|
S.
No.
|
Chapter
or heading No. or sub-heading No.
|
Rate
|
|
(1)
|
(2)
|
(4)
|
|
1.
|
5003.10
and 5003.90
|
15%
|
|
2.
|
5111.11
|
30%
or Rs.135 per sq. mtr, whichever is higher
|
|
3.
|
5111.19
|
30%
or Rs.150 per sq. mtr, whichever is higher
|
|
4.
|
5111.20
|
30%
or Rs.80 per sq. mtr, whichever is higher
|
|
5.
|
5111.30
|
30%
or Rs.75 per sq. mtr, whichever is higher
|
|
6.
|
5111.90
|
30%
or Rs.90 per sq. mtr, whichever is higher
|
|
7.
|
5112.11
|
30%
or Rs.125 per sq. mtr, whichever is higher
|
|
8.
|
5112.19
|
30%
or Rs.155 per sq. mtr, whichever is higher
|
|
9.
|
5112.20
|
30%
or Rs.85 per sq. mtr, whichever is higher
|
|
10.
|
5112.30
|
30%
or Rs.110 per sq. mtr, whichever is higher
|
|
11.
|
5112.90
|
30%
or Rs.135 per sq. mtr, whichever is higher
|
|
12.
|
5202.10,
52.2.91 and 5202.99
|
15%
|
|
13.
|
5209.42
|
30%
or Rs.25 per sq. mtr, whichever is higher.
|
|
14.
|
5210.42
|
35%
or Rs.25 per sq. mtr, whichever is higher.
|
|
15.
|
5407.41
|
25%
or Rs.130 per sq. mtr, whichever is higher.
|
|
16.
|
5407.41
|
30%
or Rs.20 per sq. mtr, whichever is higher.
|
|
17.
|
5407.72
|
25%
or Rs.24 per sq. mtr, whichever is higher.
|
|
18.
|
5408.31
|
30%
or Rs.25 per sq. mtr, whichever is higher.
|
|
19.
|
5408.32
|
30%
or Rs.44 per sq. mtr, whichever is higher.
|
|
20.
|
5513.31
|
30%
or Rs.21 per sq. mtr, whichever is higher.
|
|
21.
|
5513.33
|
35%
or Rs.22 per sq. mtr, whichever is higher.
|
|
22.
|
5513.42
|
35%
or Rs.12 per sq. mtr, whichever is higher.
|
|
23.
|
5513.43
|
35%
or Rs.20 per sq. mtr, whichever is higher.
|
|
24.
|
5514.39
|
30%
or Rs.31 per sq. mtr, whichever is higher.
|
|
25.
|
5514.14
|
30%
or Rs.26 per sq. mtr. whichever is higher.
|
|
26.
|
5514.43
|
35%
or Rs.31 per sq. mtr, whichever is higher.
|
|
27.
|
5515.11
|
30%
or Rs.40 per sq. mtr, whichever is higher.
|
|
28.
|
5515.19
|
30%
or Rs.45 per sq. mtr, whichever is higher.
|
|
29.
|
5515.29
|
30%
or Rs.30 per sq. mtr, whichever is higher.
|
|
30.
|
5515.92
|
35%
or Rs.55 per sq. mtr, whichever is higher.
|
|
31.
|
5515.99
|
30%
or Rs.35 per sq. mtr, whichever is higher.
|
|
32.
|
5516.12
|
35%
or Rs.35 per sq. mtr, whichever is higher.
|
|
33.
|
5516.13
and 5516.94
|
35%
or Rs.40 per sq mtr, whichever is higher.
|
|
34.
|
5801.35
|
25%
or Rs.68 per sq. mtr, whichever is higher.
|
|
35.
|
6104.19
|
35%
or Rs.460 per piece, whichever is higher
|
|
36.
|
6104.62
and 6104.63
|
35%
or Rs.98 per piece, whichever is higher
|
|
37.
|
6105.10
and 6105.20
|
35%
or Rs.83 per piece, whichever is higher.
|
|
38.
|
6105.90
and 6106.10
|
35%
or Rs.90 per piece, whichever is higher.
|
|
39.
|
6107.11
|
35%
or Rs.24 per piece, whichever is higher.
|
|
40
|
6108.21
and 6108.22
|
35%
or Rs.25 per piece, whichever is higher.
|
|
41.
|
6108.91
|
35%
or Rs.65 per piece, whichever is higher.
|
|
42.
|
6108.92
|
35%
or Rs.60 per piece, whichever is higher.
