Chapter 55 (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)

5501

Synthetic filament tow

 

 

 

 
  - Of nylon or other polyamides        
5501 11 00 -- Of aramides kg. 1[5%]

old[20%]

- BCD: 5% upto 30/04/2022
IGST: 18%
5501 19 00 -- Other kg. 1[5%]

old[20%]

- BCD: 5% upto 30/04/2022
IGST: 18%

5501 20 00

-- Of polyesters

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5501 30 00

-- Acrylic or modacrylic

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5501 40 00

-- of polypropylene

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5501 90

-- Other:

 

 

 

 

5501 90 10

-- Of polypropylene

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5501 90 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5502

Artificial Filament Tow

 

 

 

 

5502 10

-- Of cellulose acetate:

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5502 10 10

-- Viscose rayon tow

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
BCD: Nil for specified countries
IGST: 18%

5502 10 90

--- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
BCD: Nil for specified countries
IGST: 18%

5502 90 

--Other:

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5502 90 10

-- -Viscose rayon tow

Kg.

1[5%]

old[20%]

 

BCD: 5% upto 30/04/2022
BCD: Nil for specified countries
IGST: 18%

5502 90 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
BCD: Nil for specified countries
IGST:
18%

5503

Synthetic staple fibres, not carded, combed or otherwise processed for spinning

 

 

 

 

 

-Of nylon or other polyamides:

 

 

 

 
1[5503 11 - - Of aramids:        
5503 11 10 - - - Aramid Flame Retardant Fibre Kg.

2.5%

-

IGST: 18%
5503 11 20 - - - Para- aramid Fibre Kg.

2.5%

-

IGST: 18%
5503 11 90 - - - Other Kg.

5%

-

IGST: 18%]

old[5503 11 00

--Of aramids 

Kg.

20%

-

BCD: 2.5%
IGST: 18%]

1[5503 19 - -Other:        
5503 19 10 - - -Nylon Staple Fibre Kg.

2.5%

-

IGST: 18%
5503 19 20 - - - Nylon Anti Static Staple Fibre Kg.

2.5%

-

IGST: 18%
5503 19 30 - - - Nylon 66 fibre conforming to IS 13464 Kg.

2.5%

-

IGST: 18%
5503 19 90 - - - Other Kg.

5%

-

IGST: 18%]

old[5503 19 00

--Other

Kg.

20%

-

BCD: 2.5%
IGST: 18%]

5503 20 00

-Of polyesters

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%
1[5503 30 - Acrylic or modacrylic:        
5503 30 10 - - - Pre Oxidised Fibre, conforming to IS 17308 Kg.

2.5%

-

IGST: 18%
5503 30 90 - - - Other Kg.

5%

-

IGST: 18%]

old[5503 30 00

-Acrylic or modacrylic

Kg.

20%

-

BCD: 2.5%]

5503 40 00

-Of polypropylene

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5503 90

-Other:

 

 

 

 

5503 90 10

---Polyvinyl staple fibre

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5503 90 20

---Polyvinyl chloride staple fibre

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

2[5503 90 30 - - - Ultra high molecular weight poly ethylene staple fibre conforming to ASTM F2848

Kg.

5%

-

IGST: 18%]

5503 90 90

---Other:

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5504

Artificial staple fibres, not carded, combedor otherwise processed for spinning

 

 

 

 
1[5504 10 - Of viscose rayon:        
  - - - Obtained from wood other than bamboo:        
5504 10 11 - - - - Flame retardant Viscose Rayon fibre

kg.

2.5%

-

IGST: 18%
5504 10 19 - - - - Other

kg.

5%

-

IGST: 18%
  - - - Obtained from bamboo:

 

     
5504 10 21 - - - - Flame retardant Viscose Rayon fibre

kg.

2.5%

-

IGST: 18%
5504 10 29 - - - - Other

kg.

5%

-

IGST: 18%
5504 10 90 - - - Other

kg.

5%

-

IGST: 18%]
old[5504 10 - Of viscose rayon:        
5504 10 10 --- Obtained from wood other than bamboo

Kg.

20%

-

BCD: 2.5%
IGST: 18%
5504 10 20 --- Obtained from bamboo

Kg.

20%

-

BCD: 2.5%
IGST: 18%
5504 10 90 --- Other

Kg.

