Chapter 27 (Chapter Notes)
|
Tariff Item |
Description of article | Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 2701 | - Coal; briquettes, ovoids and similar solid fuels manufactured from coal | ||||
| - Coal, whether or not pulverised, but not agglomerated : | |||||
| 2701 11 00 | -- Anthracite | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 BCD: NIL for specified countries IGST: 5% CESS: See Notification |
| 2701 12 00 | -- Bituminous coal | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 IGST: 5% CESS: See Notification |
| 2701 19 | -- Other coal : | ||||
| 2701 19 10 | --- Coking Coal | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 IGST: 5% CESS: See Notification |
| 2701 19 20 | --- Steam coal | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 IGST: 5% CESS: See Notification |
| 2701 19 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 IGST: 5% CESS: See Notification |
| 2701 20 | - Briquettes, ovoids and similar solid fuels manufactured from coal : | ||||
| 2701 20 10 | --- Anthracite agglomerated | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 IGST: 5% CESS: See Notification |
| 2701 20 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 Nil
upto 18/11/2022 IGST: 5% CESS: See Notification |
| 2702 | Lignite, whether or not agglomerated, excluding jet | ||||
| 2702 10 00 | - Lignite, whether or not pulverised, but not agglomerated | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023 IGST: 5% CESS: 1.5% |
| 2702 20 00 | - Agglomerated lignite | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023
IGST: 5% CESS: 1.5% |
| 2703 | Peat (including peat litter), whether or not agglomerated | ||||
| 2703 00 | - Peat (including peat litter), whether or not agglomerated : | ||||
| 2703 00 10 | - Peat whether or not compressed into bales, but not agglomerated | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023
IGST: 5% CESS: 1.5% |
| 2703 00 90 | -- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 2.5%
from 02.02.2023 1% upto 01/02/2023
IGST: 5% CESS: 1.5% |
| 2704 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | ||||
| 2704 00 | - Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : | ||||
| 2704 00 10 | --- Retort carbon (gas carbon) | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
w.e.f 22/05/2022 BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 5% |
| 2704 00 20 | --- Coke and semi-coke of lignite or of peat | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
w.e.f 22/05/2022 BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 5% |
| 2704 00 30 | --- Hard coke of coal | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
w.e.f 22/05/2022 BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 5% |
| 2704 00 40 | --- Soft coke of coal | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
w.e.f 22/05/2022 BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 5% |
| 2704 00 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
w.e.f 22/05/2022 BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 5% |
| 2705 00 00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 5% |
| 2706 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | ||||
| 2706 00 | - Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars: | ||||
| 2706 00 10 | --- Coal tar | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: See Extract |
| 2706 00 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: See Extract |
| 2707 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents | ||||
| 2707 10 00 | - Benzole (benzene) | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2707 20 00 | - Toluole (toluene) | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2707 30 00 | - Xylol (xylenes) | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2707 40 00 | - Naphthalene | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2707 50 00 | - Other aromatic hydrocarbon mixtures of which 66% or more by volume (including losses) distils at 250°C by the ASTM D 86 method | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 BCD: Nil for specified countries IGST: 18% |
| - Other : | |||||
| 2707 91 00 | -- Creosote oils | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2707 99 00 | -- Other | Kg. |
1[2.5%] old[10%] |
- |
BCD:
2.5%
upto 30/04/2022 BCD: Nil for specified countries IGST: 18% |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | ||||
| 2708 10 | - Pitch : | ||||
| 2708 10 10 | --- Obtained by blending with creosote oil or other coal tar distillates | Kg. |
1[5%] old[10%] |
- |
BCD:
5%
upto 30/04/2022 IGST: 18% |
| 2708 10 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD:
5%
upto 30/04/2022 IGST: 18% |
| 2708 20 00 | - Pitch coke | Kg. |
1[5%] old[10%] |
- |
BCD:
5%
upto 30/04/2022 IGST: 18% |
| 2709 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE | ||||
| 2709 00 | --Petroleum oils and oils obtained from bituminous minerals, crude | ||||
| 2709 00 10 | --- Petroleum crude | kg. | 5% | --- | BCD: NIL |
| 2709 00 90 | --- Other | kg. |
1[Free] old[5%] |
--- | BCD: NIL |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations ; waste oils | ||||
| - Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing bio-diesel and other than waste oils. | |||||
| 2710 12 | -- Light Oils and preparations : | ||||
| - - - Naphtha: | |||||
