Chapter 95 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 9501 | Omitted | * | * | * | |
| 9502 | Omitted | * | * | * | |
| 9503 |
Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; Puzzles of all kinds |
||||
| 9503 00 |
-Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds: |
||||
| 1[9503 00 10 | - - - Electronic | u | 60% | - |
BCD:
80%
concession on specified countries IGST: See Extract |
| 9503 00 20 | - - - Non electronic | u | 60% | - |
BCD:
80%
concession on specified countries IGST: See Extract |
| - - - Parts: | |||||
| 9503 00 91 | - - - - Of electronic toys | u | 60% | - | BCD:
25%
Condition BCD: 80% concession on specified countries IGST: See Extract |
| 9503 00 99 | - - - - Other | u | 60% | - |
BCD:
80%
concession on specified countries IGST: See Extract] |
| old[9503 00 10 | ---Of wood | u |
60% |
- |
BCD:25%
Condition IGST: See Extract |
| 9503 00 20 | ---Of metal | u | 60% | - |
BCD:
25%
Condition IGST: See Extract |
| 9503 00 30 | ---Of plastics | u | 60% | - |
BCD:
25%
Condition IGST: See Extract |
| 9503 00 90 | ---Other | u |
60% |
- |
BCD:
25%
Condition BCD: 80% concession on specified countries IGST: See Extract] |
| 9504 |
Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, 1[banknotes] old[bank notes], bank cards, tokens or by any other means of payment |
||||
| 9504 20 00 | - Articles and accessories for billiards of all kinds | u | 20% | - |
BCD:
5%
Condition BCD: NIL for specified countries IGST: See Extract |
| 9504 30 00 | - Other games, operated by coins, bank notes, bank cards, tokens or by other means of payment, other than bowling alley equipment | u | 20% | - |
BCD:
5%
Condition IGST: See Extract |
| 9504 40 00 | - Playing cards | u | 20% | - |
BCD:
5%
Condition IGST: See Extract |
| 9504 50 00 | - Video games consoles and machines, other than those of subheading 9504 30 | u | 20% | - |
BCD:
5%
Condition IGST: See Extract |
| 9504 90 | - Other : | ||||
| 9504 90 10 | -- Chess set, all types | u | 20% | - |
BCD:
5%
Condition IGST: See Extract |
| 9504 90 20 | -- Carrom Board with or without coins and strikers | u | 20% | - |
BCD:
5%
Condition IGST: See Extract |
| 9504 90 90 | -- Other | u | 20% | - |
BCD:
5%
Condition IGST: See Extract |
| 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | ||||
| 9505 10 00 | - Articles for Christmas festivities | Kg. | 20% | - | IGST: 18% |
| 9505 90 | - Other : | ||||
| 9505 90 10 | -- Magical equipments | Kg. | 20% | - | IGST: 18% |
| 9505 90 90 | -- Other | Kg. | 20% | - | IGST: 18% |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or out door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools | ||||
| - Snow skis and other snow ski equipment : | |||||
| 9506 11 00 | - Skis | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 12 00 | -- Ski fastenings (ski bindings) | Kg. | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 19 00 | - Other | Kg. | 20% | - |
BCD: Nil IGST: See Extract |
| - Water skis, surf boards, sailboards and other water sport equipment: | |||||
| 9506 21 00 | - Sailboards | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 29 00 | -- Other | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| - Golf clubs and other golf equipment: | |||||
| 9506 31 00 | -- Clubs, complete | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 32 00 | -- Balls | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 39 00 | -- Other | Kg. | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 40 00 | - Articles and equipment for table tennis | u | 20% | - |
BCD: Nil IGST: See Extract |
| - Tennis, badminton or similar rackets whether or not strung : | |||||
| 9506 51 00 | -- Lawn tennis rackets, whether or not strung | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 59 | -- Other : | ||||
| 9506 59 10 | -- Squash or racketball badminton rackets, whether or not strung | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 59 90 | -- Other | u | 20% | - |
BCD: Nil IGST: See Extract |
| - Balls, other than golf balls and table tennis balls : | |||||
| 9506 61 00 | -- Lawn tennis balls | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 62 | -- Inflatable : | ||||
| 9506 62 10 | -- Football | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 62 20 | -- Volley ball | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 62 30 | -- Basket ball | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 62 90 | -- Other | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 69 | -- Other : | ||||
| 9506 69 10 | -- Hockey ball | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 69 20 | -- Cricket ball | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 69 30 | -- Golf ball | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 69 40 | -- Rugby ball | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 69 90 | -- Other | u | 20% | - |
BCD: Nil IGST: See Extract |
| 9506 70 00 | - Ice skates and roller skates, including skating boots with skates attached | u | 20% | - |
BCD: Nil IGST: See Extract |
| - Other : | |||||
| 9506 91 | -- Articles and equipment for general physical exercise, gymnastics or athletics : | ||||
| 9506 91 10 | -- Boxing equipment | Kg. |
1[10%] old[20%] |
- |
BCD:
10%
upto 30/04/2022 BCD: NIL for specified countries IGST: See Extract |
| 9506 91 90 | -- Other | Kg. |
1[10%] old[20%] |
- |
BCD:
10%
upto 30/04/2022 BCD: NIL for specified countries IGST: See Extract |
| 9506 99 | -- Other : | ||||
| 9506 99 10 | -- Badminton shuttle cocks | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 20 | -- Leg pads and bats for cricket | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 30 | -- Shoulder pads for football | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 40 | -- Hockey sticks and blades | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 50 | -- Polo sticks including blades, shafts and heads | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 60 | -- Sports net | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 70 | -- Tennis and badminton racket pressures | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 80 | -- Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9506 99 90 | -- Other | u | 20% | - |
BCD: Nil BCD: NIL for specified countries IGST: See Extract |
| 9507 | Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting requisites | ||||
| 9507 10 00 | - Fishing rods | u | 20% | - | IGST: See Extract |
| 9507 20 00 | - Fish hooks, whether or not snelled | Kg. | 20% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 9507 30 00 | - Fishing reels | u | 20% | - | IGST: See Extract |
| 9507 90 | - Other : | ||||
| 9507 90 10 | -- Fish landing and butterfly nets | u | 20% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 9507 90 90 | -- Other | u | 20% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 9508 |
Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres |
||||
| 9508 10 00 | - Travelling circuses and travelling menageries | Kg. | 20% | - | IGST: 18% |
| - Amusement park rides and water park amusements: | |||||
| 9508 21 00 | - Roller coasters | u | 20% | - | IGST: 18% |
| 9508 22 00 | - Carousels, swings and roundabouts | u | 20% | - | IGST: 18% |
| 9508 23 00 | - Dodge‘em cars | u | 20% | - | IGST: 18% |
| 9508 24 00 | - Motion simulators and moving theatres | u | 20% | - | IGST: 18% |
| 9508 25 00 | - Water rides | u | 20% | - | IGST: 18% |
| 9508 26 00 | - Water park amusements | u | 20% | - | IGST: 18% |
| 9508 29 00 | - Other | u | 20% | - | IGST: 18% |
| 9508 30 00 | - Fairground amusements | u | 20% | - | IGST: 18% |
| 9508 40 00 | - Travelling theatres | u | 20% | - | IGST: 18% |
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)