CHAPTER 94 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
9401 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF            
9401 10 00 - Seats of a kind used for aircraft u Free 25% - IGST: 5% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 20 00 - Seats of a kind used for motor vehicles u Free 25% - IGST: 18% Singapore: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
  - Swivel seats with variable height adjustment:            
9401 31 00      -- Of wood u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 39 00      -- Other u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Seats other than garden seats or camping equipment, convertible into beds:            
9401 41 00      -- Of wood u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 49 00      -- Other u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Seats of cane, osier, bamboo or similar materials:            
9401 52 00      -- Of bamboo u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 53 00      -- Of rattan u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 59 00      -- Other u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other seats, with wooden frames :            
9401 61 00      -- Upholstered u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 69 00      -- Other u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other seats, with metal frames :            
9401 71 00      -- Upholstered u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 79 00      -- Other u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9401 80 00 - Other seats u Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Parts:            
9401 91 00      -- Of wood kg. Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
9401 99 00      -- Other kg. Free 25% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
9402 MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING            
9402 10 - Dentists', barbers' or similar chairs and parts thereof :            
9402 10 10      --- Dentists' chairs and parts thereof u Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9402 10 90      --- Other u Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9402 90 - Other :            
9402 90 10      --- Hospital beds with mechanical fittings u Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9402 90 20      --- Parts u Free 10% - IGST: 18% Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9402 90 90      --- Other u Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9403 OTHER FURNITURE AND PARTS THEREOF            
9403 10 - Metal furniture of a kind used in offices :            
9403 10 10      --- Of steel kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9403 10 90      --- Other kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9403 20 - Other metal furniture :            
9403 20 10      --- Of steel kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 20 90      --- Other kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 30 - Wooden furniture of a kind used in offices :            
9403 30 10      --- Cabinetware kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: 14.3%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
9403 30 90      --- Other kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
9403 40 00 - Wooden furniture of a kind used in the kitchen u Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9403 50 - Wooden furniture of a kind used in the bed room :            
9403 50 10      --- Bed stead u Free 25% - IGST: 12%/18% UAE: 17.5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9403 50 90      --- Other u Free 25% - IGST: 12%/18% UAE: 17.5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9403 60 00 - Other wooden furniture u Free 25% - IGST: 12%/18% UAE: 17.5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 70 00 - Furniture of plastics kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
  - Furniture of other materials, including cane, osier, bamboo or similar materials :            
9403 82 00      -- Of bamboo u Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 83 00      -- Of rattan u Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 89 00      -- Other u Free 25% - IGST: 12%/18% UAE: 17.5%
Australia: 14.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 90 00 - Parts kg.   25% - IGST: 12%/18% Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Parts:            
9403 91 00      -- Of wood kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Chile: 80%
Australia: 14.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9403 99 00      -- Other kg. Free 25% - IGST: 12%/18% UAE: 17.5%
Chile:
80%
Australia: 14.3%
Japan: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9404 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS  , CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED            
9404 10 00 - Mattress supports kg. Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
  - Mattresses :            
9404 21      -- Of cellular rubber or plastics, whether or not covered :            
9404 21 10           --- Of rubber u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 21 90           --- Of plastic u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 29      -- Of other materials :            
9404 29 10           --- Spring interior u Free 25% - IGST: 5%/12%/18% UAE: 10%
Chile: 80%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 29 20           --- Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 29 90           --- other u Free  25% - IGST: 5%/12%/18% UAE: 10%
Chile: 80%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 30 - Sleeping bags :            
9404 30 10      --- Filled with feathers or down u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 30 90      --- Other u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 40 - Quilts, bedspreads, eiderdowns and duvets (comforters):            
9404 40 10      --- Quilts u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 40 20      --- Bedspreads u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 40 30      --- Eiderdowns u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 40 40      --- Duvets (comforters) u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9404 90 00 - Other kg. Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9405 LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED            
  - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:            
9405 11 00      -- Designed for use solely with light-emitting diode (LED) light sources u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9405 19 00      -- Other u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
  - Electric table, desk, bedside or floor-standing luminaires:            
9405 21 00      -- Designed for use solely with light-emitting diode (LED) light sources u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9405 29 00      -- Other u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
  - Lighting strings of a kind used for Christmas trees:            
9405 31 00      -- Designed for use solely with light-emitting diode (LED) light sources u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9405 39 00      -- Other u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
  - Other electric luminaires and lighting fittings:            
9405 41 00      -- Photovoltaic, designed for use solely with light-emitting diode (LED) light sources u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9405 42 00      -- Other, designed for use solely with light-emitting diode (LED) light sources u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9405 49 00      -- Other u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: Nil
Japan: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9405 50 00 - Non-electrical luminaires and lighting fittings u Free 25% - BCD: 15%
IGST:
5%/12%/18%
UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
  - Illuminated signs, illuminated name-plates and the like:            
9405 61 00      -- Designed for use solely with light-emitting diode (LED) light sources u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
9405 69 00      -- Other u Free 25% - IGST: 5%/12%/18% UAE: 10%
Australia: 14.3%
Japan: Nil
SAFTA: 5%
Korea: Nil
  - Parts :            
9405 91 00      -- Of glass kg. Free 25% - IGST: 5% UAE: 10%
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9405 92 00      -- Of plastics kg. Free 25% - IGST: 5% UAE: 10%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9405 99 00      -- Other kg. Free 25% - IGST: 5% Singapore: Nil
UAE: 10%
Australia: 14.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 PREFABRICATED BUILDINGS            
9406 10 - Of wood:            
9406 10 10      --- Green-houses u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 10 20      --- For cold storage u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 10 30      --- Silos for storing ensilage  u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%

Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 10 90      --- Other u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 20 00 - Modular building units, of steel u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 90 - Other:            
9406 90 10      --- Green-houses u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 90 20      --- For cold storage u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 90 30      --- Silos for storing ensilage u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9406 90 90      --- Other u Free 10% - IGST: 18% UAE: Nil
Chile: 80%
Australia: 4%
Malaysia: Nil
SAFTA: 5%
Korea: Nil