Chapter 49 (Chapter Notes)
Tariff Item |
Description of article |
Unit | Rate of duty | ||
Standard | Preferential Areas | Effective Rate of Duty | |||
(1) | (2) | (3) | (4) | (5) | (6) |
4901 |
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. |
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4901 10 |
- In single sheets, whether or not folded : |
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4901 10 10 |
Printed books |
[u] | 10% | - |
BCD: 5%
BCD: See Notifications for specified countries IGST: 5% |
4901 10 20 |
Pamphlets, booklets, brochures, leaflets and similar printed matter |
[u] | 10% | - |
BCD: NIL
for specified countries IGST: 5% |
- Other: |
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4901 91 00 |
- Dictionaries and encyclopaedias, and serial instalments thereofu |
[u] | 10% | - |
BCD: 5%
BCD: See Notifications for specified countries IGST: 5% |
4901 99 00 |
- Other |
[u] | 10% | - |
BCD: 5%
BCD: See Notifications for specified countries BCD: 5% IGST: 5% |
4902 |
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. |
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4902 10 |
- Appearing at least four times a week : |
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4902 10 10 |
-- Newspapers |
Kg. | Free | - | BCD: See Notifications for specified countries |
4902 10 20 |
-- Journals and periodicals |
Kg. | Free | - | BCD: See Notifications for specified countries |
4902 90 |
- Other : |
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4902 90 10 |
-- Newspapers |
Kg. | Free | - | BCD: See Notifications for specified countries |
4902 90 20 |
-- Journals and periodicals |
Kg. | Free | - | BCD: See Notifications for specified countries |
4903 |
Children s picture, drawing or colouring books. |
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4903 00 |
- Children s picture, drawing or colouring books : |
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4903 00 10 |
-- Picture books |
Kg. | 10% | ||
4903 00 20 |
-- Drawing or colouring books |
Kg. | 10% | BCD: NIL for specified countries | |
4904 00 00 |
Music, printed or in manuscript, whether or not bound or illustrated |
Kg. | Free | BCD: See Notifications for specified countries | |
4905 |
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
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4905 20 00 |
- In book form |
Kg. | Free | - | BCD: See Notifications for specified countries |
4905 90 |
- Other : |
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4905 90 10 |
--- Geographical, hydrological, astronomical maps or charts |
Kg. | Free | - | BCD: See Notifications for specified countries |
4905 90 20 |
--- Globe |
Kg. | Free | - | BCD: See Notifications for specified countries |
4905 90 90 |
--- Other |
Kg. | Free | - | BCD: See Notifications for specified countries |
deleted[4905 10 00 |
- Globes |
Kg. | Free | - | BCD: NIL for specified countries |
- Other: |
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4905 91 00 |
- In book form |
Kg. | Free | - | BCD: NIL for specified countries |
4905 99 |
- Other : |
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4905 99 10 |
-- Geographical, hydrological, astronomical maps or charts |
Kg. | Free | - | BCD: NIL for specified countries |
4905 99 90 |
-- Other |
Kg. | Free | - | BCD: NIL for specified countries] |
4906 00 00 |
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand written texts; photographic reproduction or sensitised paper and carbon copies of the foregoing |
Kg. | 10% | - |
BCD: Nil
BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4907 |
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title |
IGST:
12% [Till
30.09.2021] IGST: 18% [wef 01.10.2021] |
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4907 00 |
- Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title : |
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4907 00 10 |
-- Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value |
Kg. | 10% | - |
BCD: Nil BCD: Nil for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4907 00 20 |
-- Bank notes |
Kg. | 10% | - |
BCD: Nil BCD: Nil for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4907 00 30 |
-- Documents of title conveying the right to use Information Technology software |
Kg. | 10% | - |
BCD: Nil
BCD: NIL for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4907 00 90 |
-- Other |
Kg. | 10% | - |
BCD: Nil BCD: Nil for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4908 |
Transfers (decalcomanias) |
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4908 10 00 |
- Transfer (decalcomanias), vitrifiable |
Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4908 90 00 |
- Other |
Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4909 |
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings |
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4909 00 |
- Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings : |
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4909 00 10 |
-- Greeting or wedding cards |
[u] | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4909 00 90 |
-- Other |
[u] | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4910 |
Calendars of any kind, printed, including calendar blocks |
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4910 00 |
- Calendars of any kind, printed, including calendar blocks : |
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4910 00 10 |
-- Advertising calendar |
[u] | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4910 00 90 |
-- Other |
[u] | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 |
Other printed matter, including printed picture and photographs |
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4911 10 |
- Trade advertising material, commercial catalogues and the like : |
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4911 10 10 |
-- Posters, printed |
Kg. | 10% | - |
BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 10 20 |
-- Commercial catalogues |
Kg. | 10% | - |
BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 10 30 |
-- Printed inlay cards |
Kg. | 10% | - |
BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 10 90 |
-- Other |
Kg. | 10% | - |
BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
- Other: |
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4911 91 00 |
- Pictures, designed and photographs |
Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 99 |
- Other : |
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4911 99 10 |
-- Hard copy (printed) of computer software |
Kg. | 10% | - |
BCD:
See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 99 20 |
-- Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices |
Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
4911 99 90 |
-- Other |
Kg. | 10% | - |
BCD:
See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] |
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.