CHAPTER 39 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 
SAFTA: 5%
Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
3901

I. PRIMARY FORMS POLYMERS OF ETHYLENE, IN PRIMARY FORMS

            
3901 10 - Polyethylene having a specific gravity of less than 0.94 :            
3901 10 10      --- Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content kg. Free 7.5% - BCD: Nil1,2
IGST: 18%		 Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
3901 10 20      --- Low density polyethylene (LDPE) kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
3901 10 90      --- Other kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%		 Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
3901 20 00 - Polyethylene having a specific gravity of 0.94 or more kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%		 Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
3901 30 00 - Ethylene-vinyl acetate copolymers kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%
 		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3901 40 - Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94:            
3901 40 10

     --- Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content

 kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3901 40 90      --- Other kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3901 90 00 - Other kg. Free 7.5% - BCD: Nil1,2
  IGST: 18%		 Japan: Nil
SAFTA: 5%
Korea: 5%
3902 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS            
3902 10 00 - Polypropylene kg. Free 7.5% - BCD: Nil1
 IGST: 18%		 Japan: Nil
Singapore: Nil
SAFTA: 5%
3902 20 00 - Poly iso butylene kg. Free 7.5% - BCD: Nil1
 IGST: 18%		 Japan: Nil
Malaysia: Nil
3902 30 00 - Propylene copolymers kg. Free 7.5% - BCD: Nil1
 IGST: 18%		 Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
3902 90 00 - Other kg. Free 7.5% - BCD: Nil1
 IGST: 18%		 Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
3903 POLYMERS OF STYRENE, IN PRIMARY FORMS            
  - Polystyrene:            
3903 11 00      -- Expansible kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3903 19      -- Other :            
3903 19 10           --- Moulding Powder kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
3903 19 90           --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3903 20 00 - Styrene-acrylonitrile (SAN) copolymers kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3903 30 00 - Acrylonitrile-butadine-styrene (ABS) copolymers kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Malaysia: 5%
SAFTA: 5%
  - Other :            
3903 90 10      --- Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
3903 90 20      --- Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Australia: 3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3903 90 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
3904

POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS

            
3904 10 - Poly (vinyl chloride), not mixed with any other substances:            
3904 10 10      --- Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin kg. Free 10% - BCD: 7.5%
IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
N/N 05/2020  upto 25.08.2024
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3904 10 20      --- Suspension grade PVC resin kg.   10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
N/N 05/2020  upto 25.08.2024
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3904 10 90      --- Other kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
N/N 05/2020  upto 25.08.2024
Japan: Nil
Malaysia: 5%
SAFTA: 5%
  - Other poly (vinyl chloride), mixed with other substances:            
3904 21 00      -- Non-plasticised kg.   10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
N/N 05/2020  upto 25.08.2024
Australia: 8.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3904 22 00      -- Plasticised kg.   10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
N/N 05/2020  upto 25.08.2024
UAE: 7%
Malaysia: 5%
SAFTA: 5%
3904 30 - Vinyl chloride-vinyl acetate copolymers            
3904 30 10      --- Poly (vinyl derivatives) kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3904 30 90      --- Other kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3904 40 00 - Other vinyl chloride copolymers kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3904 50 - Vinylidene chloride polymers :            
3904 50 10      --- Copolymer of vinylidene chloride with a crylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 5.25%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3904 50 90      --- Other kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 40/2020  upto 26.11.2025
UAE: 5.25%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Fluro-polymers :            
3904 61 00      -- Polytetrafluroethylene kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 5.25%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
       -- Other :            
3904 69 10           --- Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 40/2020  upto 26.11.2025
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3904 69 90           --- Other kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 40/2020  upto 26.11.2025
UAE: 5.25%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
3904 90 - Other:            
3904 90 10      --- Chlorinated poly vinyl chloride (CPVC) resin kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 05/2020  upto 25.08.2024
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
3904 90 90      --- Other kg. Free 10% - BCD: 7.5%
 IGST: 18%
ADD:
N/N 09/2024  upto 12.12.2024
N/N 25/2021  upto 25.04.2026
N/N 40/2020  upto 26.11.2025
N/N 05/2020  upto 25.08.2024
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3905 POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS            
  - Poly (vinyl acetate) :            
3905 12      -- In aqueous dispersion:            
3905 12 10           --- Poly (vinyl acetate) (PVA), moulding material kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3905 12 20           --- Poly (vinyl acetate) resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3905 12 90           --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3905 19      -- Other :            
3905 19 10           --- Poly (vinyl acetate) (PVA) moulding material kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3905 19 20           --- Poly (vinyl acetate) and resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3905 19 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Vinyl acetate copolymers :            
3905 21 00      -- In aqueous dispersion kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3905 29 00      -- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
Korea: Nil
3905 30 00      -- Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%/3.75%
  - Other :            
3905 91 00      -- Copolymers kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3905 99      -- Other :            
3905 99 10           --- Poly (vinyl pirolidone) (p alcohol) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3905 99 90           --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3906 ACRYLIC POLYMERS IN PRIMARY FORMS            
  - Poly (methyl methacrylate):            
3906 10 10      --- Binders for pigments or inks kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 5%
3906 10 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
Thailand: Nil
Singapore: 5%
SAFTA: 5%
Korea: 5%
3906 90 - Other :            
3906 90 40      --- Poly (acrylic acid) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
Thailand: Nil
SAFTA: 5%
Singapore: Nil/2.5%/3.75%
3906 90 50      --- Polyacrylonitrile (PAN) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
Thailand: Nil
SAFTA: 5%
Singapore: Nil/2.5%/3.75%
3906 90 60      --- Copolymers of acrylonitrile kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
Thailand: Nil
SAFTA: 5%
Singapore: Nil/2.5%/3.75%
3906 90 70      --- Sodium polyacrylate kg. Free 5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
Thailand: Nil
SAFTA: 5%
Singapore: Nil/2.5%/3.75%
3906 90 90      --- Other kg. Free 7.5% - BCD: 5%1
 IGST: 18%		 Japan: Nil
Malaysia: 5%
Thailand: Nil
SAFTA: 5%
Singapore: Nil/2.5%/3.75%
3907 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS            
3907 10 00 - Polyacetals kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
  - Other polyethers:            
3907 21 00      -- Bis(polyoxyethylene) methylphosphonate kg. Free  7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3907 29      -- Other:            
3907 29 10           --- Poly(ether alcohols) kg. Free  7.5% - BCD: Nil1
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 20/2021  upto 04.04.2026
N/N 14/2020  upto 08.06.2025
UAE: 6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
3907 29 90           --- Other kg. Free  7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 20/2021  upto 04.04.2026
N/N 14/2020  upto 08.06.2025
UAE: 6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
3907 30 - Epoxide resins :            
3907 30 10      --- Epoxy resins kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3907 30 90      --- Other kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3907 40 00 - Polycarbonates kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
3907 50 00 - Alkyd resins kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Poly (ethylene terephthalate) :            
3907 61      -- Having a viscosity number of 78 ml/g or higher:            
3907 61 10           --- PET flake (chip) kg. Prohibited 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
SAFTA: 5%
3907 61 90           --- Other primary form kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 18/2021  upto 26.03.2026
UAE: 6%
SAFTA: 5%
3907 69      -- Other:            
3907 69 30           --- PET flake (chip) kg. Prohibited 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Malaysia: 5%
SAFTA: 5%
3907 69 90           --- Other primary form kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
N/N 18/2021  upto 26.03.2026
Malaysia: 5%
SAFTA: 5%
3907 70 00 - Poly (Lactic Acid) kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
SAFTA: 5%
  - Other polyesters :            
3907 91      -- Unsaturated :            
3907 91 10           --- Maleic resins kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: 5%
Australia: 3%
SAFTA: 5%
3907 91 20           --- Polyester or contract resins kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3907 91 30           --- Fumeric resins kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: 5%
Australia: 3%
SAFTA: 5%
3907 91 40           --- Diallylphthalate resins kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: 5%
Australia: 3%
SAFTA: 5%
3907 91 50           --- Poly (butylene terepthalate) kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: 5%
Australia: 3%
SAFTA: 5%
3907 91 90           --- Other kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
3907 99 00      -- Other kg. Free 7.5% - BCD: 5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 6%
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 POLYAMIDES IN PRIMARY FORMS            
