|
2713,
|
|
|
|
|
|
|
|
|
|
|
2714 or
|
|
|
|
|
|
|
|
|
|
2715
|
|
|
|
|
|
|
|
|
|
148.
|
2710
|
|
|
Naphtha, when imported by RatnagiriGas and
|
Nil
|
-
|
-
|
|
|
|
|
Power Private Limited (RGPPL), for use in
|
|
|
|
|
|
|
|
generation of electricity in the power plants of
|
|
|
|
|
|
|
|
Ratnagiri Gas and Power Private Limited
|
|
|
|
|
|
|
|
(RGPPL) at Dabhol, District Ratnagiri,
|
|
|
|
|
|
|
|
Maharashtra
|
|
|
|
|
|
|
149.
|
2710
|
|
|
Naphtha, when imported for generation of
|
Nil
|
-
|
-
|
|
|
|
|
electrical energy by a generating company as
|
|
|
|
|
|
|
|
defined in section 2(28) of the Electricity Act,
|
|
|
|
|
|
|
|
2003 (36 of 2003) to supply electrical energy or
|
|
|
|
|
|
|
|
to engage in the business of supplying electrical
|
|
|
|
|
|
|
|
energy:
|
|
|
|
|
|
|
|
|
|
|
Provided that the exemption shall not be
|
|
|
|
|
|
|
|
available if such naphtha is used for generation
|
|
|
|
|
|
|
|
of electrical energy by captive generating plant
|
|
|
|
|
|
|
|
as defined in section 2(8) of the Electricity Act,
|
|
|
|
|
|
|
|
2003 (36 of 2003).
|
|
|
|
|
|
150.
|
2710 or
|
|
All goods, for the manufacture of Fertilisers
|
Nil
|
-
|
9
|
|
2714 90
|
|
|
|
|
|
|
|
|
151.
|
2710 19
|
|
Kerosene imported by the Indian Oil
|
Nil
|
-
|
-
|
|
|
|
|
Corporation
|
Limited,
|
Hindustan
|
Petroleum
|
|
|
|
|
|
|
|
Corporation
|
Limited,
|
Bharat
|
Petroleum
|
|
|
|
|
|
|
|
Corporation Limited and IBP Company Limited
|
|
|
|
|
|
|
|
for ultimate sale through the Public Distribution
|
|
|
|
|
|
|
|
System.
|
|
|
|
|
|
|
|
|
|
|
Explanation.-“Kerosene”
|
means
|
any
|
|
|
|
|
|
|
|
hydrocarbon oil (excluding mineral colza oil and
|
|
|
|
|
|
|
|
white spirit) which has a smoke point of 18 mm
|
|
|
|
|
|
|
|
or more (determined in the apparatus known as
|
|
|
|
|
|
|
|
the smoke point lamp in the manner indicated in
|
|
|
|
|
|
|
|
the Bureau of Indian Standards specifications
|
|
|
|
|
|
|
|
ISI : 1448 (P- 31)-1968 and is ordinarily used as
|
|
|
|
|
|
|
|
an illuminant in oil burning lamps.
|
|
|
|
|
152.
|
27111200,
|
|
All goods
|
|
|
|
5%
|
-
|
-
|
|
27111300
|
|
|
|
|
|
|
|
|
153.
|
2711
|
12
|
00,
|
Liquefied propane and butane mixture, liquefied
|
Nil
|
-
|
-
|
|
2711
|
13
|
00,
|
propane, liquefied butane and liquefied
|
|
|
|
|
2711 19 00
|
|
petroleum gases (LPG) imported by the Indian
|
|
|
|
|
|
|
|
Oil Corporation Limited,Hindustan
|
Petroleum
|
|
|
|
|
|
|
|
Corporation Limited or Bharat Petroleum
|
|
|
|
|
|
|
|
Corporation Limited for supply to household
|
|
|
|
|
|
|
|
domestic consumers or to Non-Domestic
|
|
|
|
|
|
|
|
Exempted Category (NDEC) customers
|
|
|
|
154.
|
2711 19 00
|
|
Liquefied petroleum gases(LPG)
|
|
No. 50/2017 Customs, dated the 30th June, 2017
Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.
