Chapter 49 (Chapter Notes)

Relevant Judgements

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.

       

4901 10

- In single sheets, whether or not folded :

       

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:

       

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.

       

4902 10

- Appearing at least four times a week :

       

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 :

       

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.

       

4903 00

- Children s picture, drawing or colouring books :

       

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

       

4905 20 00

- In book form

Kg. Free - BCD: See Notifications for specified countries
4905 90

- Other :

       

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:

       

4905 91 00

- In book form

Kg. Free - BCD: NIL for specified countries

4905 99

- Other :

       

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]

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 :

       

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)

       

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

       

4909 00

- Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings :

       

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

       

4910 00

- Calendars of any kind, printed, including calendar blocks :

       

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

       

4911 10

- Trade advertising material, commercial catalogues and the like :

       

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:

       

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 :

       

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.