3908 10 - Polyamide -6, -11,-12, -6, 6, -6, 9, -6, 10 or -6,12:            
       --- Polyamide -6 (Nylon-6):            
3908 10 11           ---- Flake (chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 3.5%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 19           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE:7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Polyamide -11 (Nylon-11):            
3908 10 21           ---- Flake (chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: Nil
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 29           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Polyamide -12 (Nylon-12):            
3908 10 31           ---- Flake (chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: Nil
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 39           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Polyamide -6,6 (Nylon-6,6):            
3908 10 41           ---- Flake(chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 3.5%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 49           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Polyamide -6,9 (Nylon-6,9):            
3908 10 51           ---- Flake (chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: Nil
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 59           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Polyamide -6,10 (Nylon-6,10):            
3908 10 61           ---- Flake (chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: Nil
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 69           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Polyamide -6,12 (Nylon-6,12):            
3908 10 71           ---- Flake (chip) kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: Nil
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 10 79           ---- Other primary form kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3908 90 00 - Other kg. Free 10% - BCD: 5%
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
Thailand: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3909 AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS            
3909 10 - Urea resins; thiourea resins :            
3909 10 10      --- Urea formaldehyde resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 10 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3902 20 - Melamine resins :            
3909 20 10      --- Melamine formaldehyde resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 20 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other amino-resins:            
3909 31 00      -- Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) polymeric MDI) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 39      -- Other:            
3909 39 10           --- Poly(phenylene oxide) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 39 90           --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 - Phenolic resins :            
3909 40 10      --- Cresol formaldehyde oxide kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 20      --- Phenol formaldehyde resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 30      --- Alkyl phenol-formaldehyde resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: 6.5%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 40      --- Ketonic resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 50      --- Phenoxi resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 60      --- Terpene phenolic resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 40 90      --- Other kg. Free 7.5% - BCD: 5%1,3
 IGST: 18%		 UAE: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3909 50 00 - Polyurethanes kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%/3.75%
3910 SILICONES IN PRIMARY FORMS            
3910 00 - Silicones in primary forms            
3910 00 10      --- Silicone resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3910 00 20      --- Silicone oil kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3910 00 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3911 PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS            
3911 10 - Petroleum resins, coumarone-indene or coumarone, indene resins and polyterpenes:            
3911 10 10      --- Coumarone-indene resins kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3911 10 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3911 20 00 - Poly (1,3-phenylene methylphosphonate) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3911 90 - Other :            
3911 90 10      --- Polysulphones kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3911 90 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3912 CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS            
  - Cellulose acetates :            
3912 11      -- Non-plasticised:            
3912 11 10           --- Cellulose acetate flakes kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3912 11 20           --- Cellulose acetate moulding powder kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3912 11 30           --- Cellulose acetobutyrate moulding powder kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3912 11 40           --- Cellulose nitrate, dynamic grade kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3912 11 90           --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3912 12      -- Plasticised :            
3912 12 10           --- Cellulose acetate flakes kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 12 20           --- Cellulose acetate moulding powder kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 12 30           --- Cellulose acetobutyrate moulding powder kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 12 90           --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 20 - Cellulose nitrates (including collodions):            
       -- Non-plasticised:            
3912 20 11                ---- Moulding powders kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 20 19                ---- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
            --- Plasticised :            
3912 20 21                ---- Moulding powders kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 20 29                ---- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Cellulose ethers:            
3912 31 00      -- Carboxymethyl cellulose and its salts kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 39      -- Other :            
            --- Non-plascised:            
3912 39 11                ---- Ethylcellulose kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 39 12                ---- Methylcellulose kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 39 19                ---- Other cellulose ethers kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
            --- Plasticised:            
3912 39 21                ---- Ethyl cellulose kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 39 22                ---- Methyl cellulose kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 39 29                ---- Other cellulose ether kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 90 - Other:            
3912 90 10      --- Cellulose propionate and aceto propionate, non-plasticised kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3912 90 20      --- Viscose sponge kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3912 90 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 07/2019  upto 06.02.2024
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3913 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS            
3913 10 - Alginic acid, its salts and esters :            
3913 10 10      --- Sodium alginate kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3913 10 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3913 90 - Other :            
       --- Chemical derivatives of natural rubber:            
3913 90 11           ---- Chlorinated rubber kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3913 90 19           ---- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3913 90 20      --- Hardened proteins (such as hardened casein, gelatin) kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3913 90 30      --- Dextran kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3913 90 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3914 ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS            