20%

-

BCD: 2.5%
IGST: 18%]

5504 90

Other:

 

 

 

 

5504 90 10

---Acetate rayon staple fibre

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5504 90 20

--Polynosic staple fibre

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5504 90 30

---High wet modulus staple fibre

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5504 90 90

---Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5505

Waste (including noils, yarn waste and garnetted stock) of man made fibres

 

 

 

 

5505 10

-- Of synthetic fibres:

 

 

 

 

5505 10 10

-- Of acrylic

Kg.

1[5%]

old[25%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5505 10 90

-- Other

Kg.

1[5%]

old[25%]

-

BCD: 5% upto 30/04/2022
BCD: 80% concession on specified countries
IGST: 18%

5505 20 00

-- Of artificial fibres

Kg.

1[5%]

old[25%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5506

Synthetic staple fibres, carded, combedor otherwise processed for spinning

 

 

 

 

5506 10 00

-- Of nylon or other polyamides

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5506 20 00

-- Of polyesters

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5506 30 00

-- Acrylic or modacrylic

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5506 40 00

-- Of polypropylene

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5506 90

-- Other:

 

 

 

 

5506 90 10

-- Polypropylene tops

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5506 90 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5507

Artificial staple fibres, carded, combed or otherwise processed for spinning.

 

 

 

 

5507 00

--Artificial staple fibres, carded, combed or otherwise processed for spinning:

 

 

 

 

5507 00 10

--Acetate rayon tops

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5507 00 20

--Viscose tops

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5507 00 30

--Polynosic tops

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5507 00 40

--High wet modulus tops

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5507 00 90

--Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 18%

5508

Sewing thread of man made staple fibres, whether or not put up for retail sale.

 

 

 

 

5508 10 00

-- Of synthetic staple fibres

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5508 20 00

-- Of artificial staple fibres

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.

 

 

 

 

 

--Containing 85% or more by weight of staple fibres of nylon or other polyamides:

 

 

 

 

5509 11 00

-- Single yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 12 00

-- Multiple (folded) or cabled yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

 

-- Containing 85% or more by weight of polyester staple fibres:

 

 

 

 

5509 21 00

-- Single yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 22 00

-- Multiple (folded) or cabled yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

 

Containing 85% or more by weight of acrylic or  modacrylic staple fibres:

 

 

 

 

5509 31 00

-- Single yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 32 00

-- Multiple (folded) or cabled yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
BCD: 80% concession on specified countries
IGST: 12%

 

Other yarn, containing 85% or more by weight of synthetic staple fibres:

 

 

 

 

5509 41 

Single yarn:

 

 

 

 

5509 41 10

-- Polypropylene spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 41 20

-- Polyvinyl acetate spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 41 30

-- Polyvinyl chloride spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 41 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 42

-- Multiple (folded) or cable yarn:

 

 

 

 

5509 42 10

-- Polypropylene spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 42 20

-- Polyvinyl acetate (PVA) spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 42 30

-- Polyvinyl Chloride (PVC) spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 42 90

-- other

 

 1[5%]

 

 

 

-- Other yarn, of polyester staple fibres:

 

 

 

 

5509 51 00

-- Mixed mainly or solely with artificial staple fibres

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 52 00

-- Mixed mainly or solely with wool or fine animal hair

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 53 00

-- Mixed mainly or solely with cotton

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 59 00

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

 

-- Other yarn, or acrylic or modacrylic staple fibres:

 

 

 

 

5509 61 00

-- Mixed mainly or solely with wool or fine animal hair

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 62 00

-- Mixed mainly or solely with cotton

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 69 00

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

 

Other yarn:

 

 

 

 

5509 91 00

-- Mixed mainly or solely with wool or fine animal hair

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5509 92 00

--Mixed mainly or solely with cotton

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%
1[5509 99 - -Other:        
5509 99 10 - - - Yarn made of 100% inherent FR synthetic fibre

kg.

5%

-

IGST: 12%
5509 99 90 - - - Other

kg.

5%

-

IGST: 12%]

old[5509 99 00

-- Other

Kg.

20%

-

BCD: 5%
IGST: 12%]

5510

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.