| 2710 12 21 | - - - - Light naphtha | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 12 22 | - - - - Heavy naphtha | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 12 29 | - - - - Full range naphtha | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| - - - Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: | |||||
| 2710 12 31 | - - - - Solvent 60/80 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 12 32 | - - - - Solvent 50/120 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 1[2710 12 39 | - - - - Solvent 145/205 | Kg. | 5% | - |
BCD: See
Notification IGST: See Extract |
| - - - Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: | Kg. | ||||
| 2710 12 41 | - - - - Motor Gasoline conforming to standard IS 2796 | Kg. | 2.5% | - |
BCD: See
Notification IGST: See Extract |
| 2710 12 42 | - - - - E 20 Fuel conforming to standard IS 17021 | Kg. | 2.5% | - |
BCD: See
Notification IGST: See Extract |
| 2710 12 43 | - - - - E 12 Fuel conforming to standard IS 17586 | Kg. | 2.5% | - |
BCD: See
Notification IGST: See Extract |
| 2710 12 44 | - - - - E 15 Fuel conforming to standard IS 17586 | Kg. | 2.5% | - |
BCD: See
Notification IGST: See Extract |
| 2710 12 49 | - - - - M 15 Fuel conforming to standard IS 17076 | Kg. | 2.5% | - |
BCD: See
Notification IGST: See Extract] |
| old[2710 12 39 | - - - - Solvent 145/205 | Kg. | 10% | - |
BCD: See
Notification IGST: See Extract |
| - - - Motor gasoline conforming to standard IS 2796, IS 17021 or IS 17076: | |||||
| 2710 12 41 | - - - - Motor gasoline conforming to standard IS 2796 | Kg. | 10% | - |
BCD: See
Notification IGST: See Extract |
| 2710 12 42 | - - - - E 20 fuel conforming to standard IS 17021 | Kg. | 10% | - |
BCD: See
Notification IGST: See Extract |
| 2710 12 49 | - - - - M15 fuel conforming to standard IS 17076 | Kg. | 10% | - |
BCD: See
Notification IGST: See Extract ] |
| 2710 12 50 | - - - Aviation gasoline conforming to standard IS 1604 | Kg. |
1[Free] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 12 90 | - - - Other | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 19 | - - Other: | ||||
| 2710 19 20 | - - - Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| - - - Kerosene intermediate and oils obtained from kerosene intermediate: | |||||
| 2710 19 31 | - - - - Kerosene intermediate | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 32 | - - - - Kerosene conforming to standard IS 1459 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 39 | - - - - Aviation turbine fuels, kerosene type conforming to standard IS 1571 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| - - - Gas oil and oils obtained from gas oil: | |||||
| 2710 19 41 | - - - - Gas oil | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 42 | - - - - Vacuum gas oil | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 43 | - - - - Light diesel oil conforming to standard IS 15770 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 44 | - - - - Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460 | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 49 | - - - - High flash high speed diesel fuel conforming to standard IS 16861 | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| - - - Fuel oils conforming to standard IS 1593: | |||||
| 2710 19 51 | - - - - Grade LV | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 52 | - - - - Grade MV1 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 53 | - - - - Grade MV2 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 59 | - - - - Grade HV | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| - - - Fuels (Class F) or marine fuels conforming to standard IS 16731: | |||||
| 2710 19 61 | - - - - Distillate oil | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 69 | - - - - Residual oil | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| - - - Base oil and lubricating oil: | |||||
| 2710 19 71 | - - - - Base oil | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 72 | - - - - Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 73 | - - - - Engine oil conforming to standard IS 14234 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 74 | - - - - Automotive gear oil conforming to standard IS 1118 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 75 | - - - - Industrial gear oil conforming to standard IS 8406 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 76 | - - - - General purpose machinery and spindle oils conforming to standard IS 493 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 77 | - - - - Turbine lubricating oil conforming to standard IS 1012 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 78 | - - - - Other lubricating oil, conforming to any other BIS standard | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 79 | - - - - Other lubricating oil, not conforming to any BIS standard | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| - - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil: | |||||