3914 00 - Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms:            
3914 00 10      --- Ion-exchangers of the condensation, polycondensation or polyaddition type kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3914 00 20      --- Ion-exchangers of polymerisation or co-polymerisation type kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3914 00 90      --- Other kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3915 II. –WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES WASTE, PARINGS AND SCRAP, OF PLASTICS            
3915 10 00 - Of polymers of ethylene kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 20 00 - Of polymers of styrene kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 30 - Of polymers of vinyl chloride:            
3915 30 10      --- Of copolymers of vinyl chloride kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 30 90      --- Other kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 - Of other plastics :            
3915 90 10      --- Of polypropylene kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
       --- Of polymers of vinyl acetate :            
3915 90 21           ---- Of copolymers of vinyl acetate kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 29           ---- Other kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 30      --- Of acrylic polymers and methlyacrylic copolymers kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
       --- Of alkyds, polyesters and epoxide resins :            
3915 90 41           ---- Of alkyds and polyesters kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 42           ---- Of pet bottles kg. Free 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 49           ---- Of epoxide resins kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 50      --- Of polyamides kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
       --- Of amino resins; phenolic resins and polyurethanes :            
3915 90 61           ---- Of phenoplast kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 62           ---- Of aminoplast kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 63           ---- Of polyurethanes kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
       --- Of cellulose and its chemical derivatives:            
3915 90 71           ---- Of regenerated cellulose kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 72           ---- Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 73           ---- Cellulose plastic waste such as cellulose nitrate film scrap plasticised kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 74           ---- Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 75           ---- Cellulose plastic waste such as cellulose acetatc film scrap plasticised kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 79           ---- Others kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3915 90 90      --- Other kg. Restricted 7.5% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%		 SAFTA: 5%
3916 MONOFILAMENT OF WHICH ANY CROSSSECTIONAL DIMENSION EXCEEDS 1MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS            
3916 10 - Of polymers of ethylene:            
3916 10 10      --- Rods of polyethylene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Malaysia: 5%
SAFTA: 5%
3916 10 20      --- Canes kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 7%
Malaysia: 5%
SAFTA: 5%
3916 10 90      --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Malaysia: 5%
SAFTA: 5%
3916 20 - Of polymers of vinyl chloride:            
       --- Of poly (vinyl chloride) copolymers :            
3916 20 11           ---- Canes kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3916 20 19           ---- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
       --- Other:            
3916 20 91           ---- Canes kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3916 20 99           ---- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3916 90 - Of other plastics :            
3916 90 10      --- Canes kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Malaysia: 5%
SAFTA: 5%
       --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers :            
3916 90 21           ---- Of phenoplast kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Malaysia: 5%
SAFTA: 5%
3916 90 22           ---- Of aminoplast kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 23           ---- Of alkyds and polysters kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 24           ---- Of polyamides kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 25           ---- Of polyurethanes kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 26           ---- Of epoxide-resins (including waste and scrap) kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 27           ---- Of polypropylene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 28           ---- Of acrylicmethacrylic and acrylomethacrylic polymers kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
       --- Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate :            
3916 90 31           ---- Of polymerisation and copolymerisation products of polystyrene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 32           ---- Of polymethyl methacrylate kg. Prohibited 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 40      --- Of regenerated cellulose kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 50      --- Of cellulose nitrate and celluloid, whether or not plasticized kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 60      --- Of vulcanized fibre kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 70      --- Of cellulose acetate and acetate butyrate, whether or not plasticized kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 80      --- Of vinyl plastic kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3916 90 90      --- Of other polymerisation and copolymerisation products kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3917 TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS            
  - Artificial guts (sausage casings) of hardened protein or of cellulosic materials:            
3917 10 10      --- Of hardened protein kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
3917 10 20      --- Of cellulosic materials kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Tubes, pipes and hoses, rigid :            
3917 21      -- Of polymers of ethylene:            
3917 21 10           --- Tubes of polyethylene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 21 90           --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 22 00      -- Of polymers of propylene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 23      -- Of polymers of vinyl chloride :            
3917 23 10           --- Seamless tubes kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 23 90           --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 29      -- Of other plastics :            
3917 29 10           --- Seamless tubes of copolymers of vinyl acetate and vinyl chloride kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 29 20           --- Seamless tubes of polymers and copolymers of polystyrene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 29 30           --- Tubes of cellulose nitrate and celluloid, whether or not plasticised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 29 40           --- Tubes of cellulose acetate or acetate butyrate kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 29 50           --- Tubes of vinyl plastics kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 29 90           --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
  - Other tubes, pipes and hoses :            
3917 31 00      -- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       -- Other, not reinforced or otherwise combined with other materials, without fittings :            
