Custom Tariff 2022-23 -Section 11 Chapter 54 - Man-Made Filaments; strip and the like of man-made textile materials

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
5401	Sewing thread of man-made filaments, whether or not put up for retail sale
5401 10 00	- of synthetic filaments	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: 12%
5401 20 00	- Of artificial filaments	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: 12%
5402	Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
	-High tenacity yarn of nylon or other polyamides, whether or not textured:			-
5402 11 10	--Of aramids	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 19	--Other:
5402 19 10	--Nylon tyre yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
²[5402 19 20	- - Nylon 66 filament yarn conforming to IS 13464	Kg.	2.5%	-	ADD: See Notification IGST: See Extract]
5402 19 90	--Other	Kg.	¹[5%] ^old[20%]	-	BCD: 2.5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 20	- High tenacity yarn of polyesters , whether or not textured:
5402 20 10	-- Of terylene Dacron	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 20 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
	- Textured yarn:
5402 31 00	-- Of nylon or other polyamides, measuring per single yarn not more than 50 tex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: See Extract
5402 32 00	-- Of nylon or other polyamides, measuring per single yarn more than 50 tex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: See Extract
5402 33 00	-- Of polyesters	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: See Extract
5402 34 00	---Of polypropylene	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 39	-- Other :
5402 39 10	-- Polypropylene filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 39 20	-- Acrylic filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 39 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
	- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre :
5402 44 00	--Elastomeric	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: See Notifications for specified countries ADD: See Notification IGST: See Extract
5402 45 00	--Other, of nylon or other polyamides	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 46 00	--Other, of polyesters, partially oriented	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 47 00	--Other, of polyesters	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 48 00	--Other, of polypropylene	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 49 00	--Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: See Extract
	- Other yarn, single, with a twist exceeding 50 turns per metre :
5402 51 00	-- Of nylon or other polyamides	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: See Extract
¹[5402 52	- - Of polyesters:
5402 52 10	- - - Polyester yarn-Anti Static Filament	Kg.	2.5%	-	ADD: See Notification IGST: See Extract
5402 52 90	- - - Other	Kg.	5%	-	ADD: See Notification IGST: See Extract]
^old[5402 52 00	-- Of polyesters	Kg.	20%	-	BCD: 2.5% ADD: See Notification IGST: See Extract]
5402 53 00	-- Of polypropylene	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 59	--Other :
5402 59 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
	- Other yarn, multiple (folded) or cabled :
5402 61 00	-- Of nylon or other polyamides	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 62 00	-- Of polyesters	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 63 00	-- Of polypropylene	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 69	- Other :
5402 69 10	-- Polyvinyl acetate filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 69 20	-- Polyvinyl chloride filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 69 30	-- Polypropylene filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 69 40	-- Acrylic filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5402 69 50	-- Polytetrafluoroethylene yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
²[5402 69 60	- - - Ultra high molecular weight poly ethylene filament yarn conforming to ASTM F2848	Kg.	5%	-	ADD: See Notification IGST: See Extract]
5402 69 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: See Extract
5403	Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex
5403 10	- High tenacity yarn of viscose rayon :
5403 10 10	-- Viscose rayon tyre yarn - 1,233 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 10 20	-- Viscose rayon tyre yarn - 1,833 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 10 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
	- Other yarn, single :
5403 31 00	-- Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 32 00	-- Of viscose rayon, with a twist exceeding 120 turns per metre	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 33 00	-- Of cellulose acetate	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 39	--Other :
5403 39 10	-- Cuprammonium rayon	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 39 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
	- Other yarn, multiple (folded) or cabled:
5403 41	-- Of viscose rayon :
