|
86.
|
1701
|
Refined or white sugar
|
40%
|
-
|
5
|
| |
|
|
|
|
|
|
87.
|
1701
|
Raw sugar if imported by a bulk Consumer
|
40%
|
-
|
6
|
| |
|
|
|
|
|
|
88.
|
1701
|
Raw Sugar upto an aggregate of five lakh metric
|
Nil
|
-
|
7 and 9
|
| |
|
tonnes of total imports of such goods.
|
|
|
|
| |
|
Provided that the importer shall convert the raw
|
|
|
|
| |
|
sugar into white/ refined sugar within a period,
|
|
|
|
| |
|
not exceeding two months, from the date of
|
|
|
|
| |
|
filing of bill of entry or the date of entry
|
|
|
|
| |
|
inwards, whichever is later.
|
|
|
|
|
89.
|
1702
|
Dextrose Monohydrate
|
20%
|
-
|
-
|
| |
|
|
|
|
|
|
90.
|
1702
|
Lactose for use in the manufacture of
|
10%
|
-
|
9
|
| |
|
homeopathic medicine
|
|
|
|
|
91.
|
1702 11 or
|
All goods
|
25%
|
-
|
-
|
| |
1702 19
|
|
|
|
|
|
92.
|
1703
|
All goods
|
10%
|
-
|
-
|
| |
|
|
|
|
|
|
93.
|
1704 10 00
|
All goods
|
30%
|
-
|
-
|
| |
|
|
|
|
|
|
94.
|
1806 90
|
Food preparations, for infant use and put up for
|
17.5%
|
-
|
-
|
| |
|
retail sale, of–
|
|
|
|
| |
|
(i) goods of headings 0401 to 0404, containing
|
|
|
|
| |
|
cocoa calculated on a totally defatted basis, in a
|
|
|
|
| |
|
proportion by weight of 5% or more but less
|
|
|
|
| |
|
than10%; or
|
|
|
|
| |
|
(ii) flour, meal, starch or malt extract containing
|
|
|
|
| |
|
cocoa calculated on a totally defatted basis, in a
|
|
|
|
| |
|
proportion by weight of 40% or more but less
|
|
|
|
| |
|
than 50%.
|
|
|
|
|
95.
|
1901 10
|
Preparations for infant use, put up for retail sale.
|
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
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
48.
|
1209 91 or
|
All goods
|
|
|
|
|
|
|
5%
|
-
|
-
|
| |
1209 99
|
|
|
|
|
|
|
|
|
|
|
|
|
49.
|
1211 30 00,
|
All goods, fresh or dried, other than liquorice
|
15%
|
-
|
-
|
| |
1211 40 00,
|
roots
|
|
|
|
|
|
|
|
|
|
|
| |
1211 50 or
|
|
|
|
|
|
|
|
|
|
|
|
| |
1211 90
|
|
|
|
|
|
|
|
|
|
|
|
|
50.
|
1301 90
|
Seed lac
|
|
|
30%
|
-
|
-
|
| |
|
|
|
|
|
|
96.
|
1903 00 00
|
All goods
|
30%
|
-
|
-
|
| |
|
|
|
|
|
|
97.
|
1905 31 00 or
|
All goods
|
30%
|
-
|
-
|
| |
1905 32
|
|
|
|
|
|
98.
|
2004 10 00
|
All goods
|
30%
|
-
|
-
|
| |
|
|
|
|
|
|
99.
|
2008 11 00
|
Peanut Butter
|
7.5%
|
-
|
-
|
| |
|
|
|
|
|
|
100.
|
2008 93 00,
|
Cranberry products
|
10%
|
-
|
-
|
| |
2009 81 00,
|
|
|
|
|
| |
2009 90 00,
|
|
|
|
|
| |
2202 90
|
|
|
|
|
|
101.
|
2009 1100,
|
Orange juice
|
30%
|
-
|
-
|
| |
2009 1200 or
|
|
|
|
|
| |
2009 1900
|
|
|
|
|
|
102.
|
2106 10 00
|
Soya protein concentrate
|
10%
|
-
|
-
|
| |
|
|
|
|
|
|
103.
|
2106 90
|
All goods (excluding compound alcoholic
|
30%
|
-
|
-
|
| |
|
preparations of a kind used for the manufacture
|
|
|
|
| |
|
of beverages, of an alcoholic strength by volume
|
|
|
|
| |
|
exceeding 0.5% by volume, determined at a
|
|
|
|
| |
|
temperature of 20 degrees centigrade)
|
|
|
|
|
104.
|
Any Chapter
|
The goods specified in List 1 used in the
|
Nil
|
-
|
10
|
| |
|
processing of sea-food.
|
|
|
|
|
105.
|
22
|
Wine, for use as sacramental wine
|
30%
|
-
|
11
|
| |
|
|
|
|
|
|
106.
|
2207 20 00
|
All goods
|
5%
|
-
|
-
|
| |
|
|
|
|
|
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align="bottom" width="40"> |
|
|
|
5%
|
-
|
-
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
51.
|
1301 90 13
|
Asafoetida
|
|
|
|
|
|
|
20%
|
-
|
-
|
|
52.
|
1301 90 22
|
All goods
|
|
|
|
|
|
|
20%
|
-
|
-
|
|
53.
|
1301 90 49
|
Oleopine resin
|
|
|
|
|
|
5%
|
-
|
-
|
| |
|
|
|
|
|
|
54.
|
1302 14,
|
All goods (other than vegetable seeds and
|
15%
|
-
|
-
|
| |
1302 19 or
|
extracts of pyrethrum or of the roots of plants
|
|
|
|
| |
1302 20 00
|
containing rotenone)
|
|
|
|
|
|
|
|
|
55.
|
1401 10 00
|
Bamboo for use in the manufacture of Agarbatti
|
10%
|
-
|
-
|
| |
|
|
|
|
|
|
56.
|
15
|
Edible oils falling under headings 1508, 1512,
|
85%
|
-
|
-
|
| |
|
1513, 1514,1515 or sub-heading 1511 10
|
|
|
|
|
|
57.
|
15
|
I. The following goods, other than of edible
|
|
|
|
| |
|
grade, namely:-
|
|
|
|
|
|
|
|
|
| |
|
(A) Crude palm stearin having Free Fatty Acid
|
Nil
|
-
|
9
|
| |
|
(FFA) 20 percent or more and falling under
|
|
|
|
| |
|
heading 1511, imported for manufacture of
|
|
|
|
| |
|
soaps, fatty acids and fatty alcohols by a
|
|
|
|
| |
|
manufacturer having plant for splitting up of
|
|
|
|
| |
|
such oils into fatty acids and glycerols
|
|
|
|
|
|
| |
|
(B) All goods (except crude palm oil and crude
|
Nil
|
-
|
9
|
| |
|
palm stearin) having Free Fatty Acid (FFA) 20
|
|
|
|
| |
|
percent or more and falling under heading 1507,
|
|
|
|
| |
|
1508,
|
1509,
|
1510,
|
1511,
|
1512,
|
1513,
|
1514
|
or
|
|
|
|
| |
|
1515, imported for the manufacture of soaps,
|
|
|
|
| |
|
industrial fatty acids and fatty alcohol by a
|
|
|
|
| |
|
manufacturer having plant for splitting up of
|
|
|
|
| |
|
such oils into fatty acids and glycerols.
|
|
|
|
|
|
| |
|
(C) All goods (except crude palm oil), having
|
Nil
|
-
|
9
|
| |
|
Free Fatty Acid (FFA) 20 percent or more, and
|
|
|
|
| |
|
falling under heading 1507, 1508, 1509, 1510,
|
|
|
|
| |
|
1511, 1512, 1513, 1514 or 1515 for the
|
|
|
|
| |
|
manufacture of soaps, industrial fatty acids, and
|
|
|
|
| |
|
fatty alcohol.
|
|
|
|
|
|
|
|
|
|
| |
|
(D) All goods (except crude palm oil), having
|
65%
|
-
|
-
|
| |
|
Free Fatty Acid (FFA) 20 percent or more and
|
|
|
|
| |
|
falling under heading 1507, 1508, 1509, 1510,
|
|
|
|
| |
|
1511, 1512, 1513, 1514 or 1515
|
|
|
|
|
|
|
| |
|
II. The following goods, of edible grade
|
|
|
|
| |
|
namely,-
|
|
|
|
|
|
|
|
|
|
| |
|
(A) Crude palm oil falling under heading 1511,
|
7.5%
|
-
|
9
|
| |
|
having an acid value of 4 or more and total
|
|
|
|
| |
|
carotenoid (as beta carotene) in the range of 250
|
|
|
|