[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 30
th
December, 2011
Notification No. 52/2011-Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994)
(hereinafter referred to as the said Act) and in supersession of the Government of India in the Ministry of Finance (Department
of Revenue) notification 17/2009 - Service Tax, dated the 7th July, 2009, published in the Gazette of India, Extraordinary, part II,
section 3, subsection (i) vide number G.S.R. 489(E), dated the 7th July, 2009, except as respects things done or omitted to be
done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby exempts the taxable services specified in column (3) of the Table below (hereinafter referred to as specified services)
falling under sub-clauses of clause (105) of section 65 of the said Act, received by an exporter of goods (hereinafter referred to
as the exporter) and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable
thereon under section 66 and section 66A of the said Act, subject to the specified conditions:
Provided that-
(a) the exemption shall be provided by way of refund of service tax paid on the specified services used for export of the said
goods;
(b) the exemption shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this
notification(hereinafter referred to as the Schedule), as per the procedure specified in paragraph 2 or on the basis of
documents, as per the procedure specified in paragraph 3;
(c) no CENVAT credit of service tax paid on the specified services used for export of the said goods has been taken under the
CENVAT Credit Rules, 2004;
(d) the exemption shall not be claimed by a Unit or Developer of a Special Economic Zone;
(2) the exemption shall be given effect to in the following manner, namely:-
(a) manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made
thereunder shall register his central excise registration number and bank account number with the customs;
(b) exporter who is not so registered under the provisions referred to in clause (a), shall register his service tax code number
and bank account number with the customs;
(c) service tax code number referred to in clause (b), shall be obtained by filing a declaration in Form A-2 to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over
the registered office or the head office, as the case may be, of such exporter;
(d) the exporter shall make a declaration in the electronic shipping bill or bill of export, as the case may be, while presenting the
same to the proper officer of customs, to the effect that-
(i) the refund of service tax paid on the specified services is claimed as a percentage of the declared FOB value of the said
goods, on the basis of rate specified in the Schedule;
(ii) no further refund shall be claimed in respect of the specified services, under procedure specified in paragraph 3 or in any
other manner, including on the ground that the refund obtained is less than the service tax paid on the specified services;
(e) service tax paid on the specified services eligible as refund under this exemption, shall be calculated by applying the rate
specified for goods of a class or description, in the Schedule, as a percentage of the FOB value of the said goods;
(f) amount so calculated as refund shall be deposited in the bank account of the exporter;
(g) shipping bill or bill of export on which refund has been claimed on the basis of rate specified in the Schedule, by way of
procedure specified in this paragraph, is not eligible for refund claim on the basis of documents, specified in paragraph 3;
(h) where the refund involved in a shipping bill or bill of export is less than rupees fifty, the same shall not be allowed;
(3) the exemption shall be given effect to in the following manner, namely:-
(a) the exporter claiming the exemption has actually paid the service tax on the specified service used for export of the said
goods;
(b) the person liable to pay service tax under section 68 of the said Act on the specified service provided to the exporter and
used for export of the said goods shall not be eligible to claim exemption for the specified service;
(c) exemption by way of refund claimed by following the procedure specified in this paragraph shall be subject to the conditions
specified against the specified service in column (4) of the said Table;
(d) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules
made thereunder, shall file a claim for refund of service tax paid on the specified service to the Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of
manufacture in Form A-1;
(e) the exporter who is not so registered under the provisions referred to in clause (d), shall before filing a claim for refund of
service tax, file a declaration in Form A-2, seeking allotment of service tax code, to the Assistant Commissioner of Central
Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the
head office, as the case may be, of such exporter;
(f) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall,
after due verification, allot a service tax code number to the exporter referred to in clause (e), within seven days from the date of
receipt of the said Form A-2;
(g) on obtaining the service tax code, exporter referred to in clause (e), shall file the claim for refund of service tax to the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having
jurisdiction over the registered office or the head office, as the case may be, in Form A-1 ;
(h) the claim for refund shall be filed within one year from the date of export of the said goods.