5403 41 10	-- Up to 67 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 20	-- Of 83 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 30	-- Of 111 decitex, bright	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 40	-- Of 111 decitex, dull	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 50	-- Of 133 decitex, bright	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 60	-- Of 133 decitex, dull	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 70	-- Of 167 decitex, bright	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 80	-- Of 167 decitex, dull	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 41 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 42	-- Of cellulose acetate :
5403 42 10	-- Acetate rayon filament yarn, 83 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 42 20	-- Acetate rayon filament yarn, 111 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 42 30	-- Acetate rayon filament yarn, 133 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 42 40	-- Acetate rayon filament yarn, 167 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 42 50	-- Acetate rayon filament yarn, 333 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 42 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49	--Other :
	-- Cuprammonium filament yarn :
5403 49 11	-- Of 33 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49 12	-- Of 44 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49 13	-- Of 67 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49 14	-- Of 83 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49 15	-- Of 89 decitex	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49 19	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5403 49 90	-- Others	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5404	Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm
	-Monofilament:
5404 11 00	--Elastomeric	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: See Extract
5404 12 00	--Other, of polypropylene	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5404 19	--Other:
5404 19 10	--Catgut imitation of synthetic yarn, non-sterile	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5404 19 20	--Strip and the like of synthetic fibre material	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5404 19 90	--Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% ^Condition IGST: See Extract
5404 90	- Other :
5404 90 10	-- Catgut imitation of synthetic yarn, non-sterile	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5404 90 20	-- Strip and the like of synthetic fibre materials	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5404 90 90	-- Other	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5405 00 00	Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5406	Man-made filament yarn (other than sewing thread), put up for retail sale
5406 00	Man-made filament yarn (other than sewing thread), put up for retail sale :
5406 00 10	---Synthetic filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5406 00 20	---Artificial filament yarn	Kg.	¹[5%] ^old[20%]	-	BCD: 5% upto 30/04/2022 IGST: See Extract
5407	Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No.5404
5407 10	-Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters :
	- Unbleached :
5407 10 11	-- Parachute fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 12	-- Tent fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 13	-- Nylon furnishing fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 14	-- Umbrella cloth panel fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 15	-- Other nylon and polyamide fabrics (filament)	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 16	-- Polyester suitings	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 19	-- Other polyester fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
	-- Bleached :
5407 10 21	-- Parachute fabrics	m²	¹[10% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 22	-- Tent fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 23	-- Nylon furnishing fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 24	-- Umbrella cloth panel fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 25	-- Other nylon and polyamide fabrics of filament yarn	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 26	-- Polyester suitings	m²	¹[10% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 29	-- Other	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
	-- Dyed :
5407 10 31	-- Parachute fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 32	-- Tent fabrics	m²	¹[10% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 33	-- Nylon furnishing fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 34	-- Umbrella cloth panel fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 35	-- Other nylon and polyamide fabrics (filament)	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 36	-- Polyester suitings	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 39	-- Other	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
	-- Printed :
5407 10 41	-- Parachute fabrics	m²	¹[10% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 42	-- Tent fabrics	m²	¹[10% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 43	-- Nylon furnishing fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 44	-- Umbrella cloth panel fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 45	-- Other nylon and polyamide fabrics (filament)	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 46	-- Polyester suitings	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 49	-- Other	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
