CHAPTER 21 (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)
2101

EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF

            
  -Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee :            
2101 11      --Extracts, essences and concentrates:            
2101 11 10           ---Instant coffee, flavoured kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
Korea: 15%
2101 11 20           ---Instant coffee, not flovered kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
Korea: 15%
2101 11 30           ---Coffee aroma kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
Korea: 15%
2101 11 90           ---Other kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
Korea: 15%
2101 12 00      -- Preparations with basis of extracts, essences, concentrates or with a basis of coffee kg. Free 30% - IGST: 18% Australia: 17.1%
SAFTA: 5%
2101 20 - Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate :            
2101 20 10      --- Instant tea kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
2101 20 20      --- Quick brewing black tea kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
2101 20 30      --- Tea aroma kg. Free 30% - IGST: 18% Australia: 17.1%
Japan: Nil
SAFTA: 5%
2101 20 90      --- Other kg. Free 30% - IGST: 18% Australia: 17.1%
SAFTA: 5%
2101 30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof :            
2101 30 10      --- Roasted chicory kg. Free 30% - IGST: 12% Australia: 17.1%
Japan: Nil
SAFTA: 5%
2101 30 20      --- Roasted coffee substitutes kg. Free 30% - IGST: 12% Australia: 17.1%
Japan: Nil
SAFTA: 5%
2101 30 90      --- Other kg. Free 30% - IGST: 12% Australia: 17.1%
SAFTA: 5%
2102

 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING 3002); PREPARED BAKING POWDERS

            
2102 10 - Active yeasts :            
2102 10 10      --- Culture yeast kg. Free 30% - IGST: 12% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2102 10 20      --- Baker’s yeast kg. Free 30% - IGST: 12% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2102 10 90      --- Other kg. Free 30% - IGST: 12% UAE: Nil
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2102 20 00 - Inactive yeasts, other single-cell micro-organisms, dead kg. Free 30% - BCD: 15%1
IGST: 12%		 UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2102 30 00 - Prepared baking powders kg. Free 30% - IGST: 12% UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
2103

SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD

            
2103 10 00 - Soya sauce kg. Free 30% - IGST: 12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
2103 20 00 - Tomato ketchup and other tomato sauces kg. Free 30% - IGST: 12% UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2103 30 00 - Mustard flour and meal and prepared mustard kg. Free 30% - IGST: 12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2103 90 - Other:            
2103 90 10      --- Curry paste kg. Free 30% - IGST: 12% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2103 90 20      --- Chilli sauce kg. Free 30% - IGST: 12% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
2103 90 30      --- Majonnaise and salad dressings kg. Free 30% - IGST: 12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
2103 90 40      --- Mixed, condiments and mixed seasoning kg. Free 30% - IGST: 12% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2103 90 90      --- Other kg. Free 30% - IGST: 12% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2104 SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS            
2104 10 - Soups and broths and preparations therefor:            
2104 10 10      --- Dried kg. Free 30% - IGST: 18% Singapore: Nil
UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2104 10 90      --- Other kg. Free 30% - IGST: 18% Singapore: Nil
UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2104 20 00 - Homogenised composite food preparations kg. Free 30% - IGST: 18% Singapore: Nil
UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2105 00 00 ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA kg. Free 30% - IGST: 18% Singapore: Nil
UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED            
2106 10 00 - Protein concentrates and textured protein substances kg. Free 40% - IGST: 5%12%18%/NIL Singapore: Nil
UAE: Nil
Australia: 22.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2106 90 - Other:            
       --- Soft drink concentrates :            
2106 90 11           ---- Sharbat kg. Free 150% - BCD: 50%
IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
Australia: 35%
SAFTA: 5%
Singapore: 25%
2106 90 19           ---- Other kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
Australia: 35%
SAFTA: 5%
Singapore: 25%
2106 90 20      --- Pan masala kg. Free 150% - BCD: 50%
 IGST: 28%
CESS: 0.32R per unit
SWS  : NIL		 Australia: 35%
Japan: Nil
SAFTA: 5%
Singapore: 25%
2106 90 30      --- Betel nut product known as “Supari” kg. Prohibited  150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Australia: 35%
SAFTA: 5%
Singapore: 25%
2106 90 40      --- Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
Australia: 35%
SAFTA: 5%
Singapore: 25%
2106 90 50      --- Compound preparations for making non-alcoholic beverages kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
SAFTA: 5%
2106 90 60      --- Food flavouring material kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
SAFTA: 5%
2106 90 70      --- Churna for pan kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
Australia: 35%
Japan: Nil
SAFTA: 5%
Singapore: 25%
2106 90 80      --- Custard powder kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
SAFTA: 5%
Singapore: 25%
       --- Other :            
2106 90 91           ---- Diabetic foods kg. Free 150% - BCD: 50%
 IGST: 12%
SWS  : NIL		 Mauritius: 120%
Japan: Nil
SAFTA: 5%
Singapore: 25%
2106 90 92           ---- Sterilized or pasteurized millstone  kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
SAFTA: 5%
Singapore: 25%
2106 90 99           ---- Other kg. Free 150% - BCD: 50%
 IGST: 5%12%
SWS  : NIL		 Mauritius: 120%
SAFTA: 5%
Singapore: 25%

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)