Explanation .- For the purposes of this clause the date of export shall be the date on which the proper officer of Customs
makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962
(52 of 1962);
(i) where the refund involved in a claim is less than rupees five hundred, the same shall not be allowed;
(j) where the total amount of refund sought under a claim is upto 0.25% of the total FOB value of export goods and the exporter
is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be
submitted along with relevant invoice, bill or challan, or any other document including documents specified in column (4) of the
said Table for each taxable service, in original, issued in the name of the exporter, evidencing payment for the specified
service used for export of the said goods and the service tax payable, certified in the manner specified in sub-clauses (A) and
(B);
(A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified
by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person
authorised by the Board of Directors;
(B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the
Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax
payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill
number;
(k) where the total amount of refund sought under a claim is more than 0.25% of the total FOB value of export goods, the
procedure specified in clause (j) above shall stand modified to the extent that the certification prescribed thereon, in sub-
clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the
purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961), as the case may be;
(l) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall,
after satisfying himself,-
(i) that the service tax refund claim filed in Form A-1 is complete in every respect;
(ii) that the specified documents have been enclosed after due certification;
(iii) that refund has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in
paragraph 2;and
(iv) that the refund claimed is arithmetically accurate, refund the service tax paid on the specified service within a period of one
month from the receipt of said claim:
Provided that where the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the
case may be, has reason to believe that the claim, or the enclosed documents are not in order or that there is a reason to deny
such refund, he may, after recording the reasons in writing, take action, in accordance with the provisions of the said Act and
the rules made thereunder;
(4) Where any refund of service tax paid on specified service utilized for export of said goods has been allowed to an exporter
but the sale proceeds in respect of said goods are not received by or on behalf of the exporter, in India, within the period
allowed by the Reserve Bank of India under section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), including
any extension of such period, such refund shall be deemed never to have been allowed and recovered under the provisions of
the said Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded;
(5) This notification shall come into effect on the 3rd day of January, 2012.
Table
Sl.No.
Classification
under sub-
clauses of clause
(105) of section
65 of the said Act
Taxable Services
(referred to as 'specified services')
Conditions
(1) (2) (3) (4)
1. (d)
Service provided to an exporter by an
insurer, including a reinsurer carrying on
general insurance business in relation to
insurance of said goods.
Exporter shall submit document issued by the insurer,
including re-insurer, for payment of insurance premium
and the document shall be specific to export goods and
shall be in the name of the exporter.
2. (zn)
Service provided by a port or any person
authorised by the port in respect of the
export of said goods.
3. (zzh)
Service provided by a technical testing and
analysis agency, in relation to technical
testing and analysis of said goods.
4. (zzi)
Service provided by a technical inspection
and certification agency in relation to
inspection and certification of export goods.
5. (zzl)
Service provided by other port or any
person authorised by that
port in respect for export of said goods.
6. (zzp)
(i) Service provided for transport of said
goods from the inland
container depot to the port of export;
(ii) Service provided to an exporter in
relation to transport
of export goods directly from the place of
removal, to inland
container depot or port or airport, as the
case may be, from where the goods are
exported.
(i) exporter shall certify that the benefit of exemption
provided vide notification number 18/2009-S.T. has not
been claimed; and
(ii) details, those are specified in the invoice of exporter
relating to export goods, are specifically mentioned in
the lorry receipt or consignment note or transporters'
invoice and the corresponding shipping bill;
(iii) invoice issued by the exporter in relation to export
goods shall indicate the inland container depot or port
or airport from where the goods are exported.
7. (zzzp)
(i) Service provided for transport of said
goods from the inland
container depot to the port ofexport, and
(ii) services provided to an exporter in
relation to transport
of export goods directly from the place of
removal to inland
container depot or port or airport, as the
case may be, from where the goods are
exported.
8. (zzzd)
Specialized cleaning services namely
disinfecting,exterminating, sterilizing or
fumigating of containers used for export of
said goods provided to an exporter.
9. (zza)
Service provided for storage and
warehousing of said goods.
10. (f)
Service provided by a courier agency to an
exporter in relation
to transportation of time sensitive
documents, goods or articles relating to
export, to a destination outside India.
