CHAPTER 57 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of goods

Unit

 Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries

(1)

(2)

 (3) (4) (5) (6) (7) (8)
5701 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED, WHETHER OR NOT MADE UP            
5701 10 - Of wool or fine animal hair:            
5701 10 10      --- Hand-made m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5701 10 90      --- Other m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5701 90 - Of other textile materials:            
       --- Of cotton:            
5701 90 11           ---- Hand-made m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5701 90 19           ---- Other m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5701 90 20      --- Of coir including geo textile m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Of silk:            
5701 90 31           ---- Hand-made m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5701 90 39           ---- Other m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5702 CARPETS AND OTHER TEXTILE FLOOR COVERINGS,WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING “KELEM”, “SCHUMACKS  ”, “KARAMANIE” AND SIMILAR HAND-WOVEN RUGS            
5702 10 00 - “Kelem”, “Schumacks ”, “Karamanie” and similar hand-woven rugs m2 Free  20% -  IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5702 20 - Floor coverings of coconut fibres (coir):            
5702 20 10      --- Coir matting  , woven m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 20 20      --- Coir carpets and other rugs m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 20 90      --- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Other, of pile construction, not made up:            
5702 31      -- Of wool or fine animal hair :            
5702 31 10           --- Carpets m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 31 20           --- Druggets m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 31 30           --- Mats and matting m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 31 40           --- Carpeting , floor rugs and the like m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 31 90           --- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 32      -- Of man-made textile material :            
5702 32 10           --- Carpets, carpeting and  rugs and the like  m2 Free

 20% or Rs.105 per sq. metre, whichever is higher

 -  IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
5702 32 20           --- Mats and matting m2 Free

20% or Rs.105 per sq.metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
5702 32 90           --- Other m2 Free

20% or Rs.105 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
5702 39      -- Of other textile materials:            
5702 39 10           --- Carpets and other floor coverings other than durries of cotton m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5702 39 20           --- Carpets and other floor coverings, of silk m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5702 39 90           --- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
Australia: 11.4%
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other, of pile construction, made up :            
5702 41      --  Of wool or fine animal hair :            
5702 41 10           --- Carpets m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 41 20           --- Druggets m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 41 30           --- Mats and matting m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 41 90           --- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 42      -- Of man made textile materials:            
5702 42 10           --- Carpets, carpeting and rugs m2  Free

20% or Rs. 80 per sq metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5702 42 20           --- Mats and mattings m2 Free

20% or Rs. 80 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5702 42 30           --- Carpets, rugs and mats of Handloom m2 Free

20% or Rs. 80 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5702 42 90           --- Other m2 Free

20% or Rs. 80 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5702 49      -- Of other textile materials :            
5702 49 10           --- Carpets and other floor coverings other than durries of cotton  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 49 20           --- Carpets and other floor coverings, of silk  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 49 90           --- Other  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 50 - Other, not of pile construction, not made up:  m2 Free

 20%

 -    
       --- Of man-made textile material            
5702 50 21           ---- Carpets, Carpeting and rug  m2 Free

 20% or Rs. 105 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 6.25%
5702 50 22           ---- Mats and matting  m2 Free

 20% or Rs. 105 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 6.25%
5702 50 29           ---- Other  m2 Free

 20% or Rs. 105 per sq. metre, whichever is higher

 - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 6.25%
       --- Of other textiles materials:            
5702 50 31           ---- Carpets and other floor coverings, of cotton other than durries  m2 Free

 20%

 - IGST: 5%/12%
SWS: NIL		 UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 50 32           ---- Carpets and other floor coverings, of silk  m2 Free

 20%

 - IGST: 5%/12%
SWS: NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 50 33           ---- Place mat and other similar goods  m2 Free

 20%

 - IGST: 5%/12%
SWS: NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 50 39           ---- Other  m2 Free

