Service tax department has changed the rules of service tax
which has been effect from 01-07-2012. In these new rules of
service tax, the department also made changes in the rates of service tax on
different services as well as includes all the services to the service tax
aspects except only 39 services.
We may need to know the rates of service tax on
different services as there is a manipulation in the rates of service tax. So this
is the rate list of service tax which is effect from 01-07-2012.
|
Live animal
|
Nil
|
|
Meat and edible meat
offal
|
0.12
|
|
Fish and crustaceans,
molluscs and other aquatic invertebrates
|
0.12
|
|
Dairy produce; birds’
eggs; natural honey; edible products of animal origin, not elsewhere
specified or included
|
0.12
|
|
Product of animal origin
not elsewhere specified or included.
|
0.12
|
|
Live trees and other
plants; bulbs, roots and the like; cut flowers and ornamental foliage
|
0.12
|
|
Edible vegetables and
certain roots and tubers
|
0.12
|
|
Edible fruits and
nuts, peel of citrus fruit or melons
|
0.12
|
|
Coffee, tea, mate and
spices
|
0.12
|
|
Cereals
|
0.12
|
|
Products of the
milling industry; malt; starches; inulin; wheat gluten.
|
0.12
|
|
Oil seeds and
oleaginous fruits; miscellaneous grains, seeds and fruit; industrial and
medicinal plants; straw and fodder
|
0.12
|
|
Lac; gums, resins
and other vegetable saps and extracts
|
0.12
|
|
Vegetable plaiting
materials; vegetable products, not elsewhere specified or included.
|
0.12
|
|
Animal or vegetable
fats and oils and their cleavage products prepared edible fats; animal or vegetable
waxes
|
0.12
|
|
Preparations
of meat, or fish
or of crustaceans,
molluscs or other aquatic invertebrates
|
0.12
|
|
Sugars and
sugar confectionery
|
0.12
|
|
Cocoa
and cocoa preparations
|
0.12
|
|
Preparations of cereals,
flour, starch or milk; pastry cooks' products
|
0.12
|
|
Preparation
of vegetables, fruits, nuts
or other parts of plants
|
0.2
|
|
Miscellaneous edible
preparations
|
0.12
|
|
Waters, including
natural or artificial mineral waters and aerated waters, not containing added
sugar or other sweetening matter not flavoured; ice and snow
|
0.12
|
|
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
|
0.12
|
|
Beer made from malt
|
0.12
|
|
Wine of fresh grapes,
including fortified wines; grape must other than that of heading 2009
|
0.12
|
|
Vermouth and other
wine of fresh grapes flavoured with plants or aromatic substances
|
0.12
|
|
Other fermented
beverages (for example cider, perry, mead); mixtures of fermented beverages
and non-alcoholic beverages, not elsewhere specified or included
|
0.12
|
|
Undenatured ethyl
alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl
alcohol and other spirits, denatured, of any strength
|
0.12
|
|
Undenatured ethyl
alcohol of an alcoholic strength by volume of less than 80% vol.; spirit,
liquors and other spirituous beverages
|
0.12
|
|
Vinegar and
substitutes for vinegar obtained from acetic acid
|
0.12
|
|
Residues and waste
from the food industries; prepared animal fodder
|
0.06
|
|
Tobacco and
manufactured tobacco substitutes
|
0.04
|
|
Salt; sulphur; earths
and stone; plastering materials, lime and cement
|
0.12
|
|
Ores, slag and ash
|
0.2
|
|
Mineral fuels, mineral
oils and products of their distillation; bituminous substances; mineral waxes
|
Nil
|
|
Inorganic chemicals;
organic or inorganic compounds of precious metals, of rare-earth metals, of
radioactive elements or of isotopes
|
0.12
|
|
Organic
chemicals
|
0.12
|
|
Pharmaceutical
products
|
0.2
|
|
Fertilizers
|
Nil
|
|
Tanning or dyeing
extracts; tannins and their derivatives; dyes, pigments and other colouring
matter; paints and varnishes; putty and other mastics; inks
|
0.04
|
|
Essential oils and
resinoids; perfumery, cosmetic or toilet preparations
|
0.12
|
|
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