 

 

 

 

 

Containing 85% or  more by weight of artificial staple fibres:

 

 

 

 

5510 11

Single yarn:

 

 

 

 

5510 11 10

-- Viscose  rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 11 20

-- Acetate rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 11 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 12

-- Multiple (folded) or cabled  yarn

 

 

 

 

5510 12 10

-- Viscose  rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 12 20

-- Acetate rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 12 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 20

-- Other yarn, mixed mainly or solely with wool or fine animal hair

 

 

 

 

5510 20 10

-- Viscose  rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 20 20

-- Acetate rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 20 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 30

-- Other yarn, mixed mainly or solely with cotton:

 

 

 

 

5510 30 10

-- Viscose  rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 30 20

-- Acetate rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 30 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 90

-- Other yarn:

 

 

 

 

5510 90 10

-- Viscose  rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5510 90 20

-- Acetate rayon spun yarn

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%
2[5510 90 30 - - - Yarn made of 100% inherent FR artificial fibre

Kg.

5%

-

IGST: 12%]

5510 90 90

-- Other

Kg.

1[5%]

old[20%]

-

BCD: 5% upto 30/04/2022
IGST: 12%

5511

Yarn (other than sewing thread) or manmade staple fibres, put up for retail sale

 

 

 

 

5511 10 00

-- Of synthetic staple fibres, containing 85%or more by weight of such fibres.

Kg.

1[10%]

old[25% or Rs. 31 per Kg., whichever is higher.]

-

BCD: 10% upto 30/04/2022
IGST: 12%

5511 20 00

-- Of  synthetic staple fibres, containing less than 85% by weight of such fibres kg.  

Kg.

1[10%]

old[25% or Rs. 31 per Kg., whichever is higher.]

-

BCD: 10% upto 30/04/2022
IGST: 12%

5511 30 

-- Of artificial staple fibres

 

 

 

 

5511 30 10

-- Containing more than 85% by weight of staple fibre

Kg.

1[10%]

old[25% or Rs. 30 per Kg., whichever is higher.]

-

BCD: 10% upto 30/04/2022
IGST: 12%

5511 30 90

-- Other

Kg.

1[10%]

old[25% or Rs. 30 per Kg., whichever is higher.]

-

BCD: 10% upto 30/04/2022
IGST: 12%

5512

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.

 

 

 

 

 

-- Containing 85% or more by weight of polyester staple fibres:

 

 

 

 

5512 11

-- Unbleached or bleached:

 

 

 

 

5512 11 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5512 11 20

-- bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5512 19

-- Other

 

 

 

 

5512 19 10

-- Dyed

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%

5512 19 20

-- Printed

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%

5512 19 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%

 

-- Containing 85% or more by weight of acrylicor modacrylic staple fibres:

 

 

 

 

5512 21

-- Unbleached or bleached

 

 

 

 

5512 21 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5512 21 20

-- bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5512 29

-- Other:

 

 

 

 

5512 29 10

-- Dyed

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%

5512 29 20

-- Printed

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%

5512 29 90

-- Other

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%

 

-- Other:

 

 

 

 

5512 91

-- Unbleached or bleached

 

 

 

 

5512 91 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5512 91 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5512 99

-- Other

 

 

 

 

5512 99 10

-- Dyed

m2

1[20% or Rs.54 per Kg., whichever is higher.]

old[25% or Rs. 65 per Kg., whichever is higher.]

-

IGST: 5%

5512 99 20

-- Printed

m2

1[20% or Rs.54 per Kg., whichever is higher.]

old[25% or Rs. 65 per Kg., whichever is higher.]

-

IGST: 5%

5512 99 90

-- Other:

m2

1[20% or Rs.54 per Kg., whichever is higher.]

old[25% or Rs. 65 per Kg., whichever is higher.]

-

IGST: 5%

5513

Woven fabrics  of  synthetic  staple  fibres, containing  less  than  85%   by   weight   of such   fibres,    mixed    mainly or solely with cotton, of a weight not exceeding 170 g/m2

 

 

 

 

 

-- Unbleached or bleached:

 

 

 

 

5513 11

-- Of polyester staple fibres, plain weave:

 

 

 

 

5513 11 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 11 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 12

-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres:

 

 

 

 

5513 12 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 12 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 13

-- Other woven fabric of polyester staple fibre:

 

 

 

 

5513 13 10

--  Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 13 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 19

-- Other woven fibrics:

 

 

 

 

5513 19 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5513 19 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

 

-- Dyed:

 

 

 

 

5513 21 00

Of polyester staple fibres, plain weave

m2

1[20% or Rs.107 per Kg., whichever is higher.]

old[25% or Rs. 150 per Kg., whichever is higher.]