3917 32 10           --- Of condensation or rearrangement polymerization products, whether or not chemically modified kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 32 20           --- Of addition polymerisation products kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 32 90           --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 33 00      -- Other, not reinforced or otherwise combined with other materials, with fittings kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3917 39      -- Other:            
3917 39 10           --- Of condensation or rearrangement polymerization products, whether or not chemically modified kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 6.25%
3917 39 20           --- Of addition polymerisation products kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 6.25%
3917 39 90           --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 6.25%
3917 40 00 - Fittings kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3918 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER            
3918 10 - Of polymers of vinyl chloride :            
3918 10 10      --- Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 05/2023  upto 18.04.2028
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3918 10 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 05/2023  upto 18.04.2028
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3918 90 - Of other plastics :            
3918 90 10      --- Floor coverings of linoxyne kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 05/2023  upto 18.04.2028
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3918 90 20      --- Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 05/2023  upto 18.04.2028
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3918 90 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 05/2023  upto 18.04.2028
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3919 SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS            
3919 10 00 - In rolls of width not exceeding 20 cm kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3919 90 - Other :            
3919 90 10      --- Plastic stickers, whether or not printed, embossed, or impregnated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
Thailand: Nil
Singapore: 5%
SAFTA: 5%
Korea: Nil
3919 90 20      --- Cellulose adhesive tape kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 8.50%
Malaysia: 5%
Thailand: Nil
Singapore: 5%
SAFTA: 5%
Korea: Nil
3919 90 90      --- Other kg. Free 15% - BCD: 5%8 /10%
IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 12%
Chile: 80%
Japan: Nil
Malaysia: 5%
Thailand: Nil
Singapore: 5%
SAFTA: 5%
Korea: Nil
3920 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS            
3920 10 - Of polymers of ehtylene :            
       --- Sheets of polyethylene :            
3920 10 11           ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 8.50%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 10 12           ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 8.50%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 10 13           ---- Geomembrane, confirming to IS 16352 kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 10 19           ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 8.50%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
       --- Other :            
3920 10 91           ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 10 92           ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 10 99           ---- Other kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 20 - Of polymers of propylene :            
3920 20 10      --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 20 20      --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 20 90      --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 30 - Of polymers of styrene :            
3920 30 10      --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 30 20      --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 30 90      --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
  - Of polymers of vinyl chloride:            
3920 43 00      -- Containing by weight not less than 6% of plasticizers kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 49 00      -- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
  - Of acrylic polymers:            
3920 51      -- Of poly (methyl methacrylate):            
            --- Sheets :            
3920 51 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 51 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 51 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Other :            
3920 51 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 51 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 51 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 59      -- Other :            
            --- Polyacrylate sheets:            
3920 59 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 59 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 59 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Other :            
3920 59 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 59 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 59 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
  - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters :            
3920 61      -- Of polycarbonates :            
3920 61 10           --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 61 20           --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 61 90           --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3920 62      -- Of poly (ethylene terephthalate):            
3920 62 10           --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3920 62 20           --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3920 62 90           --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3920 63      -- Of unsaturated polyesters :            
3920 63 10           --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3920 63 20           --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3920 63 90           --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3920 69      -- Of other polyesters :            
            --- Packaging film :            
3920 69 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
 IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 19                ---- Other kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Sun and/or dust control film :            
3920 69 21                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 22                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 29                ---- Other kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Other film :            
3920 69 31                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 32                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 39                ---- Other kg. Free 10% - BCD: Nil1,2
 IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Other :            
3920 69 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 69 99                ---- Other kg. Free 10% - BCD: Nil1,2
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
  - Of cellulose or its chemical derivatives :            
3920 71      -- Of regenerated cellulose:            
            --- Cello phane transparent:            
3920 71 11                ---- Film kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 71 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Sheets of cellulose nitrate and celluloid, whether or not plasticized :            
3920 71 21                ---- Plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 71 29                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
            --- Other :            
3920 71 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 71 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 71 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 73      -- Of cellulose acetate :            
            --- Sheet of cellulose acetate, non-plasticized:            
3920 73 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 73 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 73 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Sheets of cellulose acetate, plasticized :            
