing machines, packing machinery",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8423",
   "desc": "Weighing machinery",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8424",
   "desc": "Mechanical spraying appliances",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8428",
   "desc": "Lifting, handling, loading machinery",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8429",
   "desc": "Self-propelled bulldozers, excavators",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8431",
   "desc": "Parts for machinery of headings 84.25-84.30",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8432",
   "desc": "Agricultural, horticultural machinery",
   "oldRate": 12,
   "newRate": 5,
   "note": "Agricultural soil-prep machinery — agri bucket.",
   "source": "TaxGuru 56th Council summary + Busy.in agri guide",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8433",
   "desc": "Harvesting or threshing machinery",
   "oldRate": 12,
   "newRate": 5,
   "note": "Harvesting/threshing — 'threshers, mowers' named in bucket.",
   "source": "TaxGuru 56th Council summary",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "8436",
   "desc": "Other agricultural machinery",
   "oldRate": 12,
   "newRate": 5,
   "note": "Inferred from Ch.8432-8437 agri bucket; no per-code citation.",
   "source": "agri-machinery bucket coverage",
   "confidence": "UNVERIFIED",
   "status": "unverified"
  },
  {
   "code": "8437",
   "desc": "Seed, grain cleaning machines",
   "oldRate": 12,
   "newRate": 5,
   "note": "Inferred from agri bucket; no per-code citation.",
   "source": "agri-machinery bucket coverage",
   "confidence": "UNVERIFIED",
   "status": "unverified"
  },
  {
   "code": "8438",
   "desc": "Food industry machinery",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8443",
   "desc": "Printing machinery, printers, copiers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8450",
   "desc": "Household or laundry washing machines",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8451",
   "desc": "Machinery for washing, bleaching, dyeing",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8452",
   "desc": "Sewing machines",
   "oldRate": 12,
   "newRate": 5,
   "note": "Old 12% confirmed; new 5% pattern-inferred, not directly sourced.",
   "source": "ClearTax historic HSN 8452 (old); new inferred",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "8467",
   "desc": "Pneumatic or hydraulic hand tools",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8471",
   "desc": "Automatic data-processing machines (computers)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8472",
   "desc": "Office machines (duplicating, addressing)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8473",
   "desc": "Parts for office machines and computers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8474",
   "desc": "Machinery for sorting, mixing minerals",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8479",
   "desc": "Machines with individual functions",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8480",
   "desc": "Moulding boxes, moulds",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8481",
   "desc": "Taps, cocks, valves",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8482",
   "desc": "Ball or roller bearings",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8483",
   "desc": "Transmission shafts, gears, clutches",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8484",
   "desc": "Gaskets, mechanical seals",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8501",
   "desc": "Electric motors and generators",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8502",
   "desc": "Electric generating sets",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8504",
   "desc": "Electrical transformers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8506",
   "desc": "Primary cells and batteries",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8507",
   "desc": "Electric accumulators (batteries)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8511",
   "desc": "Electrical ignition equipment",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8516",
   "desc": "Electric water heaters, hair dryers, irons",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8517",
   "desc": "Telephone sets, smartphones",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8518",
   "desc": "Microphones, loudspeakers, headphones",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8519",
   "desc": "Sound recording apparatus",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8521",
   "desc": "Video recording or reproducing apparatus",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8523",
   "desc": "Discs, tapes, solid-state storage",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8525",
   "desc": "Transmission apparatus, cameras",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8527",
   "desc": "Radio broadcast receivers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8528",