(i) The receipt issued by the courier agency shall specify
the importer exporter code (IEC) number of the
exporter, export invoice number, nature of courier,
destination of the courier including name and address
of the recipient of the courier; and
(ii) exporter produces documents relating to the use of
courier service to export goods.
11. (h)
Service provided by a custom house agent
in relation to export
goods exported by the exporter.
Exporter shall produce,-
(i) invoice issued by custom house agent for providing
services specified in
column (3) specifying,-
(a) number and date of shipping bill;
(b) number and date of the invoice issued by the
exporter relating to export goods;
(c) details of all the charges, whether or not
reimbursable, collected by the custom house agent from
the exporter in relation to export goods;
(ii) details of other taxable services provided by the said
custom house agent and received by the exporter,
whether or not relatable to export goods.
12. (zm)
(i) Service provided in relation to collection
of export bills;
(ii) Service provided in relation to export
letters of credit such as
advising commission, advising amendment,
confirmation
charges;
(iii) Service of purchase or sale of foreign
currency, including
money changing provided to an exporter in
relation to export
goods.
13. (zzk)
Service of purchase or sale of foreign
currency including money changing
provided to an exporter in relation to export
goods.
14. (zzzzj)
Service of supply of tangible goods for use,
without transferring right of possession and
effective control of tangible goods, provided
to an exporter in relation to goods exported
by the exporter.
15. (j)
Service provided by a clearing and
forwarding agent in relation to export goods
exported by the
exporter.
Exporter shall produce,-
(i) invoice issued by clearing and forwarding agent for
providing services specified in column (3) specifying,-
(a) number and date of shipping bill;
(b) description of export goods;
(c) number and date of the invoice issued by the
exporter relating to export goods;
(d) details of all the charges, whether or not
reimbursable, collected by the clearing and forwarding
agent from the
exporter in relation to export goods;
(ii) details of other taxable services provided by the said
clearing and forwarding agent and received by the
exporter, whether or not relatable to
export goods.
16.
classified under
any sub-clause of
clause (105) of
section 65.
Payment of service tax paid on services
commonly known as
terminal handling charges in relation to
export goods exported by the exporter
17. (zzzzl)
Service provided for transport of export
goods through national waterway, inland
water and coastal shipping.
(i) The exporter shall-
(a) produce the Bill of Lading or a Consignment Note or
a similar document by whatever name called, issued by
name;
(b) produce evidence to the effect that the said
transport is provided for export of said goods.
18. (zzm)
Service provided by airports authority or any
other person in any airport in respect of the
export of said goods.
---------------------------------------------
Form A - 1
Application for claiming refund of service tax paid on specified services used for export of the said goods, under Notification
No.___ / 20__-ST
To,
The Deputy/Assistant Commissioner of Central Excise
Sir,
I/We claim refund of Rs........... (Rupees in words), under Notification No.____ dated______ , in respect of service tax paid on
specified services used for export of goods.
1. Name of the exporter:
2. Membership number of the Export Council:
3. Name of the Export Council:
4. Address of the registered / head office of exporter:
5. Telephone Number and e-mail ID of the exporter:
6. Division ......... Commissionerate ...............
7. Central Excise Registration Number (for manufacturer exporter) / Service Tax Code Number (for exporters other than
manufacturer exporter)
8. Import Export Code Number..............
9. Details of Bank Account (Name of Bank, branch address and account number)
10. Details of the refund claim (separately for each Shipping Bill):
(Rupees in thousands)
S.
No.
Details of goods exported on which refund of service tax claimed.
Details of shipping bill/ bill
of export, etc.
(2)
Details of goods exported.
(3)
No.Date.
Date of Let
export order.
Bill of
lading or
Airway
bill
Number.
Date.
Description
of
goods
exported.
Quantity.Unit.
FOB
value.
1
Details of specified services used for export of goods mentioned in Columns 2 and 3.
(4)
Documents
attached to
evidence
the
amount of
service tax
paid and
establish
the
use of
service in
exports.
(5)
Total amount
of service tax
claimed as
refund.
