CHAPTER 19 (Chapter Notes)

Relevant Circulars

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) (3) (4) (5) (6) (7) (8)
1901

MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED

            
1901 10 - Preparations suitable for infants or young Children, put up for retail sale:            
1901 10 10      --- Malted milk (including powder) kg. Free 50% - IGST: 2[NIL/] 1[5%/] 18%
SWS: NIL		 UAE: 20%
Australia: 28.6%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 15%
1901 10 90      --- Other kg. Free  50% - IGST: 2[NIL/] 1[5%/] 18%
SWS: NIL		 UAE: 20%
Australia: 28.6%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 15%
1901 20 00 - Mixes and doughs for the preparation of bakers’ wares of heading 1905 kg. Free 30% - IGST: 2[NIL/] 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1901 90 - Other :            
1901 90 10      --- Malt extract kg. Free 30% - IGST: 2[NIL/] 1[5%/] 18% Mauritius: Nil
UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1901 90 90      --- Other kg. Free 30% - IGST: 2[NIL/] 1[5%/] 18% Mauritius: Nil
UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902

PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED

            
 

- Uncooked pasta, not stuffed or otherwise prepared :

            
1902 11 00      -- Containing eggs kg. Free 30% - IGST: 5%12% Mauritius: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902 19 00      -- Other kg. Free 30% - IGST: 5%12% Mauritius: 21%
UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared:            
1902 20 10      --- Cooked kg. Free 30% - IGST: 5%12% Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902 20 90      --- Other kg. Free 30% - IGST: 5%12% Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902 30 - Other Pasta :            
1902 30 10      --- Dried kg. Free 30% - IGST: 5%12% Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902 30 90      --- Other kg. Free 30% - IGST: 5%12% Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902 40 - Couscous :            
1902 40 10      --- Unprepared kg. Free 30% - IGST: 5%12% UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1902 40 90      --- Other kg. Free 30% - IGST: 5%12% UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1903 00 00

TAPIOCA  AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS

 kg. Free 50% - IGST: 5% UAE: Nil
SAFTA: 5%
1904

PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED

            
1904 10

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

            
1904 10 10      --- Corn flakes kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1904 10 20      --- Paws, Mudi and the like kg. Free 30% - IGST: NIL/5% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1904 10 30      --- Bulgur wheat  kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1904 10 90      --- Other kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1904 20

- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

            
1904 20 10      --- With millet content 15% or more by weight kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
Malaysia: Nil
SAFTA: 5%
1904 20 90      --- Other kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
SAFTA: 5%
1904 30 00 - Bulgur wheat kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1904 90 00 - Other kg. Free 30% - IGST: NIL/5%/18% UAE: Nil
Australia: 17.1%
SAFTA: 5%
1905

BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS’ WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS

            
1905 10 00 - Crispbread kg. Free 30% - IGST: NIL/5%/18% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1905 20 00 - Gingerbread and the like kg. Free 30% - IGST: NIL/5%/18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  Sweet biscuits; waffles and wafers:            
1905 31 00      -- Sweet biscuits kg. Free 30% - IGST: NIL/5%/18% Singapore: Nil
Mauritius: 31.50%
UAE: 14%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
1905 32      -- Waffles and wafers :            
            --- Communion wafers :            
1905 32 11                ---- Coated with chocolate or containing chocolate kg. Free 30% - IGST: NIL/5%/18% Mauritius: 31.50%
UAE: 14%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
1905 32 19                ---- Other kg. Free 30% - IGST: NIL/5%/18% Mauritius: 31.50%
UAE: 14%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
1905 32 90           --- Other kg. Free 30% - IGST: NIL/5%/18% Mauritius: 31.50%
UAE: 14%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
1905 40 00 - Rusks, toasted bread and similar toasted products kg. Free 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1905 90 - Other :            
1905 90 10      --- Pastries and cakes kg. Free 30% - IGST: NIL/5%/18% Mauritius: 17.10%
UAE: 12%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1905 90 20      --- Biscuits not elsewhere specified or included kg. Free 30% - IGST: NIL/5%/18% Mauritius: 17.10%
UAE: 12%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1905 90 30      --- Extruded or expanded products, savoury or salted kg. Free 30% - IGST: NIL/5%/18% Mauritius: 17.10%
UAE: 12%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1905 90 40      --- Papad kg. Free 30% - IGST: NIL/5%/18% Mauritius: 17.10%
UAE: 12%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1905 90 90      --- Other kg. Free 30% - IGST: NIL/5%/18% Mauritius: 17.10%
UAE: 12%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%

 

1. Inserted vide: Notification No. 20/2023-Integrated Tax (Rate) dt. 19.10.2023 (w.e.f 20.10.2023)

2. Inserted vide: Notification No. 21/2023-Integrated Tax (Rate) dt. 19.10.2023 (w.e.f. 20.10.2023)