	-- Other :
5407 10 91	-- Parachute fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 92	-- Tent fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 93	-- Nylon furnishing fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 94	-- Umbrella cloth panel fabrics	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 95	-- Other nylon and polyamide fabrics of filament yarn	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 96	-- Polyester suitings	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 10 99	-- Other	m²	¹[20% or Rs. 115 per kg., whichever is higher.] ^old[25% or Rs. 115 per kg., whichever is higher.]	-	IGST: 5%
5407 20	-Woven fabrics obtained from strip or the like :
5407 20 10	--Unbleached	m²	¹[20%] ^old[25%]	-	BCD: 80% concession on specified countries IGST: 5%
5407 20 20	--Bleached	m²	¹[20%] ^old[25%]	-	BCD: 80% concession on specified countries IGST: 5%
5407 20 30	-- Dyed	m²	¹[20%] ^old[25%]	-	BCD: 80% concession on specified countries IGST: 5%
5407 20 40	-- Printed	m²	¹[20%] ^old[25%]	-	BCD: 80% concession on specified countries IGST: 5%
5407 20 90	-- Other	m²	¹[20%] ^old[25%]	-	BCD: 80% concession on specified countries IGST: 5%
5407 30	- Fabrics specified in Note 9 to Section XI :
5407 30 10	--Unbleached	m²	¹[20%] ^old[25%]	-	IGST: 5%
5407 30 20	--Bleached	m²	¹[20%] ^old[25%]	-	IGST: 5%
5407 30 30	-- Dyed	m²	¹[20%] ^old[25%]	-	IGST: 5%
5407 30 40	-- Printed	m²	¹[20%] ^old[25%]	-	IGST: 5%
5407 30 90	-- Other	m²	¹[20%] ^old[25%]	-	IGST: 5%
	- Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides :
5407 41	-- Unbleached or bleached :
	--Unbleached :
5407 41 11	--Nylon brasso	m²	¹[20% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 12	--Nylon georgette	m²	¹[10% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 13	--Nylon tafetta	m²	¹[20% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 14	--Nylon sarees	m²	¹[10% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 19	--Other	m²	¹[20% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
	--Bleached :
5407 41 21	--Nylon brasso	m²	¹[10% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 22	--Nylon georgette	m²	¹[10% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 23	--Nylon tafetta	m²	¹[20% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]		IGST: 5%
5407 41 24	--Nylon sarees	m²	¹[10% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 41 29	--Other	m²	¹[20% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 30 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 42	--Dyed :
5407 42 10	--Nylon brasso	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs. 60 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 42 20	--Nylon georgette	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs. 60 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 42 30	--Nylon tafetta	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs. 60 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 42 40	--Nylon sarees	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs. 60 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 42 90	--Other	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs. 60 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 43 00	--Of yarns of different colours	m²	¹[20% or Rs.40 per sq. meter, whichever is higher.] ^old[25% or Rs. 67 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 44	--Printed :
5407 44 10	--Nylon brasso	m²	¹[20% or Rs.35 per sq. meter, whichever is higher.] ^old[25% or Rs. 58 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 44 20	--Nylon georgette	m²	¹[10% or Rs.35 per sq. meter, whichever is higher.] ^old[25% or Rs. 58 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 44 30	--Nylon tafetta	m²	¹[20% or Rs.35 per sq. meter, whichever is higher.] ^old[25% or Rs. 58 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 44 40	--Nylon sarees	m²	¹[20% or Rs.35 per sq. meter, whichever is higher.] ^old[25% or Rs. 58 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 44 90	--Other	m²	¹[20% or Rs.35 per sq. meter, whichever is higher.] ^old[25% or Rs. 58 per sq. meter, whichever is higher.]	-	IGST: 5%
	- Other woven fabrics, containing 85% or more by weight of textured polyester filaments :
5407 51	-- Unbleached or bleached :
	--Unbleached :
5407 51 11	--Polyester shirtings	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 51 19	--Other	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
	--Bleached :
5407 51 21	--Polyester shirtings	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 51 29	--Other	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 52	--Dyed :
5407 52 10	--Polyester shirtings	m²	¹[20% or Rs. 23 per sq. meter, whichever is higher.] ^old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 52 20	--Polyester shuitings	m²	¹[20% or Rs. 23 per sq. meter, whichever is higher.] ^old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 52 30	--Terylene and Dacron sarees	m²	¹[20% or Rs. 23 per sq. meter, whichever is higher.] ^old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 52 40	--Polyester sarees	m²	¹[20% or Rs. 23 per sq. meter, whichever is higher.] ^old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 52 90	--Other	m²	¹[20% or Rs. 23 per sq. meter, whichever is higher.] ^old[25% or Rs. 38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 53 00	--Of yarns of different colours	m²	¹[20% or Rs. 30 per sq. meter, whichever is higher.] ^old[25% or Rs. 50 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 54	--Printed :