(6)
Name
of
service
provider
Service
Tax
Registration
No./
Service Tax
Code
Invoice
No
(pl.attach
original
invoice)
Date
Description of
specified service
Classification under
the Finance
Act,1994
Total
amount of
service
tax
paid
In
Figures
As a
percentage
of
f.o.b.
value
in shipping
bill
9. Declaration:-
I / We hereby declare that-
(i) the information given in this application form is true, correct and complete in every respect, in accordance with the
notification and that I am authorised to sign on behalf of the exporter; electronic refund of service tax has not been received
from customs on the shipping bills on which refund is claimed;
(ii) no CENVAT credit of service tax paid on the specified services used for export of said goods is/shall be taken under the
CENVAT Credit Rules, 2004;
(iii) the exemption has been claimed for service tax which has been actually paid on the specified services;
(iv) I / we shall maintain records pertaining to export of said goods and the specified services used for export of the said goods
and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the
Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be.
Date:
Place:
Signature and full address of Exporter
(Affix stamp)
-----------------------------------------------------------------------------------------------------
Form A-2
Declaration by an exporter, for obtaining Service Tax Code
(referred under clause 3(e) of Notification No. ___ /20__- ST dated __________)
1. Name of the exporter:
2. Address of the registered office or head office of the Exporter :
3. Permanent Account Number (PAN) of the Exporter :
4. Import Export Code (IEC) of the Exporter:
5. Details of Bank Account of the Exporter:
(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :
6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited
Company /Others (specify)]
(b) Name, address and telephone number of proprietor /partner /director
7. Name, designation and address of the authorised signatory / signatories:
8. I / We hereby declare that-
(i) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign
on behalf of the exporter;
(ii) I / we shall maintain records pertaining to export of said goods and the specified services used for export of the said goods
and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the
Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be.
(Signature of the applicant / authorised person with stamp)
Date:
Place:
Schedule of rates
The Chapter or sub-Heading and descriptions of goods in the following Schedule are aligned with the tariff items and
descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The General Rules for the
Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export
goods listed in the Schedule.
Sl.No.
Chapter
or
sub-
Heading
No.
Description of goods Rate
(1)(2) (3) (4)
1 01 Live animal -
2 02 Meat and Edible Meat Offal 0.10
3 03 Fish and Crustaceans, Molluscs and other Aquatic Invertebrates 0.10
4 04
Dairy Produce; Birds' Eggs; Natural honey; Edible Products of Animal origin, not elsewhere
specified or included
0.10
5 05 Product of animal origin not elsewhere specified or included. 0.10
6 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0.10
7 07 Edible Vegetables and certain Roots and Tubers 0.10
8 08 Edible Fruits and Nuts, Peel of Citrus Fruit or Melons 0.10
9 09 Coffee, Tea, Mate and Spices 0.10
1010 Cereals 0.10
1111 Products of the milling industry; malt; starches; inulin; wheat gluten. 0.10
1212
Oil seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal
Plants; Straw and Fodder
0.10
1313 Lac; Gums, Resins and Other Vegetable Saps and Extracts 0.10
1414 Vegetable plaiting materials; vegetable products, not elsewhere specified or included. 0.10
1515
Animal or Vegetable fats and oils and their Cleavage products prepared edible fats; Animal or
Vegetable Waxes
0.10
1616 Preparations of Meat, or Fish or of Crustaceans, Molluscs or other Aquatic Invertebrates 0.10
1717 Sugars and sugar confectionery 0.10
1818 Cocoa and Cocoa preparations 0.10
1919 Preparations of cereals, flour, starch or milk; pastry cooks" products 0.10
2020 Preparation of Vegetables, Fruits, nuts or other parts of plants 0.20
2121 Miscellaneous Edible Preparations 0.10
222201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar
or other sweetening matter not flavoured; ice and snow
0.10
232202
Waters, including mineral waters and aerated waters containing added sugar or other sweetening
matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of
heading 2009
0.10
242203Beer made from malt 0.10
252204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 0.10
262205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 0.10
272206
Other fermented beverages (for example cider, perry, mead); mixtures of fermented beverages and
non-alcoholic beverages, not elsewhere specified or included
0.10
282207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and
other spirits, denatured, of any strength
0.20
292208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and
other spirituous beverages
0.10
302209Vinegar and substitutes for vinegar obtained from acetic acid 0.10
3123 Residues and waste from the food industries; prepared animal fodder 0.03
3224 Tobacco and manufactured tobacco substitutes 0.03
3325 Salt; Sulphur; Earths And Stone; Plastering Materials, Lime And Cement 0.10
3426 Ores, Slag And Ash -
3527
Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral
Waxes
-
3628
Inorganic Chemicals; Organic Or Inorganic Compounds Of Precious Metals, Of Rare-Earth Metals,
Of Radioactive Elements Or Of Isotopes
0.10