-

IGST: 5%

5513 23 00

other woven fabric of polyester staple fibre:

m2

1[20% or Rs. 125 per Kg.or Rs. 25 per sq. mtr., whichever is higher.]

old[25% or Rs. 125 per Kg.or Rs. 25 per sq. mtr., whichever is higher.]

-

IGST: 5%

5513 29 00

other woven fabrics

m2

1[20% or Rs.185 per Kg., whichever is higher.]

old[25% or Rs.185 per Kg., whichever is higher.]

-

IGST: 5%

 

-of yarn of different colours:

 

 

 

 

5513 31 00

-- of polyester staple fibres, plain weave

m2

1[20% or Rs. 21 per sq. meter, whichever is higher.]

old[25% or Rs. 21 per sq. meter, whichever is higher.]

-

IGST: 5%

5513 39 00

-- other woven fabrics

m2

1[20% or Rs. 125 per Kg.or Rs.25 per sq. mtr., whichever is higher.]

old[25% or Rs.125 per Kg.or Rs.30 per sq. mtr., whichever is higher.]

-

IGST: 5%

 

- Printed:

 

 

 

 

5513 41 00

-- Of polyester staple fibres, plain weave 

m2

1[20% or Rs.15 per sq. mtr . , whichever is higher.]

old[25% or Rs.25 per sq. mtr . , whichever is higher.]

-

IGST: 5%

5513 49 00

Other woven fabrics

m2

1[20% or Rs. 185 per Kg., whichever is higher.]

old[25% or Rs.185 per Kg., whichever is higher.]

-

IGST: 5%

5514

Woven fabrics  of  synthetic  staple  fibres, containing  less  than  85% by   weight   of such   fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2

 

 

 

 

 

-- Unbleached or bleached:

 

 

 

 

5514 11

-- Of polyester staple fibres, plain weave:

 

 

 

 

5514 11 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5514 11 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5514 12

-- 3 thread or 4 thread twill, including cross twill, of polyester staple fibres:

 

 

 

 

5514 12 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5514 12 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5514 19

-- Other:-

 

 

 

 

5514 19 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5514 19 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

 

-- Dyed:

 

 

 

 

5514 21 00

-- Of polyester staple fibres, plain weave 

m2

1[20% or Rs.100 per Kg. or Rs.30 per sq metre, whichever is higher.]

old[25% or Rs.100 per Kg. or Rs.30 per sq metre, whichever is higher.]

-

IGST: 5%

5514 22 00

-- 3 thread or 4 thread twill, including cross twill, of polyester staple fibres.  

m2

1[20%or Rs. 100 per Kg., whichever is higher.]

old[25%or Rs. 140 per Kg., whichever is higher.]

-

IGST: 5%

5514 23 00

-- Other woven fabrics of polyester staple fibres

m2

1[20%or Rs.114 per Kg., whichever is higher.]

old[25%or Rs. 160 per Kg., whichever is higher.]

-

IGST: 5%

5514 29 00

-- Other woven fabrics

m2

1[20%or Rs.121 per Kg., whichever is higher.]

old[25% or Rs.170 per Kg., whichever is higher.]

-

IGST: 5%

5514 30 

-- Of yarns of different colours:

 

 

 

 

5514 30 11 

-- Of polyester staple fibres, 

m2

1[20% or Rs.45 per sq. metre, whichever is higher.]

old[25% or Rs.64 per sq. metre, whichever is higher.]

-

IGST: 5%

5514 30 12

----3- thread or 4- thread twill, including cross twill, of polyester staple fibres

m2

1[20% or Rs.26 per sq. metre, whichever is higher.]

old[25% or Rs.43 per sq. metre, whichever is higher.]

-

IGST: 5%

5514 30 13 

--- Other woven fabrics of polyester staple fibres 

m2

1[20% or Rs.180 per kg, whichever is higher.]

old[25% or Rs. 180 per kg, whichever is higher.]

-

IGST: 5%

5514 30 19 

----Other woven fabrics 

m2

1[20% or Rs. 31 per sq. metre, whichever is higher.]

old[25% or Rs. 31 per sq. metre, whichever is higher.]

