.
5408 24
12,
Other than upholstery fabrics
10% or Rs. 52 per sq. mtr.,
5408 24
13,
whichever
is higher
5408 24
15,
5408 24
18
52.
5408 31
All goods
20% or Rs. 25 per sq. mtr.,
whichever
is higher
53.
5408 32
All goods
20% or Rs. 44 per sq. mtr.,
whichever
is higher
54.
5408 33
00
All goods
20% or Rs. 10 per sq. mtr.,
whichever
is higher
55.
5408 34
All goods
20% or Rs. 11 per sq. mtr.,
whichever
is higher
225.
6202 92
All goods
10% or Rs. 160 per piece,
whichever
is higher
226.
6202 93
All goods
10% or Rs. 220 per piece,
whichever
is higher
227.
6202 99
All goods
10%
228.
6203 11
00
All goods
10% or Rs. 1100 per piece,
whichever
is higher
229.
6203 12
00
All goods
10% or Rs. 720 per piece,
whichever
is higher
230.
6203 19
All goods
10% or Rs. 1100 per piece,
whichever
is higher
231.
6203 22
00,
All goods
10% or Rs. 145 per piece,
6203 23
00,
whichever
is higher
6203 29
00
232.
6203 31
00
All goods
10% or Rs. 815 per piece,
whichever
is higher
233.
6203 32
00
All goods
10% or Rs. 440 per piece,
whichever
is higher
234.
6203 33
00
All goods
10% or Rs. 320 per piece,
whichever
is higher
(1)
|
(2)
|
(3)
|
|
(4)
|
|
|
|
|
|
235.
|
6203 39
|
|
All goods
|
10% or Rs. 755 per piece,
|
|
|
|
|
whichever
|
is higher
|
236.
|
6203 41
|
00
|
All goods
|
10% or Rs. 285 per piece,
|
|
|
|
|
whichever
|
is higher
|
237.
|
6203 42
|
00
|
All goods
|
10% or Rs. 1"bottom" width="64">
|
5407 41 22,
|
|
|
whichever
|
is higher
|
301.
|
6302 22
|
00,
|
All goods
|
10%
|
|
|
6302 29
|
00
|
|
|
|
302.
|
6302 31
|
00
|
All goods
|
10% or Rs. 96 per kg.,
|
|
|
|
|
whichever
|
is higher
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
|
(4)
|
|
|
|
|
|
|
303.
|
6302 32
|
00,
|
All goods
|
|
10%
|
|
6302 39
|
00,
|
|
|
|
|
6302 40,
|
|
|
|
|
|
6302 51,
|
|
(1)
|
(2)
|
(3)
|
|
(4)
|
|
|
|
|
|
209.
|
6110 90
|
00
|
All goods
|
10% or Rs. 105 per piece,
|
|
|
|
|
whichever
|
is higher
|
210.
|
6111, 6112
|
All goods
|
10%
|
|
|
|
|
|
|
|
211.
|
6113 00
|
00
|
All goods
|
10%
|
|
|
|
|
|
|
212.
|
6114, 6115,
|
All goods
|
10%
|
|
|
6116, 6117
|
|
|
|
213.
|
6201 11
|
00,
|
All goods
|
10% or Rs. 385 per piece,
|
|
6201 12
|
|
|
whichever is higher
|
214.
|
6201 13
|
|
All goods
|
10% or Rs. 320 per piece,
|
|
|
|
|
whichever
|
is higher
|
215.
|
6201 19
|
|
All goods
|
10%
|
|
|
|
|
|
|
216.
|
6201 91
|
00
|
All goods
|
|
|
|
|
6302 53
|
00,
|
|
|
|
|
6302 59
|
00,
|
|
|
|
|
6302 60,
|
|
|
|
|
|
6302 91
|
,
|
|
|
|
|
6302 93
|
00,
|
|
5407 41 24
|
|
|
29.
|
5407 44 20
|
Upholstery fabrics
|
10% or Rs. 58 per sq. mtr.,
|
|
|
|
whichever is higher
|
30.
|
5407 44 20
|
Other than upholstery fabrics
|
10% or Rs. 35 per sq. mtr.,
|
|
|
|
whichever is higher
|
31.
|
5407 51
|
All goods
|
20% or Rs. 11 per sq. mtr.,
|
|
|
|
whichever is higher
|
32.