3920 73 21                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 73 22                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 73 29                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Other :            
3920 73 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 73 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 73 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 79      -- Of other cellulose derivatives :            
            --- Sheets of cellulose nitrate and celluloid, whether or not plasticized :            
3920 79 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 79 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 79 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Other :            
3920 79 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 79 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 79 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Of other plastics:            
3920 91      -- Of poly (vinyl butyral):            
3920 91 10           --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 91 20           --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 91 90           --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3920 92      -- Of polyamides :            
            --- Poly (amide fluoride) film:            
3920 92 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 92 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 92 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Other :            
3920 92 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 92 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 92 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 93      -- Of amino-resins :            
3920 93 10           --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 93 20           --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 93 90           --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 94      -- Of phenolic resins :            
3920 94 10           --- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 94 20           --- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 94 90           --- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3920 99           --- Of other plastics :            
            --- Plates, sheets, film, foil and strip of poly(vinyl acetate) :            
3920 99 11                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 12                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 19                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Film, sheets, strip of vinyl plastics :            
3920 99 21                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 22                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 29                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate :            
3920 99 31                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 32                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 39                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Sheet of poly (tetrafluoro-ethylene) (PTFE):            
3920 99 41                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 42                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 49                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Retro reflective sheeting :            
3920 99 51                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 52                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 59                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 60                ---- Clicking boards for leather machinery kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
            --- Other :            
3920 99 91                ---- Rigid, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 92                ---- Flexible, plain kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3920 99 99                ---- Other kg. Free 10% - BCD: Nil1,2
  IGST: 18%
ADD:
N/N 05/2024  upto 13.03.2029
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS            
  - Cellular :            
3921 11 00      -- Of polymers of styrene kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3921 12 00      -- Of polymers of vinyl chloride kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
3921 13      -- Of polyurethanes:            
3921 13 10           --- Flexible kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 13 90           --- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 14 00      -- Of regenerated cellulose kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3921 19 00      -- Of other plastics kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
3921 90 - Other :            
3921 90 10      --- Thermocol kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
       --- Of polymers of vinyl chloride :            
3921 90 21           ---- Rigid, lacquered kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 22           ---- Flexible, lacquered kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 23           ---- Rigid, metallised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 24           ---- Flexible, metallised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 25           ---- Rigid, laminated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 26           ---- Flexible, laminated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 29           ---- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
       --- Of regenerated cellulose :            
3921 90 31           ---- Rigid, lacquered kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 32           ---- Flexible, lacquered kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 33           ---- Rigid, metallised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 34           ---- Flexible, metallised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 35           ---- Rigid, laminated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 36           ---- Flexible, laminated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 39           ---- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
       --- Other :            
3921 90 91           ---- Rigid, lacquered kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 92           ---- Flexible, lacquered kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 93           ---- Rigid, metallised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 94           ---- Flexible, metallised kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 95           ---- Rigid, laminated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 96           ---- Flexible, laminated kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3921 90 99           ---- Other kg. Free 10% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 06/2024  upto 13.03.2027
N/N 22/2022  upto 14.06.2027
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
3922 BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS            
3922 10 00 - Baths, shower-baths, sinks and wash basins kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 10.5%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3922 20 00 - Lavatory seats and covers kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 10.5%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3922 90 00 - Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
UAE: 10.5%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS            
3923 10 - Boxes, cases, crates and similar articles:            
3923 10 10      --- Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 10 20      --- Watch-box, jewellery box and similar containers of plastics kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 10 30      --- Insulated ware kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 10 40      --- Packing for accommodating connectors kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 10 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
  - Sacks and bags (including cones):            
3923 21 00      -- Of polymers of ethylene kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 10.50%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3923 29      -- Of other plastics:            