3729 Organic Chemicals 0.10
3830 Pharmaceutical Products 0.20
3931 Fertilizers -
4032
Tanning Or Dyeing Extracts; Tannins And Their Derivatives; Dyes, Pigments And Other Colouring
Matter; Paints And Varnishes; Putty And Other Mastics; Inks
0.03
4133 Essential Oils And Resinoids; Perfumery, Cosmetic Or Toilet Preparations 0.10
4234
Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial
Waxes, Prepared Waxes, Polishing Or Scouring Preparations, Candles And Similar Articles,
Modeling Pastes, "Dental Waxes" And Dental Preparations With A Basis Of Plaster
0.10
4335 Albuminoidal Substances; Modified Starches; Glues; Enzymes 0.10
4436 Explosives -
4537 Photographic or Cinematographic Goods 0.10
4638 Miscellaneous Chemical Products 0.10
4739 Plastics And Articles Thereof 0.10
4840 Rubber and Articles Thereof 0.05
4941 Raw Hides And Skins (Other Than Fur skins) And Leather 0.03
504201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any material
0.05
514202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar
containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports
bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather
or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-
board, or wholly or mainly covered with such materials or with paper
0.10
524203Articles of apparel and clothing accessories, of leather or of composition leather 0.10
534204Omitted -
544205Other articles of leather or of composition leather 0.10
554206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 0.10
564301
Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use),
other than raw hides and skins of headings 4101, 4102 or 4103
Nil
574302
Tanned or dressed fur skins (including heads, tails, paws and other pieces or cuttings),
unassembled, or assembled (without the addition of other materials) other than those of heading
4303
0.10
584303Articles of apparel, clothing accessories and other articles of fur skin 0.10
594304Artificial fur and articles thereof 0.10
604401
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles;
sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or
similar forms
Nil
614402Wood charcoal (including shell or nut charcoal), whether or not agglomerated Nil
624403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared Nil
634404
Hoop wood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden
sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of
walking sticks, umbrellas, tool handles or the like; chip wood and the like
Nil
644405Wood wool; wood flour Nil
654406Railway or tramway sleepers (crossties) of wood Nil
664407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of
a thickness exceeding 6 mm
Nil
674408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar
laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6 mm
0.10
684409
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any
of its edges or faces, whether or not planed, sanded or end-jointed
0.10
694410
Particle board, oriented strand board (OSB) and similar board (for example wafer board) of wood or
other ligneous materials, whether or not agglomerated with resins or other organic binding
substances
0.10
704411
Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic
substances
0.10
714412Plywood, veneered panels and similar laminated wood 0.10
724413Densified wood, in blocks, plates, strips or profile shapes 0.10
734414Wooden frames for paintings, photographs, mirrors or similar objects 0.10
744415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets,
Box pallets and other load boards, of wood; pallet collars of wood
0.10
754416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves0.10
764417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and
trees, of wood
0.10
774418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels,
Shingles and shakes
0.10
784419Tableware and kitchenware, of wood 0.10
794420
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of
wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94
0.10
804421Other articles of wood 0.10
8145 Cork And Articles Of Cork Nil
8246 Manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork. 0.10
8347
Pulp Of Wood Or Of Other Fibrous Cellulosic Material; Recovered (Waste And Scrap) Paper Or
Paperboard
Nil
844801Newsprint, in rolls or sheets 0.10
854802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and
non perforated punch card and punch tape paper , in rolls or rectangular (including square)sheets of
any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
0.10
864803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or
sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
0.10
874804
Uncoated Craft Paper And Paperboard, In Rools Or Sheets, Other Than That Of Heading 4802 Or
4803
0.10
884805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as
specified in Note 3 to this Chapter
0.10
894806
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed
transparent or translucent papers, in rolls or sheets
0.10
904807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with
an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or
sheets
0.10
914808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled,
embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
0.10
924809
Carbon paper, self-copy paper and other copying or transfer papers (including coated or
impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
0.10
934810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic
substances, with or without a binder, and with no other coating, whether or not surface - coloured,
surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