|
5407 54
|
All goods
|
20% or Rs. 20 per sq. mtr.,
|
|
|
|
whichever is higher
|
33.
|
5407 61
|
Upholstery fabrics
|
20% or Rs. 150 per kg.,
|
|
|
|
whichever is higher
|
34.
|
5407 71
|
All goods
|
20% or Rs. 10 per sq. mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
35.
|
5407 72 00
|
All goods
|
20% or Rs. 24 per sq. mtr.,
|
|
|
|
whichever is higher
|
36.
|
5407 81 11 to
|
All goods
|
20% or Rs. 10 per sq. mtr.,
|
|
5407 81 14
|
|
whichever is higher
|
37.
|
5407 81 15 or
|
All goods
|
10% or Rs. 10 per sq. mtr.,
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
|
|
94.
|
5516 33
|
00
|
All goods
|
20%
|
|
35 per piece,
|
|
|
|
|
whichever
|
is higher
|
238.
|
6203 43
|
00
|
All goods
|
10% or Rs. 110 per piece,
|
|
|
|
|
whichever
|
is higher
|
239.
|
6203 49
|
|
All goods
|
10% or Rs. 110 per piece,
|
|
|
|
/p>
|
|
whichever
|
is higher
|
56.
|
5512 11,
|
|
All goods
|
20%
|
|
|
5512 21,
|
|
|
|
|
|
5512 91
|
|
|
|
|
57.
|
5512 99
|
|
All goods (Other than upholstery fabrics)
|
20% or Rs. 65 per kg.,
|
|
|
|
|
whichever
|
is higher
|
58.
|
5513 11
|
to 5513
|
All goods
|
20%
|
|
|
19
|
|
|
|
|
59.
|
5513 21
|
00
|
All goods (Other than upholstery fabrics)
|
20% or Rs. 150 per sq.mtr.,
|
|
|
|
|
whichever
|
is higher
|
|
|
|
|
|
60.
|
5513 29
|
00
|
All goods
|
20% or Rs. 185 per kg.,
|
|
|
|
|
whichever
|
is higher
|
|
|
|
95.
|
5516 34
|
00
|
All goods
|
20%
|
|
|
|
|
|
96.
|
5516 41
|
|
All goods
|
20%
|
|
|
|
|
|
97.
|
5516 42
|
00
|
All goods
|
20%
|
|
|
|
|
|
98.
|
5516 43
|
00
|
All goods
|
20% or Rs. 12 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
|
|
|
|
|
99.
|
5516 44
|
00
|
All goods
|
20% or Rs. 12 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
100.
|
5516 91
|
|
All goods
|
20%
|
|
|
|
|
|
101.
|
5516 92
|
00
|
All goods
|
20%
|
|
|
|
|
|
102.
|
5516 93
|
00
|
All goods
|
20% or Rs. 21 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
103.
|
5516 94
|
00
|
All goods
|
20% or Rs. 40 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
|
|
|
|
|
104.
|
56
|
|
All goods
|
10%
|
|
|
|
|
|
105.
|
5701
|
|
All goods
|
10%
|
|
|
|
|
|
106.
|
5702 10
|
00,
|
All goods
|
10%
|
|
5702 20,
|
|
|
|
|
5702 31
|
|
|
|
107.
|
5702 32
|
|
All goods
|
10% or Rs. 105 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
108.
|
5702 39,
|
|
All goods
|
10%
|
|
5702 41
|
|
|
|
109.
|
5702 42
|
|
All goods
|
10% or Rs. 80 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
110.
|
5702 49
|
|
All goods
|
10%
|
|
|
|
|
|
111.
|
5702 50
|
21,
|
All goods
|
10% or Rs. 105 per sq.mtr.,
|
|
5702 50
|
22,
|
|
whichever is higher
|
|
5702 50
|
29
|
|
|
112.
|
5702 50
|
31,
|
All goods
|
10%
|
|
5702 50
|
32,
|
|
|
|
5702 50
|
33,
|
|
|
|
5702 50
|
39
|
|
|
113.
|
5702 92
|
|
All goods
|
10% or Rs.110 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
114.
|
5702 99
|
|
All goods
|
10%
|
|
|
|
|
|
115.
|
5703 10
|
|
All goods
|
10%
|
|
|
|
|
|
116.
|
5703 20
|
|
All goods
|
10% or Rs.70 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
117.
|
5703 30
|
|
All goods
|
10% or Rs.55 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
118.
