CHAPTER 11 (Chapter Notes)

Tariff Item.

Description of article 

Units Rate of Duty
      Standard Preferential Areas Effective rate of duty
(1)

(2)

(3) (4) (5) (6)

1101 00 00

Wheat or meslin flour 

Kg. 30% - IGST: 5%

1102

Cereal flours other than that of wheat or meslin 

       

1102 20 00

- Maize (corn) flour

Kg. 30% - IGST: 5%
1102 90 - Other:-         

1102 90 10

- Rye flour  

Kg. 30% - IGST: 5%
  - - - Rice flour:        
1102 90 21   - - - - Brown rice flour   Kg. 30% -  
1102 90 22     - - - - White rice flour  Kg. 30% -  
1102 90 29      - - - - Other  Kg. 30% -  

1102 90 90 

- Other

Kg. 30% - IGST: 5%

1103

- Cereal groats, meal and pellets

       

 

- Groats and meal:

       

1103 11 

-- Of Wheat:

       

1103 11 10

--- Groat

Kg. 30% - IGST: 5%

1103 11 20

--- Meal

Kg. 30% - IGST: 5%

1103 13 00

-- Of maize (corn) 

Kg. 30% - IGST: 5%

1103 19 00 

-- Of other cereals 

Kg. 30% - IGST: 5%

1103 20 00

-- Pellets

Kg. 30% - IGST: 5%

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 1006; germ of cereals, whole, rolled, flaked or ground 

       

 

- Rolled or flaked grains :

       

1104 12 00 

-- Of Oats 

Kg. 30% - IGST: 5%

1104 19 00 

-- Of other cereals 

Kg. 30% - IGST: 5%

 

- Other worked grains (for example, hulled, pearled, sliced or kibbled):

       

1104 22 00

-- Of oats 

Kg. 1[15%]

old[30%]

- BCD: 15% upto 30/04/2022
BCD:
25% concession on specified countries
IGST:
5%

1104 23 00 

-- Of maize (corn) 

Kg. 30% - IGST: 5%

1104 29 00 

-- Of other cereals 

Kg. 30% - IGST: 5%

1104 30 00 

- Germ of cereals, whole, rolled, flaked or ground 

Kg. 30% - IGST: 5%

1105

Flour, meal, powder, flakes, granules and pellets of potatoes 

       

1105 10 00 

- Flour, meal and powder 

Kg. 30% - IGST: 5%

1105 20 00 

- Flakes; granules and pellets 

Kg. 30% - IGST: 5%

1106

Flour, meal and powder of the dried leguminous vegetables of heading No. 0713, of sago or of roots or tubers of heading No. 0714 or of the products of Chapter 8 

       

1106 10

- Of the dried leguminous vegetables of heading No. 0713 

       
1106 10 10  --- Guar Meal Kg. 30% -  
1106 10 90  --- Others Kg. 30% - IGST: 5%

1106 20

- Of sago or of roots or tubers of heading 0714 :

       

1106 20 10

--- Of sago

Kg. 30% - IGST: 5%

1106 20 20

--- Of manioc (cassava)

Kg. 30% - IGST: 5%

1106 20 90

--- Of other roots and tubers

Kg. 30% - IGST: 5%

1106 30

- Of the products of Chapter 8 :

    -  

1106 30 10

--- Of tamarind

Kg. 30% - IGST: 5%

1106 30 20

--- Of singoda

Kg. 30% - IGST: 5%

1106 30 30

--- Mango flour

Kg. 30% - IGST: 5%

1106 30 90

--- Other

Kg. 30% - IGST: 5%

1107

Malt, whether or not roasted 

       

1107 10 00

- Not roasted 

Kg. 1[30%]

old[40%]

 
- BCD: 30% upto 30/04/2022
BCD:
25% concession on specified countries
IGST:
18%

1107 20 00

- Roasted 

Kg. 30% - BCD: 25% concession on specified countries
IGST:
18%

1108

Starches; inulin 

       

 

- Starches: 

       

1108 11 00 

-- Wheat starch 

Kg. 30% - IGST: 12%

1108 12 00 

-- Maize (corn) starch 

Kg. 1[30%]

old[50%]

- BCD: 30% upto 30/04/2022

1108 13 00

-- Potato starch 

Kg. 30% - IGST: 12%

1108 14 00 

-- Manioc (cassava) starch 

Kg. 50% - IGST: 12%

1108 19

-- Other :

       

1108 19 10

--- Sago

Kg. 50% - IGST: 12%

1108 19 90

--- Other

Kg. 50% - IGST: 12%

1108 20 00 

-   Inulin 

Kg. 30% - IGST: 12%

1109 00 00

Wheat Gluten, Whether or not dried 

Kg. 30% - IGST: 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.

 

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)