|
0.12
|
|
Albuminoidal
substances; modified starches; glues; enzymes
|
0.12
|
|
Explosives
|
0.12
|
|
Photographic or
cinematographic goods
|
0.12
|
|
Miscellaneous chemical
products
|
0.12
|
|
Plastics and articles
thereof
|
0.12
|
|
Rubber and articles
thereof
|
0.06
|
|
Raw hides and skins (other
than fur skins) and leather
|
0.04
|
|
Saddlery and harness
for any animal (including traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any material
|
0.12
|
|
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
|
0.12
|
|
Articles of apparel
and clothing accessories, of leather or of composition leather
|
0.12
|
|
Omitted
|
-
|
|
Other articles of
leather or of composition leather
|
0.12
|
|
Articles of gut (other
than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
|
0.12
|
|
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
|
|
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
|
0.12
|
|
Articles of apparel,
clothing accessories and other articles of fur skin
|
0.12
|
|
Artificial fur and
articles thereof
|
0.12
|
|
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
|
|
Wood charcoal
(including shell or nut charcoal), whether or not agglomerated
|
Nil
|
|
Wood in the rough,
whether or not stripped of bark or sapwood, or roughly squared
|
Nil
|
|
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
|
|
Wood wool; wood flour
|
Nil
|
|
Railway or tramway
sleepers (crossties) of wood
|
Nil
|
|
Wood sawn or chipped
lengthwise, sliced or peeled, whether or not planed, sanded or end jointed,
of a thickness exceeding 6 mm
|
Nil
|
|
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
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
Fiberboard of wood or
other ligneous materials, whether or not bonded with resins or other organic
substances
|
0.12
|
|
Plywood, veneered
panels and similar laminated wood
|
0.12
|
|
Densified wood, in
blocks, plates, strips or profile shapes
|
0.12
|
|
Wooden
frames for paintings, photographs, mirrors or similar objects
|
0.12
|
|
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
|
0.12
|
|
Casks, barrels, vats,
tubs and other coopers’ products and parts thereof, of wood, including staves
|
0.12
|
|
Tools, tool bodies,
tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts
and trees, of wood
|
0.12
|
|
Builders’ joinery and
carpentry of wood, including cellular wood panels, assembled flooring panels,
Shingles and shakes
|
0.12
|
|
Tableware and
kitchenware, of wood
|
0.12
|
|
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
|
0.12
|
|
Other articles of wood
|
0.12
|
|
Cork and articles of
cork
|
Nil
|
|
Manufactures of straw,
of esparto or of other plaiting materials; basket-ware and wickerwork.
|
0.12
|
|
Pulp
of wood or of other fibrous cellulosic
material; recovered (waste and scrap) paper or paperboard
|
Nil
|
|
Newsprint, in rolls or
sheets
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
Uncoated craft paper and paperboard, in
rolls or sheets, other than
that of heading 4802 or 4803
|
0.12
|
|
Other uncoated paper
and paperboard, in rolls or sheets, not further worked or processed than as
specified in Note 3 to this Chapter
|
0.12
|
|
Vegetable parchment,
greaseproof papers, tracing papers and glassine and other glazed transparent
or translucent papers, in rolls or sheets
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
Filter blocks, slabs
and plates, of paper pulp
|
0.12
|
|
Cigarette paper,
whether or not cut to size or in the form of booklets or tubes
|
0.12
|
|
Wallpaper and similar
wall coverings; window transparencies of paper
|
0.12
|
|
Omitted
|
-
|
|
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
|
0.12
|
|
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
|
0.18
|
|
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
|
0.18
|
|
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