|
5703 90
|
|
All goods
|
10%
|
|
|
|
|
|
119.
|
5704 10
|
00
|
All goods
|
10%
|
|
|
|
|
|
120.
|
5704 90
|
|
All goods
|
10% or Rs.35 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
121.
|
5705
|
|
All goods
|
10%
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
|
122.
|
5801 10 00
|
All goods (other than upholstery fabrics)
|
10% or Rs. 210 per sq.mtr.,
|
|
|
|
whichever is higher
|
123.
|
5801 21 00
|
All goods
|
10% or Rs. 80 per sq.mtr.,
|
|
|
|
whichever is higher
|
124.
|
5801 23 00
|
All goods (other than upholstery fabrics)
|
10% or Rs. 80 per sq.mtr.,
|
|
|
|
whichever is higher
|
125.
|
5801 27 10
|
All goods
|
10% or Rs. 135 per sq.mtr.,
|
|
|
|
whichever is higher
|
126.
|
5801 27 20
|
All goods (other than upholstery fabrics)
|
10% or Rs. 120 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
127.
|
5801 27 90
|
All goods
|
10% or Rs. 135 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
128.
|
5801 31 00
|
All goods (other than upholstery fabrics)
|
20% or Rs. 75 per sq.mtr.,
|
|
|
|
whichever is higher
|
129.
|
5801 32 00
|
All goods
|
20% or Rs. 180 per sq.mtr.,
|
|
|
|
whichever is higher
|
130.
|
5801 33 00
|
All goods (other than upholstery fabrics)
|
20% or Rs. 150 per sq.mtr.,
|
|
|
|
whichever is higher
|
131.
|
5801 36
|
61.
|
5513 31
|
00
|
All goods
|
20% or Rs. 21 per sq. mtr.,
|
|
|
|
|
whichever
|
is higher
|
62.
|
5513 49
|
00
|
All goods
|
20% or Rs. 185 per kg.,
|
|
|
|
|
whichever
|
is higher
|
63.
|
5514 11
|
to 5514
|
All goods
|
20%
|
|
|
19
|
|
|
|
|
64.
|
5514 22
|
00
|
All goods (Other than upholstery fabrics)
|
20% or Rs. 140 per kg.,
|
|
|
|
|
whichever is higher
|
65.
|
5514 23
|
00
|
All goods (Other than upholstery fabrics)
|
20% or Rs. 160 per kg.,
|
|
|
|
|
whichever is higher
|
66.
|
5514 29
|
00
|
All goods (Other than upholstery fabrics)
|
20% or Rs. 170 per kg.,
|
|
|
|
|
whichever
|
is higher
|
67.
|
5514 30
|
13
|
All goods
|
20% or Rs. 180 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
68.
|
5514 30
|
19
|
All goods
|
20% or Rs. 31 per sq.mtr.,
|
|
|
|
|
whichever is higher
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
<="293">
All goods (other than upholstery fabrics)
|
20% or Rs. 130 per sq.mtr.,
|
|
|
|
whichever is higher
|
132.
|
5801 37 10
|
All goods
|
20% or Rs. 140 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
133.
|
5801 37 20
|
All goods
|
20% or Rs. 68 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
134.
|
5801 37 90
|
All goods
|
20% or Rs. 140 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
135.
|
5801 90
|
All goods (other than upholstery fabrics)
|
10% or Rs. 35 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
136.
|
5802 11 00
|
All goods
|
10%
|
|
|
|
|
137.
|
5802 19
|
All goods
|
10% or Rs. 60 per sq.mtr.,
|
|
|
|
whichever is higher
|
138.
|
5802 20 00
|
All goods
|
10%
|
|
|
|
|
139.
|
5803
|
All goods
|
10%
|
|
|
|
|
140.
|
5804 10
|
All goods
|
10% or Rs. 200 per kg.,
|
|
|
|
whichever is higher
|
141.
|
5804 21 00
|
All goods
|
20% or Rs. 200 per kg.,
|
|
|
|
whichever is higher
|
142.
|
5804 29
|
All goods
|
10% or Rs. 200 per kg.,
|
|
|
|
whichever is higher
|
143.
|
5804 30 00
|
All goods
|
10% or Rs. 200 per kg.,
|
|
|
|
whichever is higher
|
144.
|
5805
|
All goods
|
10%
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
|
145.
