Chapter 31 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
|
3101 |
Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products |
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|
3101 00 |
- Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products : |
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|
3101 00 10 |
-- Guano |
Kg. | 10% | - |
BCD: 7.5% BCD: NIL for specified countries IGST: 5% CESS: 5% |
|
- Other |
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|
3101 00 91 |
-- Animal dung |
Kg. | 10% | - |
BCD: 7.5% BCD: 50% concession on specified countries IGST: 5% CESS: 5% |
|
3101 00 92 |
-- Animal excreta |
Kg. | 10% | - |
BCD: 7.5% BCD: 50% concession on specified countries IGST: 5% CESS: 5% |
|
3101 00 99 |
-- Other |
Kg. | 10% | - |
BCD: 7.5% IGST: 5% CESS: 5% |
|
3102 |
Mineral or chemical fertilisers, nitrogenous |
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|
3102 10 00 |
- Urea, whether or not in aqueous solution |
Kg. | 10% | - |
BCD:
Nil IGST: See Extract CESS: 5% |
|
|
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: |
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|
3102 21 00 |
-- Ammonium sulphate |
Kg. | 5% | - |
IGST:
See Extract CESS: 5% |
|
3102 29 |
-- Other : |
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|
3102 29 10 |
-- Ammonium sulphonitrate |
Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3102 29 90 |
-- Other |
Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3102 30 00 |
- Ammonium nitrate, whether or not in aqueous solution |
Kg. | 10% | - |
BCD:
2.5% BCD: 80% concession on specified countries ADD: See Noti IGST: See Extract CESS: 5% |
|
3102 40 00 |
- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances |
Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3102 50 00 |
- Sodium nitrate |
Kg. | Free | - |
BCD: 7.5% BCD: NIL for specified countries IGST: See Extract CESS: 5% |
|
3102 60 00 |
- Double salts and mixtures of calcium nitrate and ammonium nitrate |
Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3102 80 00 |
- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution |
Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3102 90 |
- Other, including mixtures not specified in the foregoing sub-headings : |
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|
3102 90 10 |
-- Double salts or mixtures of calcium nitrate and magnesium nitrate |
Kg. | 10% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3102 90 90 |
-- Other |
Kg. | 10% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3103 |
Mineral or chemical fertilisers, phosphatic |
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|
|
- Superphosphates |
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| 3103 11 00 | -Containing by weight 35% or more of diphosphorus pentaoxide (P2O5) | Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
| 3103 19 00 | --Other | Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3103 90 00 |
--Other |
Kg. | 10% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3104 |
Mineral or chemical fertilisers, potassic |
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|
3104 20 00 |
- Potassium chloride |
Kg. | 10% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3104 30 00 |
- Potassium sulphate |
Kg. | 5% | - |
BCD:
5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3104 90 00 |
- Other |
Kg. | 10% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3105 |
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |
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|
3105 10 00 |
- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |
Kg. | 10% | - |
BCD: 7.5% BCD: 50% concession on specified countries IGST: See Extract CESS: 5% |
|
3105 20 00 |
- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium |
Kg. | 5% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3105 30 00 |
- Diammonium hydrogen ortho phosphate (diammonium phosphate) |
Kg. | 5% | - |
BCD:
Nil IGST: See Extract CESS: 5% |
|
3105 40 00 |
- Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen ortho phosphate (diammonium phosphate) |
Kg. | 5% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
|
- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: |
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|
3105 51 00 |
-- Containing nitrates and phosphates |
Kg. | 5% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3105 59 00 |
-- Other |
Kg. | 5% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3105 60 00 |
- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
Kg. | 5% | - |
BCD: 7.5% IGST: See Extract CESS: 5% |
|
3105 90 |
-Other : |
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|
3105 90 10 |
-- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium |
Kg. | 5% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
|
3105 90 90 |
-- Other |
Kg. | 5% | - |
BCD: 7.5% BCD: 80% concession on specified countries IGST: See Extract CESS: 5% |
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.