|
0.18
|
|
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
|
0.18
|
|
Paper or paperboard
labels of all kinds, whether or not printed
|
0.18
|
|
Bobbins, spools, cops
and similar supports of paper pulp, paper or paperboard (whether or not
perforated or hardened)
|
0.18
|
|
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
|
0.18
|
|
Printed books, newspapers,
pictures and other products of the printing industry; manuscripts,
typescripts and plans
|
0.12
|
|
Silk
|
0.12
|
|
Wool, fine or coarse
animal hair, horsehair yarn and woven fabrics
|
0.12
|
|
Cotton, not carded or
combed
|
0.04
|
|
Cotton waste
(including yarn waste and garnetted stock)
|
0.04
|
|
Cotton, carded or
combed
|
0.04
|
|
Cotton sewing thread,
whether or not put up for retail sale
|
0.04
|
|
Cotton yarn (other
than sewing thread), containing 85% or more by weight of cotton, not put up
for retail sale
|
0.06
|
|
Cotton yarn (other
than sewing thread), containing less than 85% by weight of cotton, not put up
for retail sale
|
0.06
|
|
Cotton yarn (other
than sewing thread) put up for retail sale
|
0.06
|
|
Woven fabrics of
cotton, containing 85% or more by weight of cotton, weighing not more than
200 g/m2
|
0.12
|
|
Woven fabrics of
cotton, containing 85% or more by weight of cotton, weighing more than 200
g/m2
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
Other woven fabrics of
cotton
|
0.12
|
|
Other vegetable
textile fibres; paper yarn and woven fabrics of paper yarn
|
0.12
|
|
Sewing thread of
man-made filaments, whether or not put up for retail sale
|
0.06
|
|
Synthetic filament
yarn (other than sewing thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex
|
0.06
|
|
Artificial filament
yarn (other than sewing thread), not put for retail sale, including
artificial mono filament of less than 67 decitex
|
0.06
|
|
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
|
0.06
|
|
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
|
0.06
|
|
Man-made filament yarn
(other than sewing thread), put up for retail sale
|
0.06
|
|
Woven fabrics of
synthetic filament yarn, including woven fabrics obtained from materials of
heading 5404
|
0.12
|
|
Woven fabrics of
artificial filament yarn, including woven fabrics obtained from materials of
heading 5405
|
0.12
|
|
Synthetic filament tow
|
0.06
|
|
Artificial filament
tow
|
0.06
|
|
Synthetic staple
fibres, not carded, combed or otherwise processed for spinning
|
0.06
|
|
Artificial staple
fibres, not carded, combed or otherwise processed for spinning
|
0.06
|
|
Waste (including
noils, yarn waste and garneted stock) of man-made fibres
|
0.06
|
|
Synthetic staple
fibres, carded, combed or otherwise processed for spinning
|
0.06
|
|
Artificial staple
fibres, carded, combed or otherwise processed for spinning
|
0.06
|
|
Sewing thread of
man-made staple fibres, whether or not put up for retail sale
|
0.06
|
|
Yarn (other than
sewing thread) of synthetic staple fibres, not put up for retail sale
|
0.06
|
|
Yarn (other than
sewing thread) of artificial staple fibres, not put up for retail sale
|
0.06
|
|
Yarn (other than
sewing thread) of man-made staple fibres, put up for retail sale
|
0.06
|
|
Woven fabrics of
synthetic staple fibres, containing 85% or more by weight of synthetic staple
fibres
|
0.12
|
|
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
|
0.12
|
|
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
|
0.12
|
|
Other woven fabrics of
synthetic staple fibres
|
0.12
|
|
Woven fabrics of
artificial staple fibres
|
0.12
|
|
Wadding, felt and
non-woven; special yarns; twine, cordage, ropes and cables and articles
thereof
|
0.12
|
|
Carpets and other
textile floor coverings
|
0.12
|
|
Special woven fabrics;
tufted textile fabrics; lace; tapestries; trimmings; embroidery
|
0.12
|
|
Impregnated, coated, covered
