S.No. |
Chapter or heading or sub-heading or tariff item of the First Schedule |
Description of goods |
Rate |
(1) |
(2) |
(3) |
(4) |
1. |
5208 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
2. |
5208 39 |
Other than upholstery fabrics |
12.5% |
3. |
5208 42 |
Upholstery fabrics |
12.5% or Rs. 37 per sq. mtr., whichever is higher |
4. |
5208 42 |
Other than upholstery fabrics |
12.5% or Rs. 22 per sq. mtr., whichever is higher |
5. |
5208 49 |
Upholstery fabrics |
12.5% or Rs. 143 per kg., whichever is higher |
6. |
5208 52 |
Upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
7. |
5208 52 |
Other than upholstery fabrics |
12.5% or Rs. 14 per sq. mtr., whichever is higher |
8. |
5208 53 |
Upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher |
9. |
5208 53 |
Other than upholstery fabrics |
12.5% or Rs. 21 per sq. mtr., whichever is higher |
10. |
5208 59 |
Upholstery fabrics |
12.5% or Rs.50 per sq. mtr., whichever is higher |
11. |
5208 59 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
12. |
5209 31, 5209 32 or 5209 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
13. |
5209 31, 5209 32 or 5209 39 |
Other than upholstery fabrics |
12.5% |
14. |
5209 41 |
Upholstery fabrics |
12.5% or Rs. 32 per sq. mtr., whichever is higher |
15. |
5209 41 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
16. |
5209 43 |
Upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
17. |
5209 43 |
Other than upholstery fabrics |
12.5% or Rs. 28 per sq. mtr., whichever is higher |
18. |
5209 49 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
19. |
5209 49 |
Other than upholstery fabrics |
12.5% |
20. |
5209 51 or 5209 52 |
Upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
21. |
5209 51 or 5209 52 |
Other than upholstery fabrics |
12.5% or Rs. 24 per sq. mtr., whichever is higher |
22. |
5209 59 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
23. |
5209 59 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
24. |
5210 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
25. |
5210 39 |
Other than upholstery fabrics |
12.5% |
26. |
5210 49 |
Upholstery fabrics |
12.5% or Rs. 132 per kg., whichever is higher |
27. |
5210 51 |
Upholstery fabrics |
12.5% or Rs. 15 per sq. mtr., whichever is higher |
28. |
5210 51 |
Other than upholstery fabrics |
12.5% or Rs. 12 per sq. mtr., whichever is higher |
29. |
5210 59 |
Upholstery fabrics |
12.5% or Rs. 15 per sq. mtr., whichever is higher |
30. |
5210 59 |
Other than upholstery fabrics |
12.5% or Rs. 12 per sq. mtr., whichever is higher |
31. |
5211 31, 5211 32 or 5211 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
32. |
5211 31, 5211 32 or 5211 39 |
Other than upholstery fabrics |
12.5% |
33. |
5211 41 |
Upholstery fabrics |
12.5% or Rs. 44 per sq. mtr., whichever is higher |
34. |
5211 41 |
Other than upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher |
35. |
5211 43 |
Upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
36. |
5211 43 |
Other than upholstery fabrics |
12.5% or Rs. 32 per sq. mtr., whichever is higher |
37. |
5211 49 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
38. |
5211 49 |
Other than upholstery fabrics |
12.5% |
39. |
5211 51, 5211 52 or 5211 59 |
Upholstery fabrics |
12.5% or Rs. 18 per sq. mtr., whichever is higher |
40. |
5211 51, 5211 52 or 5211 59 |
Other than upholstery fabrics |
12.5% or Rs. 12 per sq. mtr., whichever is higher |
41. |
5407 42 00 |
Upholstery fabrics |
12.5% or Rs. 60 per sq. mtr., whichever is higher |
42. |
5407 42 00 |
Other than upholstery fabrics |
12.5% or Rs. 36 per sq. mtr., whichever is higher |
43. |
5407 43 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
44. |
5407 43 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
45. |
5407 44 00 |
Upholstery fabrics |
12.5% or Rs. 58 per sq. mtr., whichever is higher |
46. |
5407 44 00 |
Other than upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher. |
47. |
5407 52 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
48. |
5407 52 |
Other than upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
49. |
5407 53 00 |
Upholstery fabrics |
12.5% or Rs. 50 per sq. mtr., whichever is higher |
50. |
5407 53 00 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
51. |
5407 61 |
Other than upholstery fabrics |
12.5% |
52. |
5407 69 00 |
Upholstery fabrics |
12.5% or Rs. 60 per sq. mtr., whichever is higher |
53. |
5407 69 00 |
Other than upholstery fabrics |
12.5% or Rs. 36 per sq. mtr., whichever is higher |
54. |
5407 73 00 |
Upholstery fabrics |
12.5% or Rs. 60 per sq. mtr., whichever is higher |
55. |
5407 73 00 |
Other than upholstery fabrics |
12.5% or Rs. 36 per sq. mtr., whichever is higher |
56. |
5407 74 00 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
57. |
5407 74 00 |
Other than upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
58. |
5407 82 |
Upholstery fabrics |
12.5% or Rs. 42 per sq. mtr., whichever is higher |
