Chapter 66 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
6601 |
Umbrellas and sun umbrellas (including walking stick umbrellas, garden umbrellas and similar umbrellas) |
||||
|
6601 10 00 |
- Garden or similar umbrellas |
u |
1[20%] old[10%] |
- | IGST: 12% |
|
- Other : |
|||||
|
6601 91 00 |
-- Having a telescopic shaft |
u |
1[20%] old[10%] |
- | IGST: 12% |
|
6601 99 00 |
-- Other |
u |
1[20%] old[10%] |
- | IGST: 12% |
|
6602 00 00 |
Walking sticks, seat sticks, whips, riding crops and the like. |
u | 10% | - |
BCD: NIL
for specified countries IGST: See Extract |
|
6603 |
Parts, trimmings and accessories of articles of heading 6601 to 6602 |
||||
|
6603 20 00 |
- Umbrella frames, including frames mounted on shafts (sticks) |
Kg. | 10% | - | IGST: 12% |
|
6603 90 |
- Other : |
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|
6603 90 10 |
-- Umbrella ribs |
Kg. | 10% | - | IGST: 12% |
|
6603 90 90 |
-- Other |
Kg. | 10% | - | IGST: 12% |
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(a) of Finance Act 2022 (Second Schedule)