3923 29 10           --- Of poly (vinyl chloride) kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3923 29 90           --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 12%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3923 30 - Carboys, bottles, flasks and similar articles:            
3923 30 10      --- Insulated ware kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 12%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 30 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 40 00 - Spools, cops, bobbins and similar supports kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3923 50 - Stoppers, lids, caps and other closures :            
3923 50 10      --- Caps and closures for bottles kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3923 50 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3923 90 - Other :            
3923 90 10      --- Insulated ware kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3923 90 20      --- Aseptic bags kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3923 90 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3924 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS            
3924 10 - Tableware and kitchenware :            
3924 10 10      --- Insulated ware kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
Korea: 6.25%
3924 10 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
Korea: 6.25%
3924 90 - Other :            
3924 90 10      --- Toilet articles kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3924 90 20      --- Insulated ware kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3924 90 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3925 BUILDERS’ WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED            
3925 10 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
3925 20 00 - Doors, windows and their frames and thresholds for doors kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3925 30 00 - Shutters, blinds (including venetian blinds) and similar articles and parts thereof kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3925 90 - Other :            
3925 90 10      --- Of polyurethane kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3925 90 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 18%
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914            
3926 10 - Office or school supplies :            
       --- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments :            
3926 10 11           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 10 19           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Other :            
3926 10 91           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 10 99           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 20 - Articles of apparel and clothing accessories (including gloves, mittens and mitts) :            
       --- Gloves :            
3926 20 11           ---- DisposableFree kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 20 19           ---- Non-disposable kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Aprons :            
3926 20 21           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 20 29           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Plastic stickers for garments :            
3926 20 31           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 20 39           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Collar stays, patties, butterfly, shoulder-pads and other stays :            
3926 20 41           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 20 49           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Other :            
3926 20 91           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 20 99           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 30 - Fittings for furniture, coach work or the like :            
3926 30 10      --- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
Korea: 6.25%
3926 30 90      --- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
SAFTA: 5%
Korea: 6.25%
3926 40 - Statuettes and other ornamental articles :            
       --- Bangles :            
3926 40 11           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 19           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Beads :            
3926 40 21           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 29           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Statuettes :            
3926 40 31           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 39           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Table and other household articles (including hotel and restaurant) for decoration :            
3926 40 41           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 49           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Decorative sheets :            
3926 40 51           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 59           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 60      --- Sequine kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
       --- Other :            
3926 40 91           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 40 99           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3926 90 - Other :            
3926 90 10      --- PVC belt conveyor kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Couplers, packing rings, O rings and the like:            
3926 90 21           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 29           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts:            
3926 90 31           ---- Of polyurethane foam kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 39           ---- Other kg. Free 15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods :            
3926 90 41           ---- Of polyurethane foam kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 49           ---- Other kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Retroreflective sheeting of other than of heading 3920 :            
3926 90 51           ---- Of polyurethane foam kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 59           ---- Other kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Hangers :            
3926 90 61           ---- Of polyurethane foam kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 69           ---- Other kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Plastic or nylon tipped hammers; insulating liner of nylon , HDPE :            
3926 90 71           ---- Of polyurethane foam kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 79           ---- Other kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
UAE: Nil
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 80      --- Polypropylene articles, not elsewhere specified or included kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
       --- Other:            
3926 90 91           ---- Of polyurethane foam kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3926 90 99           ---- Other kg. Free  15% - BCD: Nil 1,4.. /5%1 /7.5%
IGST: 12%/18%/NIL
ADD:
N/N 25/2021  upto 25.04.2026
Mauritius: 9%
Chile: 80%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil

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)

2. If , the importer at the time of import,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and (Vide:- Notification No.50/2017-Condition No- 22)

3 If the importer at the time of importation,-

(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; (Vide:- Notification No.50/2017-Condition No- 24)

4. If, imported for the manufacture of Copper - T contraceptives.  (Vide:- Notification No.50/2017-Condition No- 25)

5. If, -
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.  (Vide:- Notification No.50/2017-Condition No- 48)

6. If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.  (Vide:- Notification No.50/2017-Condition No- 108)

7. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis.  (Vide:- Notification No.50/2017-Condition No- 113)

8. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.57/2017-Condition No- 1)