or laminated textile fabrics; textile articles of a kind suitable for
industrial use
|
0.12
|
|
Knitted or crocheted
fabrics
|
0.12
|
|
Articles of apparel
and clothing accessories, knitted or crocheted
|
0.18
|
|
Articles of apparel
and clothing accessories, not knitted or crocheted
|
0.18
|
|
Other made up textiles
articles; sets; worn clothing and worn textile articles; rags
|
0.18
|
|
Footwear, gaiters and
the like; parts of such articles
|
0.12
|
|
Headgear and parts
thereof
|
0.06
|
|
Umbrellas, sun
umbrellas, walking-sticks, whips, riding-crops and parts thereof
|
0.04
|
|
Prepared feathers and
down and articles made of feathers or of down; artificial flowers; articles
of human hair
|
0.12
|
|
Articles of stone,
plaster, cement, asbestos, mica or similar materials
|
0.18
|
|
Ceramic products
|
0.18
|
|
Glass and glassware
|
0.18
|
|
Natural or cultured
pearls, precious or semi-precious stones, precious metals, metals clad with
precious metals, and articles thereof; imitation jewellery; coin
|
0.06
|
|
Pig iron and
spiegeleisen in pigs, blocks or other primary forms
|
0.08
|
|
Ferro alloys
|
0.08
|
|
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
|
0.08
|
|
Ferrous waste and
scrap; remelting scrap ingots of iron or steel
|
0.08
|
|
Granules and powders,
of pig iron, spiegeleisen, iron or steel
|
0.08
|
|
Iron and non-alloy
steel in ingots or other primary forms (excluding iron of heading 7203)
|
0.08
|
|
Semi-finished products
of iron or non-alloy steel
|
0.08
|
|
Flat-rolled products
of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not
clad, plated or coated
|
0.08
|
|
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
|
0.08
|
|
Flat-rolled products
of iron or non-alloy steel, of a width of 600 mm or more, clad,
plated or coated
|
0.08
|
|
Flat-rolled products
of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated
or coated
|
0.08
|
|
Flat-rolled products
of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or
coated
|
0.08
|
|
Bars and rods,
hot-rolled, in irregularly wound coils, of iron or non-alloy steel
|
0.08
|
|
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
|
0.08
|
|
Other bars and rods of
iron or non-alloy steel
|
0.08
|
|
Angles, shapes and
sections of iron or non-alloy steel
|
0.08
|
|
Wire of iron or
non-alloy steel
|
0.08
|
|
Stainless steel in
ingots or other primary forms; semi-finished products of stainless steel
|
0.08
|
|
Flat-rolled products
of stainless steel, of a width of 600 mm or more
|
0.08
|
|
Flat-rolled products
of stainless steel, of a width of less than 600 mm
|
0.08
|
|
Bars and rods,
hot-rolled, in irregularly wound coils, of stainless steel
|
0.08
|
|
Other bars and rods of
stainless steel; angles, shapes and sections of stainless steel
|
0.08
|
|
Wire of stainless
steel
|
0.08
|
|
Other alloy steel in
ingots or other primary forms; semi-finished products of other alloy steel
|
0.08
|
|
Flat-rolled products
of other alloy steel, of a width of 600 mm or more
|
0.08
|
|
Flat-rolled products
of other alloy steel, of a width of less than 600 mm
|
0.08
|
|
Bars and rods,
hot-rolled, in irregularly wound coils, of other alloy steel
|
0.08
|
|
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
|
0.08
|
|
Wire of other alloy
steel
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
Tubes, pipes and hollow
profiles, of cast iron
|
0.08
|
|
Tubes, pipes and
hollow profiles, seamless, of iron (other than cast iron) or steel
|
0.08
|
|
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
|
0.08
|
|
Other tubes, pipes and
hollow profiles (for example, open seam or welded, riveted or similarly
closed), of iron or steel
|
0.08
|
|
Tube or pipe fittings
(for example, couplings, elbows, sleeves), of iron or steel
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
Containers for
compressed or liquefied gas, of iron or steel
|
0.08
|
|
Stranded wire, ropes,
