CHAPTER 10 (Chapter Notes)
|
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
| Standard | Preferential Areas | Effective rate of duty | |||
| (1) |
(2) |
(3) | (4) | (5) | (6) |
|
1001 |
Wheat and meslin |
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|
|
- Durum wheat : |
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|
1001 11 00 |
--- seed |
Kg. | 100% | - | IGST: 5% |
|
1001 19 00 |
--- Other |
Kg. |
1[40%] old[100%] |
- |
BCD: 40%
upto 30/04/2022 IGST: 5% |
|
|
- Other : |
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|
1001 91 00 |
--- seed |
Kg. | 100% | - | IGST: 5% |
|
1001 99 |
--- Other |
||||
|
1001 99 10 |
--- wheat |
Kg. |
1[40%] old[100%] |
- |
BCD: 40%
upto 30/04/2022 IGST: 5% |
|
1001 99 20 |
---- Meslin |
Kg. | 100% | - | IGST: 5% |
|
1002 |
|
||||
|
1002 10 00 |
--- Of seed quality |
Kg. | Free | - |
BCD: NIL
for specified countries IGST: 5% |
|
1002 90 00 |
--- Other |
Kg. | Free | - |
BCD:
See Notifications for specified countries IGST: 5% |
|
1003 |
Barley |
||||
|
1003 10 00 |
--- seed |
Kg. | Free | - |
BCD: See
Notifications for specified countries IGST: 5% |
|
1003 90 00 |
--- Other |
Kg. | Free | - |
BCD: See
Notifications for specified countries IGST: 5% |
|
1004 |
Oats |
||||
|
1004 10 00 |
---seed |
Kg. | Free | - |
BCD: See
Notifications for specified countries IGST: 5% |
|
1004 90 00 |
---Other |
Kg. | Free | - |
BCD: See
Notifications for specified countries IGST: 5% |
|
1005 |
Maize (corn) |
||||
|
1005 10 00 |
- Seed |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1005 90 |
- Other |
||||
| --- Dent corn (Zea mays var. indenta): | |||||
| 1005 90 11 | ---- Yellow | Kg. |
1[50%] old[60%] |
- |
BCD: See
Notification IGST: 5% |
| 1005 90 19 | ---- Other | Kg. |
1[50%] old[60%] |
- |
BCD: See
Notification IGST: 5% |
| 1005 90 20 | --- Flint corn (Zea mays var. indurata) | Kg. |
1[50%] old[60%] |
- |
BCD: See
Notification IGST: 5% |
| 1005 90 30 | --- Pop corn (Zea mays var. everta) | Kg. |
1[50%] old[60%] |
- |
BCD: See
Notification IGST: 5% |
| 1005 90 90 | --- Other | Kg. |
1[50%] old[60%] |
- |
BCD: See
Notification IGST: 5% |
|
1006 |
Rice |
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|
1006 10 |
- Rice in the husk (paddy or rough) : |
||||
|
1006 10 10 |
--- Of seed quality |
Kg. | 80% | - | IGST: 5% |
|
1006 10 90 |
--- Other |
Kg. | 80% | - | IGST: 5% |
|
1006 20 00 |
- Husked (brown) rice |
Kg. | 80% | - | IGST: 5% |
|
1006 30 |
- Semi-milled or wholly-milled rice, whether or not polished or glazed |
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|
1006 30 10 |
--- Rice, parboiled |
Kg. | 70% | - | IGST: 5% |
|
1006 30 20 |
--- Basmati rice |
Kg. | 70% | - | IGST: 5% |
|
1006 30 90 |
--- Other |
Kg. | 70% | - | IGST: 5% |
|
1006 40 00 |
- Broken rice |
Kg. | 80% | - | IGST: 5% |
|
1007 |
Grain sorghum |
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|
1007 10 00 |
--- seed |
Kg. |
1[50%] old[80%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1007 90 00 |
--- Other |
Kg. |
1[50%] old[80%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1008 |
Buckwheat, millet and canary seed; other cereals |
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|
1008 10 |
- Buckwheat |
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|
1008 10 10 |
--- Of seed quality |
Kg. | Free | - |
BCD: See
Notifications for specified countries IGST: 5% |
|
1008 10 90 |
--- Other |
Kg. | Free | - |
BCD: See
Notifications for specified countries IGST: 5% |
|
|
- Millet |
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| 1008 21 | seed | ||||
|
1008 21 10 |
--- Jawar : |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1008 21 20 |
--- Bajra |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1008 21 30 |
--- Ragi |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1008 29 |
---- Other |
||||
|
1008 29 10 |
--- Jawar : |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1008 29 20 |
---- Bajra |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
|
1008 29 30 |
--- Ragi |
Kg. |
1[50%] old[70%] |
- |
BCD: 50%
upto 30/04/2022 IGST: 5% |
| 1008 30 | -Canary seeds: | ||||
|
1008 30 10 |
---- Of seed quality |
Kg. | Free | - | BCD: See Notifications for specified countries |
|
1008 30 90 |
---- Other |
Kg. | Free | - | BCD: NIL for specified countries |
| 1008 40 00 | ---- Fonio (Digitaria spp.) | Kg. | Free | - | BCD: See Notifications for specified countries |
| 1008 50 00 | ------ Quinoa (chenopodium quinoa) | Kg. | Free | - | BCD: See Notifications for specified countries |
| 1008 60 00 | ---- Triticale | Kg. | Free | - | BCD: See Notifications for specified countries |
|
1008 90 |
- Other cereals : |
||||
|
1008 90 10 |
--- Of seed quality |
Kg. | Free | - | BCD: See Notifications for specified countries |
|
1008 90 90 |
--- Other |
Kg. | Free | - | BCD: See Notifications for specified countries |
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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)