   "desc": "Monitors, projectors, televisions",
   "oldRate": 28,
   "newRate": 18,
   "note": "Unified at 18% for ALL screen sizes + monitors/projectors/set-top boxes. Pre-reform only >32-inch TVs were 28% (≤32in already 18% since 2018).",
   "source": "Dhruva Advisors PDF p.16 + CAclubindia/Tally",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8529",
   "desc": "Parts for radio, TV equipment",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8531",
   "desc": "Electric sound or visual signalling apparatus",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8532",
   "desc": "Electrical capacitors",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8533",
   "desc": "Electrical resistors",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8534",
   "desc": "Printed circuits",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8536",
   "desc": "Switches, connectors, plugs, sockets",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8537",
   "desc": "Switchboards and control panels",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8538",
   "desc": "Parts for switches and panels",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8539",
   "desc": "Electric filament or discharge lamps",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8541",
   "desc": "Semiconductor devices, LEDs",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8542",
   "desc": "Electronic integrated circuits",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8544",
   "desc": "Insulated wire, cable, optical fibre cables",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8601",
   "desc": "Rail locomotives powered externally",
   "oldRate": 12,
   "newRate": null,
   "note": "No source found either direction — low-volume industrial code.",
   "source": "none found",
   "confidence": "UNVERIFIED",
   "status": "unverified"
  },
  {
   "code": "8701",
   "desc": "Tractors",
   "oldRate": 12,
   "newRate": 5,
   "note": "Tractors — headline farmer-relief item, explicitly listed.",
   "source": "TaxGuru 56th Council summary",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8702",
   "desc": "Motor vehicles for transport of 10+ persons",
   "oldRate": 28,
   "newRate": 18,
   "note": "Buses/10+ passenger vehicles: was 28%+0-15% cess → flat 18%, cess abolished. Ambulances same cut.",
   "source": "Dhruva Advisors PDF p.6 Automobile table",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8703",
   "desc": "Motor cars and vehicles for transport",
   "oldRate": 28,
   "newRate": 18,
   "note": "SPLIT: 18% for petrol/LPG/CNG ≤1200cc & ≤4000mm, diesel ≤1500cc & ≤4000mm, all three-wheelers, qualifying small hybrids (was 28%+1-3% cess). 40% for larger: petrol >1200cc OR >4000mm; diesel >1500cc OR >4000mm; SUV/MUV >1500cc & >4000mm & ≥170mm clearance (was 28%+17-22% cess). Compensation cess fully folded into the 40% headline.",
   "source": "Dhruva Advisors PDF p.6, HSN 8703 rows",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8704",
   "desc": "Motor vehicles for transport of goods",
   "oldRate": 28,
   "newRate": 18,
   "note": "Goods-transport vehicles 28%→18%, refrigerated vehicles carved out.",
   "source": "Dhruva Advisors PDF p.6",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8708",
   "desc": "Parts and accessories of motor vehicles",
   "oldRate": 28,
   "newRate": 18,
   "note": "Vehicle parts (8701-8705) 28%→18%. Named tractor-specific parts instead moved 18%→5%.",
   "source": "Dhruva Advisors PDF p.7",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8711",
   "desc": "Motorcycles and cycles with auxiliary motor",
   "oldRate": 28,
   "newRate": 18,
   "note": "SPLIT: motorcycles/mopeds ≤350cc 28%→18%. >350cc: 28%+3% cess → 40% flat, cess folded in.",
   "source": "Dhruva Advisors PDF p.6-7",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8712",
   "desc": "Bicycles and other cycles",
   "oldRate": 12,
   "newRate": 5,
   "note": "Bicycles explicitly named in daily-essentials 5% bucket.",
   "source": "TaxGuru summary + ClearTax historic HSN 8712",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "8714",
   "desc": "Parts and accessories of cycles",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8802",
   "desc": "Aeroplanes and aircraft",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "8903",
   "desc": "Yachts and vessels for pleasure",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9001",
   "desc": "Optical fibres, lenses",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9003",
   "desc": "Frames and mountings for spectacles",
   "oldRate": 12,
   "newRate": 18,
   "note": "Spectacle FRAMES to 18% (fashion); conflicting source claims already-18% pre-reform. Corrective spectacles separately 5%.",
   "source": "Optosoft.in (12→18) vs DisyTax (18→18)",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "9004",
   "desc": "Spectacles, goggles",
   "oldRate": 12,
   "newRate": 5,
   "note": "CORRECTIVE spectacles only → 5%; non-corrective sunglasses 18% (use-based split).",