5407 54 10	--Terylene and Dacron colours	m²	¹[20% or Rs. 20 per sq. meter, whichever is higher.] ^old[25% or Rs. 20 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 54 20	--Polyester shirtings	m²	¹[20% or Rs. 20 per sq. meter, whichever is higher.] ^old[25% or Rs. 20 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 54 30	--Polyester sarees	m²	¹[20% or Rs. 20 per sq. meter, whichever is higher.] ^old[25% or Rs. 20 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 54 90	--Other	m²	¹[20% or Rs. 20 per sq. meter, whichever is higher.] ^old[25% or Rs. 20 per sq. meter, whichever is higher.]	-	IGST: 5%
	- Other woven fabrics, containing 85% or more by weight of polyester filaments :
5407 61	-- Containing 85% or more by weight of non-textured polyester filaments :
5407 61 10	--Polyester shirtings	m²	¹[20% or Rs.150 per sq. meter, whichever is higher.] ^old[25% or Rs.150 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 61 20	--Polyester suitings	m²	¹[20% or Rs.150 per sq. meter, whichever is higher.] ^old[25% or Rs.150 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 61 90	--Other	m²	¹[20% or Rs.150 per sq. meter, whichever is higher.] ^old[25% or Rs.150 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 69 00	-- Other	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs.60 per sq. meter, whichever is higher.]	-	IGST: 5%
	- Other woven fabrics, containing 85% or more by weight of synthetic filaments :
5407 71	-- Unbleached or bleached :
5407 71 10	--Unbleached	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 71 20	--Bleached	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 72 00	--Dyed	m²	¹[20% or Rs.24 per sq. meter, whichever is higher.] ^old[25% or Rs.24 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 73 00	-- Of yarns of different colours	m²	¹[20% or Rs.36 per sq. meter, whichever is higher.] ^old[25% or Rs.60 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 74 00	-- Printed	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
	- Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton :
5407 81	-- Unbleached or bleached :
	--Unbleached :
5407 81 11	--Nylon georgette	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 12	--Nylon sarees	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 13	--Polyester shirtings	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 14	--Polyester suitings	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]		IGST: 5%
5407 81 15	--Terylene and Dacron sarees	m²	¹[10% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 16	--Polyester dhoti	m²	¹[10% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 19	--Other	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
	--Bleached :
5407 81 21	--Nylon georgette	m²	¹[10% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 22	--Nylon sarees	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 23	--Polyester shirtings	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]		IGST: 5%
5407 81 24	--Polyester suitings	m²	¹[10% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 25	--Terylene and Dacron sarees	m²	¹[10% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 26	--Polyester dhoti	m²	¹[10% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 81 29	--Other	m²	¹[20% or Rs.10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82	--Dyed :
5407 82 10	--Nylon georgette	m²	¹[20% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82 20	--Nylon sarees	m²	¹[20% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82 30	--Polyester shirtings	m²	¹[20% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82 40	--Polyester suitings	m²	¹[20% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82 50	--Terylene and dacron sarees	m²	¹[10% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82 60	--Lungies	m²	¹[20% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 82 90	--Other	m²	¹[20% or Rs.25 per sq. meter, whichever is higher.] ^old[25% or Rs.42 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 83 00	-- Of yarns of different colours	m²	¹[20% or Rs.40 per sq. meter, whichever is higher.] ^old[25% or Rs.67 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84	-- Printed :
5407 84 10	--Nylon georgette	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 20	--Nylon sarees	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 30	--Polyester shirtings	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 40	--Polyester suitings	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 50	--Terylene and dacron sarees	m²	¹[10% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 60	--Lungies	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 70	--Polyester sarees	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 84 90	--Other	m²	¹[20% or Rs.23 per sq. meter, whichever is higher.] ^old[25% or Rs.38 per sq. meter, whichever is higher.]	-	IGST: 5%
	- Other woven fabrics :
5407 91	--Unbleached or bleached :