0.10
944811
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered,
surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of
any size, other than goods of the kind described in heading 4803, 4809 or 4810
0.10
954812Filter blocks, slabs and plates, of paper pulp 0.10
964813Cigarette paper, whether or not cut to size or in the form of booklets or tubes 0.10
974814Wallpaper and similar wall coverings; window transparencies of paper 0.10
984815Deleted -
994816
Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading
4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
0.10
1004817
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes,
pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of
paper stationery
0.15
1014818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for
household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape;
handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed
sheets and similar household, sanitary or hospital articles, articles of apparel and clothing
accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
0.15
1024819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding
or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a
kind used in offices, shops or the like
0.15
1034820
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads,
diaries and similar articles, excise books, blotting-pads, binders (loose-leaf or other), folders, file
covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or
paperboard; albums for samples or for collections and book covers, of paper or paperboard
0.15
1044821Paper or paperboard labels of all kinds, whether or not printed 0.15
1054822
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not
perforated or hardened)
0.15
1064823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other
articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
0.15
10749
Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts,
Typescripts And Plans
0.10
10850 Silk 0.10
10951 Wool, Fine or Coarse Animal hair, Horsehair Yarn and Woven Fabrics 0.10
1105201Cotton, not carded or combed Nil
1115202Cotton waste (including yarn waste and garnetted stock) Nil
1125203Cotton, carded or combed Nil
1135204Cotton sewing thread, whether or not put up for retail sale Nil
1145205
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for
retail sale
0.05
1155206
Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for
retail sale
0.05
1165207Cotton yarn (other than sewing thread) put up for retail sale 0.05
1175208
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200
g/m2
0.10
1185209Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m20.10
1195210
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with
man-made fibres, weighing not more than 200 g/m2
0.10
1205211
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with
man-made fibres, weighing more than 200 g/m2
0.10
1215212Other woven fabrics of cotton 0.10
12253 Other Vegetable Textile Fibres; Paper yarn and Woven Fabrics of Paper yarn 0.10
1235401Sewing thread of man-made filaments, whether or not put up for retail sale 0.05
1245402
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic
monofilament of less than 67 decitex
0.05
1255403
Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono
filament of less than 67 decitex
0.05
1265404
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
0.05
1275405
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
0.05
1285406Man-made filament yarn (other than sewing thread), put up for retail sale 0.05
1295407
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading
5404
0.10
1305408
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading
5405
0.10
1315501Synthetic filament tow 0.05
1325502Artificial filament tow 0.05
1335503Synthetic staple fibres, not carded, combed or otherwise processed for spinning 0.05
1345504Artificial staple fibres, not carded, combed or otherwise processed for spinning 0.05
1355505Waste (including noils, yarn waste and garneted stock) of man-made fibres 0.05
1365506Synthetic staple fibres, carded, combed or otherwise processed for spinning 0.05
1375507Artificial staple fibres, carded, combed or otherwise processed for spinning 0.05
1385508Sewing thread of man-made staple fibres, whether or not put up for retail sale 0.05
1395509Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale 0.05
1405510Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale 0.05
1415511Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale 0.05
1425512Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres0.10
1435513
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 170g/m2
0.10
1445514
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed
mainly or solely with cotton, of a weight exceeding 170 g/m2
0.10
1455515Other woven fabrics of synthetic staple fibres 0.10
1465516Woven fabrics of artificial staple fibres 0.10
14756 Wadding, Felt and Non-Woven; special yarns; twine, cordage, ropes and cables and Articles thereof0.10
14857 Carpets and Other Textile Floor Coverings 0.10
14958 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery 0.10
15059
Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a kind suitable for
Industrial use
0.10
15160 Knitted or crocheted fabrics 0.10
15261 Articles of Apparel and Clothing Accessories, Knitted or Crocheted 0.15
15362 Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted 0.15
15463 Other Made Up Textiles Articles; Sets; Worn Clothing and Worn Textile Articles; Rags 0.15
15564 Footwear, gaiters and the like; parts of such articles 0.10
15665 Headgear and parts thereof 0.05