Customs Notification No. 50 /2017 dated 30th June, 2017
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
Click here to read previous page
107.
|
2207 20 00
|
|
Denatured ethyl alcohol (ethanol) for use in
|
2.5%
|
-
|
9
|
|
manufacture of excisable goods.
|
|
|
|
|
|
|
|
|
|
|
|
108.
|
2208
|
|
|
Angostura bitters
|
5%
|
-
|
-
|
|
|
|
|
|
|
109.
|
23, 28, 29, 30
|
Veterinary drugs and other goods specified in
|
10%
|
-
|
-
|
|
or 38
|
|
|
List 2
|
|
|
|
110.
|
230120
|
|
All goods
|
5%
|
-
|
-
|
|
|
|
|
|
|
|
111.
|
2302 10 10
|
|
Maize Bran
|
Nil
|
-
|
-
|
|
|
|
|
|
|
|
112.
|
2302 40 00
|
|
Bran, sharps and other residues, whether or not
|
15%
|
-
|
-
|
|
|
|
|
in the form of pellets, derived from the sifting,
|
|
|
|
|
|
|
|
milling or other working of rice.
|
|
|
|
113.
|
2301 20,
|
|
Fin fish feed
|
Nil
|
-
|
-
|
|
2309
|
90
|
32,
|
|
|
|
|
|
2309 90 39
|
|
|
|
|
|
114.
|
2304, 2305 or
|
All goods
|
15%
|
-
|
-
|
|
2306
|
|
|
|
|
|
|
115.
|
2304
|
|
|
Dietary soya fibre
|
15%
|
-
|
-
|
|
|
|
|
|
|
|
|
116.
|
2306
|
|
|
De-oiled rice bran oil cake
|
Nil
|
-
|
-
|
|
|
|
|
|
|
|
117.
|
2309 10 00
|
|
All goods
|
20%
|
-
|
-
|
|
|
|
|
|
|
|
118.
|
2309 90
|
|
Feed additives or pre-mixes
|
20%
|
-
|
-
|
|
|
|
|
|
|
|
|
119.
|
2309 90
|
|
|
Pr 5%
|
-
|
-
|
|
|
|
|
|
|
|
|
155.
|
2711
|
|
|
Liquefied petroleum gases (LPG), in excess of
|
Nil
|
-
|
9
|
|
|
|
|
the quantity of petroleum gases and other
|
|
|
|
|
|
|
|
gaseous hydrocarbons consumed in the
|
|
|
|
|
|
|
|
manufacture of polyisobutylene by the unit
|
|
|
|
|
|
|
|
located in Domestic Tariff Area (DTA), received
|
|
|
|
|
|
|
|
from the unit located in Special Economic Zone
|
|
|
|
|
|
|
|
(SEZ) and returned by the DTA unit to the SEZ
|
|
|
|
|
|
unit from where such Liquefied petroleum gases
|
|
|
|
|
|
|
(LPG) were received.
|
|
|
|
|
|
|
|
Explanation. - For the purposes of this entry, the
|
|
|
|
|
|
|
quantity of the petroleum gases and other
|
|
|
|
|
|
|
gaseous hydrocarbons consumed in the
|
|
|
|
|
|
|
manufacture of polyisobutylene shall be
|
|
|
|
|
|
|
calculated by subtracting from the quantity of
|
|
|
|
|
|
|
the said gases received by the DTA unit
|
|
|
|
|
|
|
manufacturing polyisobutylene, the quantity of
|
|
|
|
|
|
|
the said gases returned by the said unit to the
|
|
|
|
|
|
|
SEZ unit.
|
|
|
|
|
|
156.