| 2710 19 81 | - - - - Cutting oil conforming to standard IS 1115 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 82 | - - - - Cutting oil (neat) conforming to standard IS 3065 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 83 | - - - - Hydraulic oil conforming to standard IS 3098 or IS 11656 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 84 | - - - - Industrial white oil conforming to standard IS 1083 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 85 | - - - - Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 86 | - - - - Mineral oil for cosmetic industry conforming to standard IS 7299 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 87 | - - - - Jute batching oil conforming to standard IS 1758 | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 88 |
- - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard |
Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 89 | - - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 19 90 | - - - Other | Kg. |
1[5%] old[10%] |
- |
BCD: See
Extract IGST: See Extract |
| 2710 20 | - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils: | ||||
| 2710 20 10 | - - - Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 20 20 | - - - Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 20 90 | - - - Other | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| - Waste oil : | |||||
| 2710 91 00 | - Containing polychlorinated biphenyls PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2710 99 00 | - - Other : | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: See Extract |
| 2711 | Petroleum gases and other gaseous hydrocarbons | ||||
| - Liquified: | |||||
| 2711 11 00 | -- Natural gas | Kg. |
1[2.5%] old[10%] |
- |
BCD: See
Notification IGST: 18% |
| 2711 12 00 | -- Propane | Kg. |
1[2.5%] old[10%] |
- |
BCD: Nil BCD: 2.5% upto 30/04/2022 IGST: 5% |
| 2711 13 00 | -- Butanes | Kg. |
1[2.5%] old[10%] |
- |
BCD: Nil BCD: 2.5% upto 30/04/2022 BCD: See Notifications for specified countries IGST: 5% |
| 2711 14 00 | -- Ethylene, propylene, butylene and butadiene | Kg. |
1[5%] old[10%] |
- |
BCD:
See Extract IGST: 18% |
| 2711 19 | - -Other: | ||||
| 2711 19 10 | -- LPG (for non-automotive purposes) conforming to standard IS 4576 | Kg. |
1[5%] old[10%] |
- | BCD: See Extract |
| 2711 19 20 | -- LPG (for automotive purposes) conforming to standard IS 14861 | Kg. |
1[5%] old[10%] |
- | BCD: See Extract |
| 2711 19 90 | -- Other | Kg. |
1[5%] old[10%] |
- | BCD: See Extract |
| - In gaseous state : | |||||
| 2711 21 00 | -- Natural gas | Kg. |
1[5%] old[10%] |
- |
BCD: See
Notification IGST: 18% |
| 2711 29 00 | -- Other | Kg. |
1[5%] old[10%] |
- |
BCD:
See Extract IGST: 18% |
| 2712 | Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | ||||
| 2712 10 | - Petroleum jelly : | ||||
| 2712 10 10 | --- Crude | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 10 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 20 00 | - Paraffin wax containing by weight less than 0.75% of oil | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 90 | - Other : | ||||
| 2712 90 10 | --- Micro-crystalline petroleum wax | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 90 20 | --- Lignite wax | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 90 30 | --- Slack wax | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 90 40 | - Paraffin wax containing by weight 0.75% or more of oil | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2712 90 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | ||||
| - Petroleum coke: | |||||
| 2713 11 | -- Not calcined: | Kg. | 10% | - | |
| 2713 11 10 | Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049 | Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 2713 11 90 | - - -Other | Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 2713 12 | -- Calcined | ||||
| 2713 12 10 | - - - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 | Kg. |
1[7.5%] old[10%] |
- |
BCD: 7.5%
upto 30/04/2022 IGST: 18% |
| 2713 12 90 | - - - Other | Kg. |
1[7.5%] old[10%] |
- |
BCD: 7.5%
upto 30/04/2022 IGST: 18% |
| 2713 20 00 | - Petroleum bitumen | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2713 90 00 | - Other residues of petroleum oils or of oils obtained from bituminous minerals | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | ||||
| 2714 10 00 | - Bituminous or oil shale and tar sands | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 IGST: 18% |
| 2714 90 | - Other : | ||||
| 2714 90 10 | --- Asphalt, natural | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
Condition BCD: NIL for specified countries IGST: 18% |
| 2714 90 20 | --- Bitumen, natural | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
Condition BCD: NIL for specified countries IGST: 18% |
| 2714 90 30 | --- Gilsonete | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
Condition BCD: NIL for specified countries IGST: 18% |
| 2714 90 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: Nil
Condition BCD: NIL for specified countries IGST: 18% |
| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | ||||
| 2715 00 | - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) : | ||||
| 2715 00 10 | --- Cut backs, bituminous or asphalt | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 18% |
| 2715 00 90 | --- Other | Kg. |
1[5%] old[10%] |
- |
BCD: 5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 18% |
| 2716 00 00 | Electrical energy | 1000 KWH | Rs. 2000 per 1000 Kwh | - |
BCD: See Extract BCD: See Notifications for specified countries |
Exemptions
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. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)