-

IGST: 5%

 

Printed :

 

 

 

 

5514 41 00

-- Of polyester staple fibres, plain weave

m2

1[20% or Rs.26 per sq. metre, whichever is higher.]

old[25% or Rs.26 per sq. metre, whichever is higher.]

-

IGST: 5%

5514 42 00

-- 3 thread or 4 thread twill, including cross twill, of polyester staple fibres

m2

1[20% or Rs.140 per Kg., whichever is higher.]

old[25% or Rs.140 per Kg., whichever is higher.]

-

IGST: 5%

5514 43 00

-- Other woven fabrics of polyester staple fibres

m2

1[20% or Rs.31 per sq. meter, whichever is higher.]

old[25% or Rs. 31 per sq. meter, whichever is higher.]

-

IGST: 5%

5514 49 00

-- Other woven fabrics

m2

1[20% or Rs.114 per Kg., whichever is higher.]

old[25% or Rs. 160 per Kg., whichever is higher.]

-

BCD: NIL for specified countries
IGST: 5%

5515

Other woven fabrics of synthetic staple fibres.

 

 

 

 

 

- Of polyester staple fibres:

 

 

 

 

5515 11

-- mixed mainly or solely with viscose rayon staple fibres:

 

 

 

 

5515 11 10

-- Unbleached

m2

1[20% or Rs. 40 per sq. metre, whichever is higher.]

old[25% or Rs. 40 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 11 20

-- Bleached

m2

1[20% or Rs. 40 per sq. metre, whichever is higher.]

old[25% or Rs. 40 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 11 30

-- Dyed

m2

1[20% or Rs. 40 per sq. metre, whichever is higher.]

old[25% or Rs. 40 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 11 40

-- Printed

m2

1[20% or Rs. 40 per sq. metre, whichever is higher.]

old[25% or Rs. 40 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 11 90

-- Other

m2

1[20% or Rs. 40 per sq. metre, whichever is higher.]

old[25% or Rs. 40 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 12

Mixed mainly or solely with man-made filaments:

 

 

 

 

5515 12 10

-- Unbleached

m2

1[20%or Rs. 95 per Kg., whichever is higher.]

old[25%or Rs. 95 per Kg., whichever is higher.]

-

IGST: 5%

5515 12 20

-- Bleached

m2

1[20%or Rs. 95 per Kg., whichever is higher.]

old[25%or Rs. 95 per Kg., whichever is higher.]

-

IGST: 5%

5515 12 30

-- Dyed

m2

1[20%or Rs. 95 per Kg., whichever is higher.]

old[25%or Rs. 95 per Kg., whichever is higher.]

-

IGST: 5%

5515 12 40

-- Printed

m2

1[20%or Rs. 95 per Kg., whichever is higher.]

old[25%or Rs. 95 per Kg., whichever is higher.]

-

IGST: 5%

5515 12 90

-- Other

m2

1[20%or Rs. 95 per Kg., whichever is higher.]

old[25%or Rs. 95 per Kg., whichever is higher.]

-

IGST: 5%

5515 13

- Mixed mainly or solely with wool or fine animal hair:

 

 

 

 

5515 13 10

-- Unbleached

m2

1[20% or Rs. 75 per sq. metre, whichever is higher.]

old[25% or Rs. 75 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 13 20

-- Bleached

m2

1[20% or Rs. 75 per sq. metre, whichever is higher.]

old[25% or Rs. 75 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 13 30

-- Dyed

m2

1[20% or Rs. 75 per sq. metre, whichever is higher.]

old[25% or Rs. 75 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 13 40

-- Printed

m2

1[20% or Rs. 75 per sq. metre, whichever is higher.]

old[25% or Rs. 75 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 13 90

-- Other

m2

1[20% or Rs. 75 per sq. metre, whichever is higher.]

old[25% or Rs. 75 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 19

other:

 

 

 

 

5515 19 10

-- Unbleached

m2

1[20% or Rs. 45 per sq. metre, whichever is higher.]

old[25% or Rs. 45 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 19 20

-- Bleached

m2

1[20% or Rs. 45 per sq. metre, whichever is higher.]

old[25% or Rs. 45 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 19 30

-- Dyed

m2

1[20% or Rs. 45 per sq. metre, whichever is higher.]

old[25% or Rs. 45 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 19 40

-- Printed

m2

1[20% or Rs. 45 per sq. metre, whichever is higher.]

old[25% or Rs. 45 per sq. metre, whichever is higher.]