|
5806 (except
|
All goods
|
10%
|
|
5806 32 00)
|
|
|
|
|
|
|
146.
|
5806 32 00
|
All goods
|
20%
|
|
|
|
|
147.
|
5807, 5808,
|
All goods
|
10%
|
|
5809, 5810
|
|
|
|
(except 5810 10
|
|
|
|
00)
|
|
|
148.
|
5810 10 00
|
All goods
|
10% or Rs. 200 per kg.,
|
|
|
|
whichever is higher
|
|
|
|
|
149.
|
5811
|
All goods
|
10%
|
|
|
|
|
150.
|
59 (except 5902)
|
All goods
|
10%
|
|
|
|
|
151.
|
5902
|
All goods
|
20%
|
|
|
|
|
152.
|
6001 10
|
All goods
|
10%
|
|
|
|
|
153.
|
6001 21 00
|
All goods
|
10%
|
|
|
|
|
154.
|
6001 22 00
|
All goods
|
20%
|
|
|
|
|
155.
|
6001 29 00
|
All goods
|
10%
|
|
|
|
|
156.
|
6001 91 00
|
All goods
|
10%
|
|
|
|
|
157.
|
6001 92 00
|
All goods
|
20%
|
|
|
|
|
158.
|
6001 99
|
All goods
|
10%
|
|
|
|
|
159.
|
6002 40 00,
|
All goods
|
10%
|
|
6002 90 00
|
|
|
|
|
|
|
160.
|
6003 10 00
|
All goods,
|
10%
|
|
6003 20 00
|
|
|
161.
|
6003 30 00,
|
All goods
|
20%
|
|
6003 40 00
|
|
|
162.
|
6003 90 00
|
All goods
|
10%
|
|
|
|
|
163.
|
6004
|
All goods
|
10%
|
|
|
|
|
164.
|
6005 35 00,
|
All goods
|
20%
|
|
6005 36 00,
|
|
|
|
6005 37 00,
|
|
|
|
6005 38 00,
|
|
|
|
6005 39 00
|
|
|
165.
|
6005 41 00,
|
All goods
|
20%
|
|
6005 42 00,
|
|
|
|
6005 43 00,
|
|
|
|
6005 44 00
|
|
|
166.
|
6005 90 00
|
All goods
|
10%
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
|
|
167.
|
6006 10
|
00,
|
All goods
|
10%
|
|
6006 21
|
00,
|
|
|
|
6006 22
|
00,
|
|
|
|
6006 23
|
00,
|
|
|
|
6006 24
|
00
|
|
|
168.
|
6006 31
|
00,
|
All goods
|
20%
|
|
6006 32
|
00,
|
|
|
|
6006 33
|
00,
|
|
|
|
6006 34
|
00,
|
|
|
|
6006 41
|
00,
|
|
|
|
6006 42
|
00,
|
|
|
|
6006 43
|
00,
|
|
|
|
6006 44
|
00
|
|
|
169.
|
6006 90
|
00
|
All goods
|
10%
|
|
|
|
|
|
170.
|
6101 20
|
00
|
All goods
|
10% or Rs. 540 per piece,
|
|
|
|
|
whichever is higher
|
171.
|
6101 30
|
|
All goods
|
10% or Rs. 530 per piece,
|
|
|
|
|
whichever is higher
|
172.
|
6101 90
|
|
All goods
|
10%
|
|
|
|
|
|
173.
|
6102 10
|
00
|
All goods
|
10% or Rs. 595 per piece,
|
|
|
|
|
whichever is higher
|
174.
|
6102 20
|
00
|
All goods
|
10% or Rs. 425 per piece,
|
|
|
|
|
whichever is higher
|
175.
|
6102 30
|
|
All goods
|
10% or Rs. 475 per piece,
|
|
|
|
|
whichever is higher
|
176.
|
6102 90
|
|
All goods
|
10%
|
|
|
|
|
|
177.
|
6103
|
|
All goods
|
10%
|
|
|
|
|
|
178.
|
6104 13
|
00
|
All goods
|
10%
|
|
|
|
|
|
179.
|
6104 19
|
|
All goods
|
10% or Rs. 460 per piece,
|
|
|
|
|
whichever is higher
|
180.
|
6104 22
|
00
|
All goods
|
10%
|
|
6104 23
|
00,
|
|
|
|
6104 29,
|
6208 92
All goods
10% or Rs. 65 per piece,
whichever
is higher
274.