   "source": "Optosoft.in + ClearTax HSN 9004",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "9010",
   "desc": "Photographic enlargers, apparatus",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9018",
   "desc": "Medical, surgical instruments",
   "oldRate": 12,
   "newRate": 5,
   "note": "Medical/surgical instruments — healthcare-affordability cut.",
   "source": "DisyTax Ch.90 + Mondaq (old=12 confirmed)",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "9019",
   "desc": "Mechano-therapy appliances, massage",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9021",
   "desc": "Orthopaedic appliances, artificial parts",
   "oldRate": 12,
   "newRate": 5,
   "note": "Orthopaedic/prosthetics mostly 5%; pacemakers + some artificial limbs nil.",
   "source": "DisyTax Ch.90 guide",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "9025",
   "desc": "Thermometers, barometers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9027",
   "desc": "Instruments for physical/chemical analysis",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9028",
   "desc": "Gas, liquid, electricity meters",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9030",
   "desc": "Oscilloscopes, spectrum analysers",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9031",
   "desc": "Measuring or checking instruments",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9032",
   "desc": "Automatic regulating instruments",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9101",
   "desc": "Wrist-watches, pocket-watches",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9105",
   "desc": "Other clocks",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9201",
   "desc": "Pianos",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9209",
   "desc": "Parts and accessories for musical instruments",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9301",
   "desc": "Military weapons",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9401",
   "desc": "Seats and parts thereof",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9403",
   "desc": "Other furniture",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9404",
   "desc": "Mattress supports, mattresses",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9405",
   "desc": "Lamps and lighting fittings",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9503",
   "desc": "Tricycles, dolls, puzzles, toys",
   "oldRate": 12,
   "newRate": 5,
   "note": "Non-electronic toys → 5%; electronic/battery toys stay 18%.",
   "source": "Busy.in toys 2026 guide",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "9504",
   "desc": "Video game consoles, articles for funfair",
   "oldRate": 28,
   "newRate": 18,
   "note": "Video game consoles (950450 line) 28%→18%. Broader heading historically mixed 12/18 for other items (cards, billiards) — console line specifically was 28%.",
   "source": "The Week 6-Sep-2025 gaming coverage + GetSwipe/Vakilsearch",
   "confidence": "medium",
   "status": "changed"
  },
  {
   "code": "9506",
   "desc": "Articles for sports and outdoor games",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9507",
   "desc": "Fishing rods, fish-hooks",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9508",
   "desc": "Roundabouts, swings, shooting galleries",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9601",
   "desc": "Worked ivory, bone, shell",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9603",
   "desc": "Brooms, brushes, mops",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9608",
   "desc": "Ball point pens, felt-tip pens",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9609",
   "desc": "Pencils, crayons, pastels",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9613",
   "desc": "Cigarette lighters",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9614",
   "desc": "Smoking pipes",
   "oldRate": 18,
   "newRate": 18,
   "note": "UNVERIFIED: likely already 18% since Nov-2017 rationalization (28% claims trace to July-2017 day-one schedule). Possible tobacco-paraphernalia 40% reclassification not ruled out. Check CBIC Notif 09/2025-CTR schedule text before treating as settled.",
   "source": "Busy.in 2026 guide (18→18) vs Hubco.in (stale 28)",
   "confidence": "UNVERIFIED",
   "status": "unverified",
   "datasetCorrection": "dataset previously recorded 28%"
  },
  {
   "code": "9615",
   "desc": "Combs, hairpins, hair-slides",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9616",
   "desc": "Scent sprays",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9701",
   "desc": "Paintings, drawings and pastels",
   "oldRate": 12,
   "newRate": 5,
   "note": "Original paintings/drawings/pastels → 5%; antiques >100yr (HSN 9706) nil.",
   "source": "Bajaj Finserv Markets art GST guide",
   "confidence": "high",
   "status": "changed"
  },
  {
   "code": "9801",
   "desc": "Laboratory chemicals",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9802",
   "desc": "Project imports",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9804",