 20%

 - IGST: 5%/12%
SWS: NIL		 UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Other, not of pile construction, made up:            
5702 91      -- Of wool or fine animal hair :            
5702 91 10           --- Carpet  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 91 20           --- Drugget  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 91 30           --- Mats and matting  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 91 90           --- Other  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5702 92      -- Of man-made textile materials :            
5702 92 10           --- Carpets, carpeting and rugs  m2 Free  20% or Rs. 110 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
5702 92 20           --- Mats and mattings  m2 Free  20% or Rs. 110 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
5702 92 90           --- Other  m2 Free  20% or Rs. 110 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
5702 99      -- Of other textile materials :            
5702 99 10           --- Carpets and other floor coverings, of cotton other than durries  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5702 99 20           --- Carpets and other floor coverings, of silk  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5702 99 90           --- Other  m2 Free

 20%

 - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5703 CARPETS AND OTHER TEXTILE FLOOR COVERINGS (INCLUDING TURF  ), TUFTED, WHETHER OR NOT MADE UP            
5703 10 - Of wool or fine animal hair            
5703 10 10      --- Carpets m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
SAFTA: 8%
Korea: Nil
5703 10 20      --- Mats and matting m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
SAFTA: 8%
Korea: Nil
5703 10 90      --- Other m2 Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
SAFTA: 8%
Korea: Nil
  - Of nylon or other polyamides:            
5703 21 00      -- Turf m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 40
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 29      -- Other:            
5703 29 10           --- Carpets, carpeting and rug m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 40
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 29 20           --- 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 40
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 29 90           --- Other m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 40
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  -Of other man-made textile materials:            
5703 31 00      -- Turf m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 39      -- Other:            
5703 39 10           --- Carpets, carpeting and rugs m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 31.4
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 39 20           --- 100% polypropylene carpet mats with jute, rubber, latex or PU foam backing m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 31.4
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 39 90           --- Other m2 Free 20% or Rs. 70 per sq. metre, whichever is higher - IGST: 5%/12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5703 90 - Of other textile materials:            
5703 90 10      --- Carpets and other floor coverings, of cotton, other than durries m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5703 90 20      --- Carpets and floor coverings of coir m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5703 90 90      --- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5704 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP            
5704 10 00 - Tiles, having a maximum surface area of 0.3 m2 m2 Free 20% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5704 20 - Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2            
5704 20 10      --- Cotton m2 Free 20% - IGST: 12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 20
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5704 20 20      --- Woollen, other than artware m2 Free 20% - IGST: 12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 5.7% or Rs. 20
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5704 20 90      --- Other m2 Free 20% - IGST: 12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 20
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5704 90 - Other :            
5704 90 10      --- Cotton m2 Free 20% or Rs, 35 per sq. metre, whichever is higher - IGST: 12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 20
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5704 90 20      --- woollen, other than artware m2 Free 20% or Rs, 35 per sq. metre, whichever is higher - IGST: 12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 20
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5704 90 90      --- Other m2 Free 20% or Rs, 35 per sq. metre, whichever is higher - IGST: 12%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: 11.4% or Rs. 20
per sq.mtr., whichever is higher
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705

OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP

            
5705 00 - Other carpets and other textile floor coverings, whether or not made up:            
       --- Carpets :            
5705 00 11           ---- Of silk m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 19           ---- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Durries :            
5705 00 21           ---- Durries cotton m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 22           ---- Durries of man-made fibres m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 23           ---- Durries of wool m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 24           ---- Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries,Rag Rug Durrie, Printed Durries, Druggets) m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 29           ---- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Of jute :            
5705 00 31           ---- Of blended jut m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 32           ---- Of coir jute m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 39           ---- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Carpets, carpeting, rugs, mats and mattings:            
5705 00 41           ---- knitted m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 42           ---- Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 49           ---- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5705 00 90      --- Other m2 Free 20% - IGST: 5%/12% Singapore: Nil
UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil