Table explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Table annexed to the Project Imports Regulations, 1986 lists the plants and projects that can use heading 98.01 and names, against each, the sponsoring authority whose clearance and approved list of items the importer needs. The Table has been changed twice since 2022: from 2 February 2023 solar power plants and projects are carved out of the "any other" entry, and from 29 November 2025 Jaipur Metro Projects were added to the metro rail entry.
Each row of the Table pairs a plant or project with a sponsoring authority. The importer takes the approved list of items from that authority (regulation 5(4)). Serial 4, "Any other Plant and Project", now reads "other than solar power plant or solar power project" (Notification No. 07/2023-Customs). Item (xiv) of serial 3FF, Jaipur Metro Projects, was inserted from 29 November 2025 (Notification No. 49/2025-Customs), with the sponsoring authority as the Managing Director or Director (Project) of Rajasthan Metro Rail Corporation Limited.
Position of the text: as amended up to Notification No. 49/2025-Customs dated 28 November 2025. Later notifications should be checked; no official consolidated text exists. The entries below follow the serial numbers as printed. Addresses given against sponsoring authorities in the Table are left out here.
This Table is read with regulation 3(b), which defines a sponsoring authority as an authority specified in the Table, and regulation 5(4), which requires the approved list of items from the concerned sponsoring authority with the registration application. Heading 98.01 is named in the regulations; the duty rate is not stated in the Table and is not given here. For the registration steps, see our article on regulations 5 to 7. Importers confirming which authority applies to their project can use our compliance advisory service.
The Table as printed
| Serial | Plant or project | Sponsoring authority |
|---|---|---|
| 1 | All plants and projects under SSI Units | Director of Industries of the concerned State |
| 2 | All Power Plants and Transmission Projects, other than solar power plants or solar power projects: (a) to (i) below | The corporation named against each |
| 2(a) | National Thermal Power Corporation Ltd. | National Thermal Power Corporation Ltd. |
| 2(b) | Tehri Hydro Development Corporation Ltd. | Tehri Hydro Development Corporation Limited |
| 2(c) | Nathpa Jhakri Power Corporation Ltd. | Nathpa Jhakri Power Corporation Limited |
| 2(d) | North Eastern Electric Power Corporation Ltd. | North Eastern Electric Power Corporation Limited |
| 2(e) | National Hydroelectric Power Corporation Ltd. | National Hydroelectric Power Corporation Limited |
| 2(f) | Bhakra Beas Management Board | Bhakra Beas Management Board |
| 2(g) | Central Power Research Institute | Central Power Research Institute |
| 2(h) | National Power Training Institute | National Power Training Institute |
| 2(i) | Power Grid Corporation of India Ltd. | Power Grid Corporation of India Ltd. |
| 3 | Power Plants and Transmission Projects, other than solar power plants or solar power projects and other than those at serial 2 | Secretary to the State Government or Union Territory concerned dealing with the subject of power or electricity |
| 3A | Drinking Water Supply Projects for supply of water for human or animal consumption | Collector, District Magistrate or Deputy Commissioner of the District in which the project is located |
| 3B | Aerial Passenger Ropeway Project | Joint Secretary to the Government of India in the Ministry of Tourism, or the Secretary to a State Government dealing with the subject of tourism |
| 3C | Water Supply Projects | Collector, District Magistrate or Deputy Commissioner of the District in which the project is located |
| 3D | Pipeline projects for the transportation of crude oil, petroleum products or natural gas | Ministry of Petroleum and Natural Gas |
| 3E | (a) Digital cinema development projects; (b) Digital head end project | Ministry of Information and Broadcasting |
| 3F | Metro Rail or Monorail project for urban public transport | Concerned State Government |
| 3FF | All Metro Rail or Monorail projects under items (i) to (xiv) below | The officer named against each item |
| 3FFF | High Speed Rail Projects | National High Speed Rail Corporation Limited |
| 3G | Project for installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce | Ministry of Agriculture |
| 3H | Cold storage, cold room (including for farm level pre-cooling), cold chain including pre-cooling unit, packhouses, sorting and grading lines and ripening chambers, or industrial projects for preservation, storage or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat | Ministry of Food Processing Industries |
| 3-I | Green house set up for protected cultivation of horticulture and floriculture produce | Ministry of Agriculture |
| 4 | Any other Plant and Project, other than solar power plant or solar power project | Concerned Administrative Ministry or Department |
Serial 3FF: the metro rail projects