   "desc": "All items in passenger baggage",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9954",
   "desc": "Construction services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9961",
   "desc": "Financial and related services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9962",
   "desc": "Insurance and pension services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9963",
   "desc": "Real estate services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9964",
   "desc": "Rental and leasing services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9965",
   "desc": "IT and telecommunications services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9966",
   "desc": "Support services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9967",
   "desc": "Maintenance and repair services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9968",
   "desc": "Manufacturing services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9969",
   "desc": "Publishing, printing services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9971",
   "desc": "Scientific and professional services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9972",
   "desc": "Telecommunications services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9973",
   "desc": "Leasing without operator",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9981",
   "desc": "Government services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9982",
   "desc": "Education services",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9983",
   "desc": "Health care services",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9984",
   "desc": "Recreation, cultural, sporting services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9985",
   "desc": "Transportation services",
   "oldRate": 5,
   "newRate": 5,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9986",
   "desc": "Support services for transportation",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9987",
   "desc": "Travel arrangement services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9988",
   "desc": "Postal and courier services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9989",
   "desc": "Electricity distribution services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9991",
   "desc": "Public administration services",
   "oldRate": 0,
   "newRate": 0,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9992",
   "desc": "Education services (private)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9993",
   "desc": "Human health services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9994",
   "desc": "Sewage and waste collection",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9995",
   "desc": "Services of membership organizations",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9996",
   "desc": "Recreational, cultural services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "9997",
   "desc": "Other services",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  },
  {
   "code": "0000",
   "desc": "Custom / Other (set rate manually)",
   "oldRate": 18,
   "newRate": 18,
   "note": "No change under GST 2.0 — absent from all PIB Annexure I/II change tables.",
   "source": "PIB Release 2163555 (absence verified)",
   "confidence": "high",
   "status": "unchanged"
  }
 ],
 "services": [
  {
   "sac": "9964",
   "old": 5,
   "new": 5,
   "note": "Passenger transport 5%-with-restricted-ITC unchanged; optional forward-charge 12%→18%; non-economy air travel 12%→18%.",
   "confidence": "high"
  },
  {
   "sac": "9965",
   "old": 5,
   "new": 5,
   "note": "GTA 5%-no-ITC unchanged; optional 12%→18%; multimodal 12%→5%/18%.",
   "confidence": "high"
  },
  {
   "sac": "9971",
   "old": 18,
   "new": 0,
   "note": "Individual life & health insurance (incl. family floater, senior citizen) + reinsurance fully EXEMPT (Notif 16/2025-CTR). Group/employer policies still 18%.",
   "confidence": "high"
  },
  {
   "sac": "9984",
   "old": 18,
   "new": 18,
   "note": "IT/telecom stable at 18% (absent from all change annexures).",
   "confidence": "high"
  },
  {
   "sac": "9986",
   "old": 12,
   "new": 18,
   "note": "Oil & gas exploration support services 12%→18% (INCREASE). No general agri-support cut found in the primary source.",
   "confidence": "high"
  },
  {
   "sac": "9988",
   "old": 12,
   "new": 5,
   "note": "Named job-work categories (umbrella, printing Ch.48/49, bricks, pharma Ch.30, leather Ch.41) 12%→5%; RESIDUAL job-work 12%→18%.",
   "confidence": "high"
  },
  {
   "sac": "9963",
   "old": 12,
   "new": 5,
   "note": "Hotel accommodation ≤₹7,500/day 12%→5% without ITC.",
   "confidence": "high"
  },
  {
   "sac": "9997",
   "old": 18,
   "new": 5,
   "note": "Beauty & wellbeing (gyms, salons, yoga) 18%→5% without ITC.",
   "confidence": "high"
  },
  {
   "sac": "9954",
   "old": 12,
   "new": 18,
   "note": "Works-contract earthwork >75% to Govt + offshore oil/gas 12%→18%.",
   "confidence": "high"
  }
 ]
}