-

IGST: 5%

5515 19 90

-- Other

m2

1[20% or Rs. 45 per sq. metre, whichever is higher.]

old[25% or Rs. 45 per sq. metre, whichever is higher.]

-

IGST: 5%

 

-- Of acrylic or modacrylic staple fibres:

 

 

 

 

5515 21

-- Mixed mainly or solely with man-made filaments

 

 

 

 

5515 21 10

-- Unbleached

m2

1[20% or Rs. 55 per sq. meter, whichever is higher.]

old[25% or Rs. 79 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 21 20

-- Bleached

m2

1[20% or Rs. 55 per sq. meter, whichever is higher.]

old[25% or Rs. 79 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 21 30

-- Dyed

m2

1[20% or Rs. 55 per sq. meter, whichever is higher.]

old[25% or Rs. 79 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 21 40

-- Printed

m2

1[20% or Rs. 55 per sq. meter, whichever is higher.]

old[25% or Rs. 79 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 21 90

-- Other

m2

1[20% or Rs. 55 per sq. meter, whichever is higher.]

old[25% or Rs. 79 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 22

Mixed mainly or solely with wool or fine animal hair:

 

 

 

 

5515 22 10

-- Unbleached

m2

1[10% or Rs. 140 per Kg., whichever is higher.]

old[25% or Rs. 140 per Kg., whichever is higher.]

-

IGST: 5%

5515 22 20

-- Bleached

m2

1[10% or Rs. 140 per Kg., whichever is higher.]

old[25% or Rs. 140 per Kg., whichever is higher.]

-

IGST: 5%

5515 22 30

-- Dyed

m2

1[20% or Rs. 140 per Kg., whichever is higher.]

old[25% or Rs. 140 per Kg., whichever is higher.]

-

IGST: 5%

5515 22 40

-- Printed

m2

1[10% or Rs. 140 per Kg., whichever is higher.]

old[25% or Rs. 140 per Kg., whichever is higher.]

-

IGST: 5%

5515 22 90

-- Other

m2

1[20% or Rs. 140 per Kg., whichever is higher.]

old[25% or Rs. 140 per Kg., whichever is higher.]

-

IGST: 5%

5515 29

Other:

 

 

 

 

5515 29 10

-- Unbleached

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%

5515 29 20

-- Bleached

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%

5515 29 30

-- Dyed

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%

5515 29 40

-- Printed

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%

5515 29 90

-- 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%

 

Other woven fabrics:

 

 

 

 

5515 91

mixed mainly or solely with man-made filaments:

 

 

 

 

5515 91 10

-- Unbleached

m2

1[20% or Rs. 40 per sq. meter, whichever is higher.]

old[25% or Rs.57 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 91 20

-- Bleached

m2

1[20% or Rs. 40 per sq. meter, whichever is higher.]

old[25% or Rs.57 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 91 30

-- Dyed

m2

1[20% or Rs. 40 per sq. meter, whichever is higher.]

old[25% or Rs.57 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 91 40

-- Printed

m2

1[20% or Rs. 40 per sq. meter, whichever is higher.]

old[25% or Rs.57 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 91 90

-- Other

m2

1[20% or Rs. 40 per sq. meter, whichever is higher.]

old[25% or Rs.57 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 99

Other:-

 

 

 

 

5515 99 10

-- Unbleached

m2

1[20% or Rs. 35 per sq. meter, whichever is higher.]

old[25% or Rs.35 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 99 20

-- Bleached

m2

1[20% or Rs. 35 per sq. meter, whichever is higher.]

old[25% or Rs.35 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 99 30

-- Dyed

m2

1[20% or Rs. 35 per sq. meter, whichever is higher.]

old[25% or Rs.35 per sq. meter, whichever is higher.]

-

IGST: 5%

5515 99 40

-- Printed

m2

1[20% or Rs. 35 per sq. meter, whichever is higher.]

old[25% or Rs.35 per sq. meter, whichever is higher.]

-

IGST: 5%

2[5515 99 50

- - Fabrics made of 100% inherent FR synthetic fibre

m2

20% or Rs. 35 per sq. meter, whichever is higher.