6208 99
,
All goods
10%
6209 20
00,
6209 30
00,
6209 90,
6210 10
00
275.
6210 20
All goods
10% or Rs. 365 per piece,
whichever
is higher
276.
6210 30
10
All goods
10% or Rs. 305 per piece,
whichever
is higher
277.
6210 40
All goods
10% or Rs. 65 per piece,
whichever
is higher
278.
6210 50
00
All goods
10% or Rs. 65 per piece,
whichever
is higher
(1)
|
Notification no. 82/2017 Customs date on 27th October, 2017
seeks to prescribe effective rate of duty under chapters 50 to 63 on textile products.
The extract of CUSTOMS Notification No. 82/2017- CUSTOMS is given below:
Notification No. 82/2017-CUSTOMS
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 82/2017–Customs
New Delhi, the 27th October, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading , sub-heading or Tariff item of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
Table
S. No.
|
Chapter/
|
|
Description
|
Rate
|
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
1.
|
5003
|
|
All goods
|
15%
|
|
|
|
|
2.
|
5004, 5005,
|
All goods
|
10%
|
|
5006, 5007
|
|
|
3.
|
5104, 5105,
|
All goods
|
10%
|
|
5106, 5107,
|
|
|
|
5108, 5109,
|
|
|
|
5110
|
|
|
|
4.
|
5113
|
|
All goods
|
10% or Rs. 60 per sq. mtr.,
|
|
|
|
|
whichever is higher
|
|
(2) |
(3)
|
|
(4)
|
|
|
|
|
69.
|
5514 41 00
|
All goods
|
20% or Rs. 26 per sq.mtr.,
|
|
|
|
whichever is higher
|
70.
|
5514 42 00
|
All goods
|
20% or Rs. 140 per kg.,
|
|
|
|
whichever is higher
|
71.
|
5514 43 00
|
All goods
|
20% or Rs. 31 per sq.mtr.,
|
|
|
|
whichever is higher
|
72.
|
5514 49 00
|
All goods (Other than upholstery fabrics)
|
20% or Rs. 160 per kg.,
|
|
|
|
whichever is higher
|
73.
|
5515 11
|
All goods
|
20% or Rs. 40 per sq.mtr.,
|
|
|
|
whichever is higher
|
74.
|
5515 12
|
All goods
|
20% or Rs. 95 per kg.,
|
|
|
|
whichever is higher
|
|
|
|
|
75.
|
5515 13
|
All goods
|
20% or Rs. 75 per sq.mtr.,
|
|
|
|
whichever is higher
|
76.
|
5515 19
|
All goods
|
20% or Rs. 45 per sq.mtr.,
|
|
|
|
whichever is higher
|
77.
|
5515 22 10
|
All goods
|
10% or Rs. 140 per kg.,
|
|
|
|
whichever is higher
|
78.
|
5515 22 20
|
All goods
|
10% or Rs. 140 per kg.,
|
|
|
|
whichever is higher
|
79.
|
5515 22 30
|
All goods
|
20% or Rs. 140 per kg.,
|
|
|
|
whichever is higher
|
|
|
279.
|
6211 11
|
00
|
All goods
|
10%
|
|
|
6211 12
|
00
|
|
|
|
|
6211 20
|
00
|
|
|
|
280.
|
6211 32
|
00
|
All goods
|
10% or Rs. 135 per piece,
|
|
6211 33
|
00
|
|
whichever is higher
|
281.
|
6211 39
|
00
|
All goods
|
10%
|
|
|
|
|
|
|
282.
|
6211 42
|
|
All goods
|
10% or Rs. 135 per piece,
|
|
|
|
|
whichever
|
is higher
|
283.
|
6211 43
|
00
|
All goods
|
10% or Rs. 135 per piece,
|
|
|
|
|
whichever
|
is higher
|
284.
|
6211 49
|
|
All goods
|
10%
|
|
|
5407 81 16
|
|
whichever is higher
|
|
|
|
|
38.
|
5407 81 19
|
All goods
|
20% or Rs. 10 per sq. mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
6302 99
|
00,
|
|
|
|
304.
|
6303, 6304,
|
All goods
|
|
|
80.
|
5515 22 40
|
All goods
|
10% or Rs. 140 per kg.,
|
|
|
|
whichever is higher
|
|
|
|
|
81.