5407 91 10	--Unbleached	m²	¹[20% or Rs. 15 per sq. meter, whichever is higher.] ^old[25% or Rs. 15 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 91 20	--Bleached	m²	¹[20% or Rs. 15 per sq. meter, whichever is higher.] ^old[25% or Rs. 15 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 92 00	--Dyed	m²	¹[20% or Rs. 40 per sq. meter, whichever is higher.] ^old[25% or Rs. 67 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 93 00	-- Of yarns of different colours	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5407 94 00	-- Printed	m²	¹[20% or Rs. 40 per sq. meter, whichever is higher.] ^old[25% or Rs. 67 per sq. meter, whichever is higher.]	-	IGST: 5%
5408	Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No. 5405
5408 10 00	- Woven fabrics obtained from high tenacity yarn, of viscose rayon	m²	¹[20% ^old[25%]	-	IGST: 5%
	- Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like :
5408 21	-- Unbleached or bleached :
5408 21 10	--Unbleached	m²	¹[20% ^old[25%]	-	IGST: 5%
5408 21 20	--Bleached	m²	¹[20% ^old[25%]	-	IGST: 5%
5408 22	-- Dyed :
	--Fabrics of rayon :
5408 22 11	--Rayon crepe fabrics	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 12	--Rayon jacquards	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 13	--Rayon brocades	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 14	--Rayon georgette	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 15	--Rayon tafetta	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 16	--Rayon suitings	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 17	--Rayon shirtings	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 18	--Rayon sarees	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 19	--Other	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 20	--Fabrics of continuous filament, other than rayon	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 22 90	--Other	m²	¹[20% or Rs.27 per sq. meter, whichever is higher.] ^old[25% or Rs.45 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 23 00	-- Of yarns of different colours	m²	¹[20% or Rs. 28 per sq. meter, whichever is higher.] ^old[25% or Rs. 47 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24	--Printed :
	--Of rayon :
5408 24 11	--Rayon crepe fabrics	m²	¹[20% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 12	--Rayon jacquards	m²	¹[10% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 13	--Rayon brocades	m²	¹[10% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 14	--Rayon georgette	m²	¹[20% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 15	--Rayon tafetta	m²	¹[10% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 16	--Rayon suitings	m²	¹[20% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 17	--Rayon shirtings	m²	¹[20% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 18	--Rayon sarees	m²	¹[10% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 19	--Other	m²	¹[20% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 24 90	--Other	m²	¹[20% or Rs.52 per sq. meter, whichever is higher.] ^old[25% or Rs. 87 per sq. meter, whichever is higher.]	-	IGST: 5%
	- Other woven fabrics :
5408 31	--Unbleached or bleached :
5408 31 10	--Unbleached	m²	¹[20% or Rs. 25 per sq. meter, whichever is higher.] ^old[25% or Rs. 25 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 31 20	--Bleached	m²	¹[20% or Rs. 25 per sq. meter, whichever is higher.] ^old[25% or Rs. 25 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32	--Dyed :
	--Fabrics of rayon :
5408 32 11	--Rayon brocades	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32 12	--Rayon georgette	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32 13	--Rayon tafetta	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32 14	--Rayon suitings	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32 15	--Rayon shirtings	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32 19	--Other	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 32 90	--Other	m²	¹[20% or Rs. 44 per sq. meter, whichever is higher.] ^old[25% or Rs. 44 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 33 00	--Of yarns of different colours	m²	¹[20% or Rs. 10 per sq. meter, whichever is higher.] ^old[25% or Rs.10 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34	-- Printed :
	--Fabric of rayon :
5408 34 11	--Rayon crepe fabrics	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 12	--Rayon jacquards	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 13	--Rayon brocades	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 14	--Rayon georgette	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 15	--Rayon tafetta	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 16	--Rayon suitings	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 17	--Rayon shirtings	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 18	--Rayon sarees	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 19	--Other	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 20	--Fabrics of continuous filament, other than rayon	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	IGST: 5%
5408 34 90	--Other	m²	¹[20% or Rs. 11 per sq. meter, whichever is higher.] ^old[25% or Rs. 11 per sq. meter, whichever is higher.]	-	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.

Conditions

1. If at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing. (Vide:- Notification No.50/2017-Condition No- 35)

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

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