-

IGST: 5%]

5515 99 90

-- Other

m2

1[20% or Rs. 35 per sq. meter, whichever is higher.]

old[25% or Rs.35 per sq. meter, whichever is higher.]

-

IGST: 5%

5516

woven fabric of artificial staple fibres

 

 

 

 

 

Containing 85% or more by weight of artificial staple fibres:

 

 

 

 

5516 11

- Unbleached or bleached:

 

 

 

 

5516 11 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 11 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 12 00

-- Dyed

m2

1[20% or Rs. 35 per sq. meter, whichever is higher.]

old[25% or Rs.35 per sq. meter, whichever is higher.]

-

BCD: NIL for specified countries
IGST: 5%

5516 13 00

-- Of yarn of different colours

m2

1[20% or Rs. 40 per sq. meter, whichever is higher.]

old[25% or Rs.40 per sq. meter, whichever is higher.]

-

IGST: 5%

5516 14

Printed:

 

 

 

 

5516 14  10

-- Spun rayon printed shantung

m2

1[20% or Rs.12 per sq. meter, whichever is higher.]

old[25% or Rs.12 per sq. meter, whichever is higher.]

-

IGST: 5%

5516 14  20

-- Spun rayon printed linen

m2

1[20% or Rs.12 per sq. meter, whichever is higher.]

old[25% or Rs.12 per sq. meter, whichever is higher.]

-

IGST: 5%

5516 14  90

-- Other

m2

1[20% or Rs.12 per sq. meter, whichever is higher.]

old[25% or Rs.12 per sq. meter, whichever is higher.]

-

IGST: 5%

 

Containing less than 85%  by weight of artificial staple fibres, mixed mainly or solely with man- made filaments:

 

 

 

 

5516 21

-- Unbleached or bleached

 

 

 

 

5516 21 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 21 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 22 00

-- Dyed

m2

1[20% or Rs.150 per Kg., whichever is higher.]

old[25% or Rs.150 per Kg., whichever is higher.]

-

IGST: 5%

5516 23 00

-- Of yarn of different colours

m2

1[20% or Rs.150 per Kg., whichever is higher.]

old[25% or Rs.150 per Kg., whichever is higher.]

-

IGST: 5%

5516 24 00

-- Printed

m2

1[20% or Rs.12 per sq. meter, whichever is higher.]

old[25% or Rs. 12 per sq. meter, whichever is higher.]

-

IGST: 5%

 

Containing less than 85%  by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair:

 

 

 

 

5516 31

-- Unbleached or bleached:

 

 

 

 

5516 31 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 31 20

-- Bleached

m2

1[10%]

old[25%]

-

IGST: 5%

5516 32 00

-- Dyed

m2

1[20%]

old[25%]

-

IGST: 5%

5516 33 00

-- Of yarn of different colours

m2

1[20%]

old[25%]

-

IGST: 5%

5516 34 00

-- Printed

m2

1[20%]

old[25%]

-

IGST: 5%

 

Containing less than 85%  by weight of artificial staple fibres, mixed mainly or solely with cotton:

 

 

 

 

5516 41

-- Unbleached or bleached

 

 

 

 

5516 41 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 41 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 42 00

-- Dyed

m2

1[20%]

old[25%]

-

IGST: 5%

5516 43 00

-- Of yarns of different colours

m2

1[20% or Rs. 12 per sq. meter, whichever is higher.]

old[25% or Rs. 12 per sq. meter, whichever is higher.]

-

IGST: 5%

5516 44 00

Printed

m2

1[20% or Rs. 12 per sq. meter, whichever is higher.]

old[25% or Rs. 12 per sq. meter, whichever is higher.]

-

IGST: 5%

 

Other:

 

 

 

 

5516 91

- Unbleached or bleached

 

 

 

 

5516 91 10

-- Unbleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 91 20

-- Bleached

m2

1[20%]

old[25%]

-

IGST: 5%

5516 92 00

-- Dyed

m2

1[20%]

old[25%]

-

IGST: 5%

5516 93 00

-- Of yarns of different colours

m2

1[20% or Rs. 21 per sq. meter, whichever is higher.]

old[25% or Rs. 21 per sq. meter, whichever is higher.]

-

IGST: 5%

5516 94 00

-- Printed

m2

1[20% or Rs.40 per sq. meter, whichever is higher.]

old[25% or Rs. 40 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.

 

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)