|
5515 22 90
|
All goods
|
20% or Rs. 140 per kg.,
|
|
|
|
whichever is higher
|
82.
|
5515 29 10,
|
All goods
|
10% or Rs. 30 per sq.mtr.,
|
|
5515 29 20
|
|
whichever is higher
|
83.
|
5515 29 30,
|
All goods
|
20% or Rs. 30 per sq.mtr.,
|
|
5515 29 40,
|
|
whichever is higher
|
|
5515 29 90
|
|
|
84.
|
5515 99
|
All goods
|
20% or Rs. 35 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
85.
|
5516 11
|
All goods
|
20%
|
|
|
|
|
86.
|
5516 12 00
|
All goods
|
20% or Rs. 35 per sq.mtr.,
|
|
|
|
whichever is higher
|
87.
|
5516 13 00
|
All goods
|
20% or Rs. 40 per sq.mtr.,
|
|
|
|
whichever is higher
|
88.
|
5516 14
|
All goods
|
20% or Rs. 12 per sq.mtr.,
|
|
|
|
whichever is higher
|
89.
|
5516 21
|
All goods
|
20%
|
|
|
|
|
90.
|
5516 24 00
|
All goods
|
20% or Rs. 12 per sq.mtr.,
|
|
|
|
whichever is higher
|
|
|
|
|
91.
|
5516 31 10
|
All goods
|
20%
|
|
|
|
|
92.
|
5516 31 20
|
All goods
|
10%
|
|
|
|
|
|
whichever
|
is higher
|
|
|
|
|
|
240.
|
6204 11
|
00
|
All goods
|
10% or Rs. 550 per piece,
|
|
|
|
|
whichever
|
is higher
|
241.
|
6204 12
|
00
|
All goods
|
10%
|
|
|
|
|
|
|
242.
|
6204 19
|
|
All goods
|
10% or Rs. 500 per piece,
|
|
|
|
|
whichever
|
is higher
|
243.
|
6204 21
|
00,
|
All goods
|
10%
|
|
|
6204 22,
|
|
|
|
|
|
6204 23
|
00,
|
|
|
|
|
6204 29
|
|
|
|
|
|
|
|
|
|
244.
|
6204 31
|
00
|
All goods
|
10% or Rs. 370 per piece,
|
|
|
|
|
whichever
|
is higher
|
245.
|
6204 32
|
00
|
All goods
|
10% or Rs. 650 per piece,
|
|
|
|
|
whichever
|
is higher
|
246.
|
6204 33
|
00
|
All goods
|
10% or Rs. 390 per piece,
|
|
|
|
|
whichever
|
is higher
|
247.
|
6204 39
|
|
All goods
|
10% or Rs. 350 per piece,
|
|
|
|
|
whichever
|
is higher
|
248.
|
6204 41
|
|
All goods
|
10% or Rs. 145 per piece,
|
|
|
|
|
whichever
|
is higher
|
249.
|
6204 42
|
|
All goods
|
10% or Rs. 116 per piece,
|
|
|
|
|
whichever
|
is higher
|
250.
|
6204 43,
|
|
All goods
|
10% or Rs. 145 per piece,
|
|
6204 44
|
00,
|
|
whichever
|
is higher
|
|
6204 49
|
|
|
|
|
|
|
|
|
|
251.
|
6204 51
|
00
|
All goods
|
10% or Rs. 485 per piece,
|
|
|
|
|
whichever
|
is higher
|
252.
valign="bottom" width="180">
10%
|
|
6305, 6306,
|
|
|
|
|
6307, 6308 00
|
|
|
|
|
00, 6309 00 00
|
|
|
|
|
|
|
|
[F.No.354/123/2017-TRU]
|
(Mohit Tewari)
Under Secretary to the Government of India
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
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Central Tax Notification No 50 of 2017 dt 24th October, 2017 under GST
Integrated Tax (Rate) Notification No. 41 of 2017 DT 23rd October, 2017, GST
Union territory tax (Rate) Notification No. 40 of 2017 DT 23rd October, 2017, GST
Central Tax (Rate) Notification No 40 of 2017 dt 23rd October, 2017 under GST
CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017
CUSTOMS Notification No. 78 of 2017 dt 13th October, 2017
Factory stuffing procedures after GST implementation
10% or Rs. 220 per piece,
|
|
|
|
|
whichever
|
is higher
|
217.