15766 Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof 0.03
15867
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of
human hair
0.10
15968 Articles of stone, plaster, cement, asbestos, mica or similar materials 0.15
16069 Ceramic Products 0.15
16170 Glass And Glassware 0.15
16271 Natural Or Cultured Pearls, Precious Or Semi-Precious Stones, Precious Metals, Metals Clad With
Precious Metal, And Articles Thereof; Imitation Jewellery; Coin
0.03
1637201Pig iron and spiegeleisen in pigs, blocks or other primary forms 0.03
1647202Ferro alloys 0.15
1657203
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in
lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or
similar forms
0.03
1667204Ferrous waste and scrap; remelting scrap ingots of iron or steel 0.03
1677205Granules and powders, of pig iron, spiegeleisen, iron or steel 0.03
1687206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 0.03
1697207Semi-finished products of iron or non-alloy steel 0.03
1707208
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad,
plated or coated
0.03
1717209
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-
reduced), not clad, plated or coated
0.03
1727210Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated0.03
1737211
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or
coated
0.03
1747212Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated0.03
1757213Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 0.03
1767214
Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or
hot-extruded, but including those twisted after rolling
0.03
1777215Other bars and rods of iron or non-alloy steel 0.03
1787216Angles, shapes and sections of iron or non-alloy steel 0.03
1797217Wire of iron or non-alloy steel 0.15
1807218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 0.03
1817219Flat-rolled products of stainless steel, of a width of 600 mm or more 0.03
1827220Flat-rolled products of stainless steel, of a width of less than 600 mm 0.03
1837221Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 0.03
1847222Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 0.03
1857223Wire of stainless steel 0.15
1867224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 0.03
1877225Flat-rolled products of other alloy steel, of a width of 600 mm or more 0.03
1887226Flat-rolled products of other alloy steel, of a width of less than 600 mm 0.03
1897227Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 0.03
1907228
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill
bars and rods, of alloy or non-alloy steel
0.03
1917229Wire of other alloy steel 0.15
1927301
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements;
welded angles, shapes and sections, of iron or steel
0.05
1937302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and
rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties),
fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other
material specialized for jointing or fixing rails
0.05
1947303Tubes, pipes and hollow profiles, of cast iron 0.05
1957304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 0.05
1967305
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-
sections, the external diameter of which exceeds 406.4 mm, of iron or steel
0.05
1977306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly
closed), of iron or steel
0.05
1987307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 0.05
1997308
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example,
bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of
iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures,
of iron or steel
0.05
2007309
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied
gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not
fitted with mechanical or thermal equipment
0.05
2017310
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or
liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal equipment
0.05
2027311Containers for compressed or liquefied gas, of iron or steel 0.05
2037312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically
insulated
0.05
2047313
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted
double wire, of a kind used for fencing of iron or steel
0.05
2057314
Cloth (including endless bands), Grill, netting and fencing, of iron or steel wire; expanded metal of
iron or steel
0.05
2067315Chain and parts thereof, of iron or steel 0.05
2077316Anchors, grapnels and parts thereof, of iron or steel 0.05
2087317
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar
articles, of iron or steel, whether or not with heads of other material, but excluding such articles with
heads of copper
0.15
2097318
Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring
washers) and similar articles, of iron or steel
0.15
2107319
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles,
for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere
specified or included
0.15
2117320Springs and leaves for springs, of iron or steel 0.15
2127321
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating),
barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and
parts thereof, of iron or steel
0.15
2137322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters
and hot air distributors (including distributors which can also distribute fresh or conditioned air), not
electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
0.15
2147323
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot
scourers and scouring or polishing pads, gloves and the like, of iron or steel
0.15
2157324Sanitary ware and parts thereof, of iron or steel 0.15
