CHAPTER 66 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (2) (4) (5) (6) (7) (8)
6601

UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS)

            
6601 10 00 - Garden or similar umbrellas u Free 1[20% or Rs. 60 per piece, whichever is higher]

[helldodold[20%]helldod]

 - IGST: 12% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other:            
6601 91 00      -- Having a telescopic shaft u Free 20% - IGST: 12% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6601 99 00      -- Other u Free 20% - IGST: 12% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6602 00 00

WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND THE LIKE

 u Free 10% - IGST: 5% UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6603

PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF HEADING 6601 TO 6602

            
6603 20 00

- Umbrella frames, including frames  mounted on shafts (sticks)

 kg. Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6603 90 - Other:            
6603 90 10      --- Umbrella ribs kg. Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6603 90 90      --- Other kg. Free 10% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil

 

1. Substituted Vide: Section 111 of the Finance Act 2024