|
6201 92
|
00
|
All goods
|
10% or Rs. 210 per piece,
|
|
|
|
|
|
285.
|
6212 10
|
00,
|
All goods
|
10% or Rs. 30 per piece,
|
|
6212 20
|
00,
|
|
whichever
|
is higher
|
|
6212 30
|
00,
|
|
|
|
|
|
|
|
5.
|
5204, 5205,
|
All goods
|
10%
|
|
5206, 5207
|
|
|
6.
|
5208 11
|
to
|
All goods
|
10%
|
|
5208 33
|
|
|
|
7.
|
5208 41
|
|
All goods
|
10% or Rs. 9 per sq. mtr.,
|
|
|
|
|
whichever is higher
|
8.
|
5208 43
|
|
All goods
|
10%
|
|
|
|
|
|
9.
|
5208 49
|
|
All goods (Other than upholstery fabrics)
|
10% or Rs. 200 per kg.,
|
|
|
|
|
whichever is higher
|
|
|
|
|
|
10.
|
5208 51
|
|
All goods
|
10% or Rs. 27 per sq. mtr.,
|
|
|
|
|
whichever is higher
|
11.
|
5209 11
|
to
|
Allttom" width="57">
|
|
|
|
6104 31
|
00,
|
|
|
|
|
|
|
whichever
|
is higher
|
218.
|
6201 93
|
00
|
All goods
|
10% or Rs. 180 per piece,
|
|
|
|
|
whichever
|
is higher
|
219.
|
6201 99
|
|
All goods
|
10%
|
|
|
|
|
|
|
220.
|
6202 11
|
|
All goods
|
10% or Rs. 385 per piece,
|
|
|
|
|
whichever
|
is higher
|
|
|
|
|
|
221.
|
6202 12
|
00
|
All goods
|
10% or Rs. 210 per piece,
|
|
|
|
|
whichever
|
is higher
|
222.
|
6202 13
|
00
|
All goods
|
10% or Rs. 385 per piece,
|
|
|
|
|
whichever
|
is higher
|
223.
|
6202 19
|
|
All goods
|
10%
|
|
|
|
|
|
|
224.
|
6202 91
|
|
All goods
|
10% or Rs. 220 per piece,
|
|
|
|
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om" width="64">
39.
|
5407 81 21
|
All goods
|
10% or Rs. 10 per sq. mtr.,
|
|
|
|
whichever is higher
|
40.
|
5407 81 22 or
|
All goods
|
20% or Rs. 10 per sq. mtr.,
|
|
5407 81 23
|
|
whichever is higher
|
41.
|
5407 81 24,
|
All goods
|
10% or Rs. 10 per sq. mtr.,
|
|
5407 81 25,
|
|
whichever is higher
|
|
5407 81 26
|
|
|
42.
|
5407 81 29
|
All goods
|
20% or Rs. 10 per sq. mtr.,
|
|
|
|
whichever is higher
|
43.
|
5407 82 50
|
Upholstery fabrics
|
10% or Rs. 42 per sq. mtr.,
|
|
|
|
whichever is higher
|
44.
|
5407 82 50
|
Other than upholstery fabrics
|
10% or Rs. 25 per sq. mtr.,
|
|
|
|
whichever is higher
|
45.
|
5407 84 50
|
Upholstery fabrics
|
10% or Rs. 38 per sq. mtr.,
|
|
|
|
whichever is higher
|
46.
|
5407 84 50
|
Other than upholstery fabrics
|
10% or Rs. 23 per sq. mtr.,
|
|
|
|
whichever is higher
|
|
(1)
|
(2)
|
(3)
|
|
(4)
|
|
|
|
|
|
47.
|
5407 91
|
|
All goods
|
20% or Rs. 15 per sq. mtr.,
|
|
|
|
|
whichever
|
is higher
|
|
|
|
|
|
|
48.
|
5408 10
|
00
|
All goods
|
20%
|
|
|
|
|
|
|
|
49.
|
5408 21
|
|
All goods
|
20%
|
|
|
|
|
|
|
50.
|
5408 24
|
12,
|
Upholstery fabrics
|
10% or Rs. 87 per sq. mtr.,
|
|
5408 24
|
13,
|
|
whichever
|
is higher
|
|
5408 24
|
15,
|
|
|
|
|
5408 24
|
18
|
|
|
|
51
|
|
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