2167325Other cast articles of iron or steel 0.15
2177326Other articles of iron and steel 0.15
2187401Copper mattes; cement copper (precipitated copper) 0.03
2197402Unrefined copper; copper anodes for electrolytic refining 0.03
2207403Refined copper and copper alloys, unwrought 0.03
2217404Copper waste and scrap 0.03
2227405Master alloys of copper 0.03
2237406Copper powders and flakes 0.03
2247407Copper bars, rods and profiles 0.03
2257408Copper wire 0.03
2267409Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 0.03
2277410
Copper foil (whether or not printed or backed with paper, per board , plastics or similar backing
materials) of a thickness (excluding any backing) not exceeding 0.15 mm
0.03
2287411Copper tubes and pipes 0.15
2297412Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 0.15
2307413Stranded wire, cables, plated bands and the like, of copper, not electrically insulated 0.15
2317414Deleted -
2327415
Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper
or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins,
washers (including spring washers) and similar articles, of copper
0.15
2337416Deleted -
2347417Deleted -
2357418
Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or
polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper
0.15
2367419Other articles of copper 0.15
23775 Nickel and articles thereof 0.03
2387601Unwrought aluminium 0.03
2397602Aluminium waste and scrap 0.03
2407603Aluminium powders and flakes 0.03
2417604Aluminium bars, rods and profiles 0.03
2427605Aluminium wire 0.03
2437606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 0.03
2447607
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing) not exceeding 0.2mm
0.03
2457608Aluminium tubes and pipes 0.15
2467609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 0.15
2477610
Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for
example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium
plates, rods, profiles, tubes and the like, prepared for use in structures
0.15
2487611
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or
liquefied gas), of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment
0.15
2497612
Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular
containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding
300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
0.15
2507613Aluminium containers for compressed or liquefied gas 0.15
2517614Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 0.15
2527615
Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring
or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium
0.15
2537616Other articles of aluminium 0.15
25478 Lead and articles thereof 0.03
25579 Zinc and articles thereof 0.03
25680 Tin and articles thereof 0.03
25781 Other base metals; cermets, articles thereof 0.03
25882 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 0.15
25983 Miscellaneous articles of base metal 0.15
26084 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 0.05
26185
Electrical machinery and equipment and parts thereof ; sound recorders and reproducers, television
image and sound recorders and reproducers, and parts and accessories of such articles
0.05
26286
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and
fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all
kinds
0.05
2638701Tractors (other than tractors of heading 8709) 0.05
2648702Motor vehicles for the transport of ten or more persons, including the driver 0.05
2658703
Motor cars and other motor vehicles principally designed for the transport of persons (other than
those of heading 8702), including station wagons and racing cars
0.05
2668704Motor vehicles for the transport of goods 0.05
2678705
Special purpose motor vehicles, other than those principally designed for the transport of persons or
goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries,
spraying lorries, mobile workshops, mobile radiological units)
0.05
2688706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 0.05
2698707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 0.05
2708708Parts and accessories of the motor vehicles of headings 8701 to 8705 0.05
2718709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on
railway station platforms; parts of the foregoing vehicles
0.05
2728710
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts
of such vehicles
0.05
2738711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;0.05
2748712Bicycles and other cycles (including delivery tricycles), not motorised 0.10
2758713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 0.05
2768714Parts and accessories of vehicles of headings 8711 to 8713 0.15
2778715Baby carriages and parts thereof 0.05
2788716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof 0.05
27988 Aircraft , spacecraft, and parts thereof 0.05
28089 Ships, boats and floating structures 0.05
28190
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical
instruments and apparatus; parts and accessories thereof
0.10
28291 Clocks and watches and parts thereof 0.05
28392 Musical instruments; parts and accessories of such articles 0.20
28493 Arms and ammunition; parts and accessories thereof -
28594
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps
and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates
and the like; prefabricated buildings
0.05
28695 Toys, games and sports requisites; parts and accessories thereof 0.20
28796 Miscellaneous manufactured articles 0.03
28897 Works of art, collector's" pieces and antiques -
F.No.354/66 /2011-TRU
(Samar Nanda)
Under Secretary to the Government of India