| Item | Project | Sponsoring authority as printed |
|---|---|---|
| (i) | Kolkata Metro Rail Project | Managing Director or Director (Rolling Stock and Technical) of Kolkata Metro Rail Corporation Ltd (KMRCL) |
| (ii) | Delhi Metro Rail Project, Delhi and NCR | Managing Director or Director (Electrical) or Director (Finance), Delhi Metro Rail Corporation (DMRC) |
| (iii) | Bangalore Metro Rail Project | Managing Director or Director (Rolling Stock, Signaling and Electrical) of Bangalore Metro Rail Corporation Ltd (BMRCL) |
| (iv) | Chennai Metro Rail Project | Managing Director or Director (Systems and Operations) of Chennai Metro Rail Limited |
| (v) | Kochi Metro Rail Project | Managing Director or Director (Systems), Kochi Metro Rail Ltd. |
| (vi) | Mumbai Metro Rail Project | Managing Director or Director (Systems), Mumbai Metro Rail Corporation Limited |
| (vii) | Lucknow Metro Rail Project | Managing Director or Director (Rolling Stock and Systems), Lucknow Metro Rail Corporation Ltd (LMRC) |
| (viii) | Ahmedabad Metro Rail Project | Managing Director of Metro-Link Express for Gandhi Nagar and Ahmedabad (MEGA) Company Ltd. |
| (ix) | Nagpur Metro Rail Project | Managing Director of Maharashtra Metro Rail Corporation Ltd. |
| (x) | Pune Metro Rail Project | Managing Director of Maharashtra Metro Rail Corporation Ltd. |
| (xi) | Noida Metro Rail Project | Managing Director of Noida Metro Rail Corporation (NMRC) |
| (xii) | Bhopal Metro Rail Project | Managing Director, Madhya Pradesh Metro Rail Corporation Limited (MPMRCL) |
| (xiii) | Indore Metro Rail Project | Managing Director, Madhya Pradesh Metro Rail Corporation Limited (MPMRCL) |
| (xiv) | Jaipur Metro Projects | Managing Director or Director (Project), Rajasthan Metro Rail Corporation Limited (RMRCL) |
The two recent changes
Solar power carve-out (from 2 February 2023). Notification No. 07/2023-Customs, dated 1 February 2023, amended serial 4 so that it reads "Any other Plant and Project, other than solar power plant or solar power project". Serials 2 and 3 already exclude solar power plants and solar power projects (those words were substituted from 20 October 2022 by Notification No. 54/2022). The result is that a solar power plant or project is not within any of serials 2, 3 or 4 as they now read. The Table does not say what route, if any, applies to solar plants; the text is silent.
Jaipur Metro (from 29 November 2025). Notification No. 49/2025-Customs, dated 28 November 2025, in force from 29 November 2025, inserted item (xiv) in serial 3FF after item (xiii): Jaipur Metro Projects, with the Managing Director or Director (Project) of Rajasthan Metro Rail Corporation Limited as sponsoring authority.
How to use the Table
- Find the row that describes your plant or project; if no specific row fits, serial 4 applies, unless the project is a solar power plant or project.
- Identify the sponsoring authority against it.
- Obtain that authority's clearance and approved list of items, which go with the registration application under regulation 5(4).
- Apply for registration of the contract before clearance, as regulation 4 requires.
Serial 3FF is a specific entry for metro rail and monorail projects that names the project and the officer, while serial 3F is the general entry for metro rail or monorail projects for urban public transport with the concerned State Government as sponsor. The Table does not explain how the two interact; read the specific project name first.
A worked example
RajPath Rail Engineering has a contract to supply rolling stock components to the Jaipur Metro. Under the Table as amended from 29 November 2025, it looks at serial 3FF, item (xiv), and approaches the Managing Director or Director (Project) of Rajasthan Metro Rail Corporation Limited for the approved list of items. It then registers its contract at the Custom House before the first consignment is cleared. A rooftop solar developer, by contrast, cannot use serial 4 for its project, as the words "other than solar power plant or solar power project" now exclude it.
Need help finding the right sponsoring authority?
If your project is not clearly in one row of the Table, or you are unsure which authority should issue the approved list of items, our compliance advisory team can read the Table with you and plan the registration.
Key takeaways
- The Table pairs each plant or project with a sponsoring authority, whose approved list of items goes with the registration application.
- Serial 4, "Any other Plant and Project", excludes solar power plants and projects from 2 February 2023.
- Serials 2 and 3 also exclude solar power plants and projects.
- Item (xiv) of serial 3FF, Jaipur Metro Projects, applies from 29 November 2025, with Rajasthan Metro Rail Corporation Limited as the authority.
- The Table names no duty rate.
Read next
- Regulations 1-4 of the Project Imports Regulations, 1986: definitions and eligibility
- Regulations 5-7 of the Project Imports Regulations, 1986: registration, amendment and finalisation of contracts
- Project imports: concessional duty procedure
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.