59. |
5407 82 |
Other than upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
60. |
5407 83 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
61. |
5407 83 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
62. |
5407 84 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
63. |
5407 84 |
Other than upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
64. |
5407 92 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
65. |
5407 92 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
66. |
5407 93 00 |
Upholstery fabrics |
12.5% or Rs. 45 per sq. mtr., whichever is higher |
67. |
5407 93 00 |
Other than upholstery fabrics |
12.5% or Rs. 27 per sq. mtr., whichever is higher |
68. |
5407 94 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
69. |
5407 94 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
70. |
5408 22 |
Upholstery fabrics |
12.5% or Rs. 45 per sq. mtr., whichever is higher |
71. |
5408 22 |
Other than upholstery fabrics |
12.5% or Rs. 27 per sq. mtr., whichever is higher |
72. |
5408 23 00 |
Upholstery fabrics |
12.5% or Rs. 47 per sq. mtr., whichever is higher |
73. |
5408 23 00 |
Other than upholstery fabrics |
12.5% or Rs. 28 per sq. mtr., whichever is higher |
74. |
5408 24 |
Upholstery fabrics |
12.5% or Rs. 87 per sq. mtr., whichever is higher |
75. |
5408 24 |
Other than upholstery fabrics |
12.5% or Rs. 52 per sq. mtr., whichever is higher |
76. |
5512 19 |
Upholstery fabrics |
12.5% or Rs. 42 per sq. mtr., whichever is higher |
77. |
5512 19 |
Other than upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
78. |
5512 29 |
Upholstery fabrics |
12.5% or Rs. 47 per sq. mtr., whichever is higher |
79. |
5512 29 |
Other than upholstery fabrics |
12.5% or Rs. 28 per sq. mtr., whichever is higher |
80. |
5512 99 |
Upholstery fabrics |
12.5% or Rs. 54 per kg., whichever is higher |
81. |
5513 21 00 |
Upholstery fabrics |
12.5% or Rs. 107 per kg., whichever is higher |
82. |
5513 23 00 |
Upholstery fabrics |
12.5% or Rs. 125 per kg., whichever is higher |
83. |
5513 23 00 |
Other than upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
84. |
5513 39 00 |
Upholstery fabrics |
12.5% or Rs. 125 per kg., whichever is higher |
85. |
5513 39 00 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
86. |
5513 41 00 |
Upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
87. |
5513 41 00 |
Other than upholstery fabrics |
12.5% or Rs. 15 per sq. mtr., whichever is higher |
88. |
5514 21 00 |
Upholstery fabrics |
12.5% or Rs. 100 per kg., whichever is higher |
89. |
5514 21 00 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
90. |
5514 22 00 |
Upholstery fabrics |
12.5% or Rs. 100 per kg., whichever is higher |
91. |
5514 23 00 |
Upholstery fabrics |
12.5% or Rs. 114 per kg., whichever is higher |
92. |
5514 29 00 |
Upholstery fabrics |
12.5% or Rs. 121 per kg., whichever is higher |
93. |
5514 31 00 |
Upholstery fabrics |
12.5% or Rs. 64 per sq. mtr., whichever is higher |
94. |
5514 31 00 |
Other than upholstery fabrics |
12.5% or Rs. 45 per sq. mtr., whichever is higher |
95. |
5514 32 00 |
Upholstery fabrics |
12.5% or Rs. 43 per sq. mtr., whichever is higher |
96. |
5514 32 00 |
Other than upholstery fabrics |
12.5% or Rs. 26 per sq. mtr., whichever is higher |
97. |
5514 49 00 |
Upholstery fabrics |
12.5% or Rs. 114 per kg., whichever is higher |
98. |
5515 21 |
Upholstery fabrics |
12.5% or Rs. 79 per sq. mtr., whichever is higher |
99. |
5515 21 |
Other than upholstery fabrics |
12.5% or Rs. 55 per sq. mtr., whichever is higher |
100. |
5515 91 |
Upholstery fabrics |
12.5% or Rs. 57 per sq. mtr., whichever is higher |
101. |
5515 91 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
102. |
5516 22 00 or 5516 23 00 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
103. |
5516 22 00 or 5516 23 00 |
Other than upholstery fabrics |
12.5% |
104. |
5801 10 |
Upholstery fabrics |
12.5% or Rs. 210 per sq. mtr., whichever is higher |
105. |
5801 22 |
Upholstery fabrics |
12.5% or Rs. 75 per sq. mtr., whichever is higher |
106. |
5801 22 |
Other than upholstery fabrics |
12.5% or Rs. 70 per sq. mtr., whichever is higher |
107. |
5801 23 00 |
Upholstery fabrics |
12.5% or Rs. 80 per sq. mtr., whichever is higher |
108. |
5801 25 00 |
Upholstery fabrics |
12.5% or Rs. 120 per sq. mtr., whichever is higher |
109. |
5801 26 00 |
Upholstery fabrics |
12.5% or Rs. 180 per sq. mtr., whichever is higher |
110. |
5801 31 00 |
Upholstery fabrics |
12.5% or Rs. 75 per sq. mtr., whichever is higher |
111. |
5801 33 00 |
Upholstery fabrics |
12.5% or Rs. 150 per sq. mtr., whichever is higher |
112. |
5801 36 |
Upholstery fabrics |
12.5% or Rs. 130 per sq. mtr., whichever is higher |
113. |
5801 90 |
Upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher |
114. |
5802 30 00 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
115. |
5802 30 00 |
Other than upholstery fabrics |
12.5% |