|
|
43.
|
6109.10
|
35%
or Rs.45 per piece, whichever is higher.
|
|
44.
|
6109.90
|
35%
or Rs.50 per piece, whichever is higher.
|
|
45.
|
6110.20
|
35%
or Rs.85 per piece, whichever is higher.
|
|
46.
|
6110.30
|
35%
or Rs.110 per piece, whichever is higher.
|
|
47.
|
6110.90
|
35%
or Rs.105 per piece, whichever is higher.
|
|
48.
|
6201.13
|
35%
or Rs.320 per piece, whichever is higher.
|
|
49.
|
6201.92
|
35%
or Rs.210 per piece, whichever is higher.
|
|
50.
|
6201.93
|
35%
or Rs.180 per piece, whichever is higher.
|
|
51.
|
6202.12
|
35%
or Rs.210 per piece, whichever is higher.
|
|
52.
|
6202.92
|
35%
or Rs.160 per piece, whichever is higher.
|
|
53.
|
6203.32
|
35%
or Rs.440 per piece, whichever is higher.
|
|
54.
|
6203.33
|
35%
or Rs.320 per piece, whichever is higher.
|
|
55.
|
6203.39
|
35%
or Rs.755 per piece, whichever is higher.
|
|
56.
|
6203.42
|
35%
or Rs.135 per piece, whichever is higher.
|
|
57.
|
6203.43
and 6203.49
|
35%
or Rs.110 per piece, whichever is higher.
|
|
58.
|
6204.11
and 6204.13
|
35%
or Rs.550 per piece, whichever is higher.
|
|
59.
|
6204.19
|
35%
or Rs.500 per piece, whichever is higher.
|
|
60.
|
6204.31
|
35%
or Rs.370 per piece, whichever is higher.
|
|
61.
|
6204.32
|
35%
or Rs.650 per piece, whichever is higher.
|
|
62.
|
6204.33
|
35%
or Rs.390 per piece, whichever is higher.
|
|
63.
|
6204.39
|
35%
or Rs.350 per piece, whichever is higher.
|
|
64.
|
6204.42
|
35%
or Rs.116 per piece, whichever is higher.
|
|
65.
|
6204.62
and 6904.69
|
35%
or Rs.135 per piece, whichever is higher.
|
|
66.
|
6205.20
|
35%
or Rs.85 per piece, whichever is higher.
|
|
67.
|
6205.30
|
35%
or Rs.120 per piece, whichever is higher.
|
|
68.
|
6205.90
and 6206.30
|
35%
or Rs.95 per piece, whichever is higher.
|
|
69.
|
6206.40
|
35%
or Rs.120 per piece, whichever is higher.
|
|
70.
|
6207.11
|
35%
or Rs.28 per piece, whichever is higher.
|
|
71.
|
6207.19
|
35%
or Rs.30 per piece, whichever is higher.
|
|
72.
|
6207.99
|
35%
or Rs.70 per piece, whichever is higher.
|
|
73.
|
6208.11
|
35%
or Rs.80 per piece, whichever is higher.
|
|
74.
|
6208.19
|
35%
or Rs.60 per piece, whichever is higher.
|
|
75.
|
6208.91
|
35%
or Rs.95 per piece, whichever is higher.
|
|
76.
|
6208.92,
6210.40 and 6210.50
|
35%
or Rs.65 per piece, whichever is higher.
|
|
77.
|
6214.10
|
35%
or Rs.390 per piece, whichever is higher.
|
|
78.
|
6301.20
|
35%
or Rs.275 per piece, whichever is higher.
|
|
79.
|
7019.19
|
20%
|
|
80.
|
7019.51
|
25%
|
|
81.
|
8456.91
|
Nil
|
|
82.
|
8469.11,
84.70, 8473.21 and 8473.29
|
15%
|
|
83.
|
8517.11,
8517.19, 8517.21, 8517.21, 8517.22, 8517.30, 8517.13, 8517.80, 8520.20,
8523.11, 8523.12, 8523.13, 8523.20, 8523.90, 8523.90, 8524.31, 8524.31,
8524.40, 8524.91, 8525.20, 8531.20, 8532.10, 8532.22, 8532.23, 8532.25,
8532.29 and 8532.30
|
15%
|
|
84.
|
8543.11
|
Nil
|
|
85.
|
8543.81
and 8544.70
|
15%
|
|
86.
|
900911,
9009.21, 9009.90, 9026.10 and 9030.40
|
15%
|
|
87.
|
9031.41
|
Nil
|