|
2711 12 00
|
Propane
|
|
|
2.5%
|
|
-
|
-
|
|
|
|
|
|
|
|
|
|
157.
|
2711 13 00
|
Butanes
|
|
|
2.5%
|
|
-
|
-
|
|
|
|
|
|
|
|
|
158.
|
2713
|
Petroleum coke
|
|
2.5%
|
|
-
|
-
|
|
|
|
|
|
|
|
159.
|
27 or 34 or
|
Following material and equipment for
|
Nil
|
|
-
|
14
|
|
8705
|
construction of roads based on the bio-based
|
|
|
|
|
|
|
asphalt, namely:-
|
|
|
|
|
|
|
|
(i) Bio-based asphalt sealer and preservation
|
|
|
|
|
|
|
agent;
|
|
|
|
|
|
|
|
(ii) Millings remover and crack filler;
|
|
|
|
|
|
|
|
(iii) Asphalt remover and corrosion
|
|
|
|
|
|
|
protectant;
|
|
|
|
|
|
|
|
(iv) Sprayer system for bio-based Asphalt
|
|
|
|
|
|
|
|
|
|
|
|
|
160.
|
2716 00 00
|
All goods, other than goods mentioned at
|
S. No.
|
Nil
|
|
-
|
-
|
|
|
162, 163, 164, 165 and 166.
|
|
|
|
|
|
161.
|
2716 00 00
|
Electrical energy originating from Nepal and
|
Nil
|
|
-
|
-
|
|
|
Bhutan
|
|
|
|
|
|
|
162.
|
2716 00 00
|
Electrical energy supplied from Processing Area
|
Paisa
|
per
|
|
|
|
|
of SEZ to Domestic Tariff Area (DTA),
|
KWh
|
|
|
|
|
|
generated using-
|
|
|
|
|
|
|
|
(a) imported coal as fuel
|
|
40
|
|
-
|
-
|
|
|
(b) domestic coal as fuel
|
|
65
|
|
-
|
-
|
|
|
(c) mix of domestic gas/RLNG (Regasified
|
59
|
|
-
|
-
|
|
|
|
Liquefied Natural Gas) as fuel
|
|
89
|
|
-
|
-
|
|
|
(d) RLNG as fuel
|
|
|
163.
|
2716 00 00
|
Electricalenergysuppliedfrom Non-
|
Paisa
|
per
|
|
|
|
|
Processing Area of SEZ to Domestic Tariff
|
KWh
|
|
|
|
|
|
Area, generated using-
|
|
|
|
|
|
|
|
(a) imported coal as fuel
|
|
24
|
|
-
|
-
|
|
|
(b) domestic coal as fuel
|
|
24
|
|
-
|
-
|
|
|
(c) mix of domestic gas/RLNG as fuel
|
18
|
|
-
|
-
|
|
|
(d)
|
RLNG as fuel
|
|
21
|
|
-
|
-
|
164.
|
2716 00 00
|
Electrical energy supplied to DTA by power
|
Nil
|
|
-
|
15
|
|
|
plants of 1000MW or above, and granted formal
|
|
|
|
|
|
|
approval for setting up in SEZ prior to 27th
|
|
|
|
|
|
|
February, 2009.
|
|
|
|
|
|
165.
|
2716 00 00
|
Electrical energy supplied to DTA
|
from
|
Paisa
|
per
|
|
|
|
|
power plants of less than 1000MW, and granted
|
KWh
|
|
|
|
|
|
formal approval for setting up in SEZ prior to
|
|
|
|
|
|
|
27th February, 2009-
|
|
|
|
|
|
|
|
(a)
|
imported coal as fuel
|
|
24
|
|
-
|
15
|
|
|
(b)
|
domestic coal as fuel
|
|
24
|
|
-
|
15
|
|
|
|
|
|
(c) mix of domestic gas/RLNG as fuel
|
18
|
-
|
15
|
|
|
|
|
|
(d) RLNG as fuel
|
|
|
|
|
21
|
-
|
15
|
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