cables, plaited bands, slings and the like, of iron or steel, not
electrically insulated
|
0.08
|
|
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
|
0.08
|
|
Cloth (including
endless bands), Grill, netting and fencing, of iron or steel wire; expanded
metal of iron or steel
|
0.08
|
|
Chain and parts
thereof, of iron or steel
|
0.08
|
|
Anchors, grapnels and
parts thereof, of iron or steel
|
0.08
|
|
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
|
0.08
|
|
Screws, bolts, nuts,
coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including
spring washers) and similar articles, of iron or steel
|
0.08
|
|
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
|
0.08
|
|
Springs and leaves for
springs, of iron or steel
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
Sanitary ware and
parts thereof, of iron or steel
|
0.08
|
|
Other cast articles of
iron or steel
|
0.08
|
|
Other articles of iron
and steel
|
0.08
|
|
Copper mattes; cement
copper (precipitated copper)
|
0.08
|
|
Unrefined copper;
copper anodes for electrolytic refining
|
0.08
|
|
Refined copper and
copper alloys, unwrought
|
0.08
|
|
Copper waste and scrap
|
0.08
|
|
Master alloys of
copper
|
0.08
|
|
Copper powders and
flakes
|
0.08
|
|
Copper bars, rods and
profiles
|
0.08
|
|
Copper wire
|
0.08
|
|
Copper plates, sheets
and strip, of a thickness exceeding 0.15 mm
|
0.08
|
|
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
|
0.08
|
|
Copper tubes and pipes
|
0.08
|
|
Copper tube or pipe
fittings (for example, couplings, elbows, sleeves)
|
0.08
|
|
Stranded wire, cables,
plated bands and the like, of copper, not electrically insulated
|
0.08
|
|
Omitted
|
|
|
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
|
0.08
|
|
Omitted
|
-
|
|
Omitted
|
-
|
|
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
|
0.08
|
|
Other articles of
copper
|
0.08
|
|
Nickel and articles
thereof
|
0.08
|
|
Unwrought aluminium
|
0.08
|
|
Aluminium waste and
scrap
|
0.08
|
|
Aluminium powders and
flakes
|
0.08
|
|
Aluminium bars, rods
and profiles
|
0.08
|
|
Aluminium wire
|
0.08
|
|
Aluminium plates,
sheets and strip, of a thickness exceeding 0.2 mm
|
0.08
|
|
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
|
0.08
|
|
Aluminium tubes and
pipes
|
0.08
|
|
Aluminium tube or pipe
fittings (for example, couplings, elbows, sleeves)
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
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
|
0.08
|
|
Aluminium containers
for compressed or liquefied gas
|
0.08
|
|
Stranded wire, cables,
plaited bands and the like, of aluminium, not electrically insulated
|
0.08
|
|
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
|
0.08
|
|
Other articles of
aluminium
|
0.08
|
|
Lead and articles
thereof
|
0.06
|
|
Zinc and articles
thereof
|
0.06
|
|
Tin and
articles thereof
|
0.06
|
|
Other base metals;
cermets, articles thereof
|
0.06
|
|
Tools, implements,
cutlery, spoons and forks, of base metal; parts thereof of base metal
|
0.12
|
|
Miscellaneous articles
of base metal
|
0.12
|
|
Nuclear reactors,
boilers, machinery and mechanical appliances; parts thereof
|
0.08
|
|
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
|
0.08
|
|
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
|
0.06
|
|
Tractors (other than
tractors of heading 8709)
|
0.06
|
|
Motor vehicles for the
transport of ten or more persons, including the driver
|
0.06
|
|
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
|
0.06
|
|
Motor vehicles for the
transport of goods
|
0.06
|
|
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)
|
0.06
|
|
Chassis fitted with
engines, for the motor vehicles of headings 8701 to 8705
|
0.06
|
|
Bodies (including
cabs), for the motor vehicles of headings 8701 to 8705
|
0.06
|
|
Parts and accessories
of the motor vehicles of headings 8701 to 8705
|
0.06
|
|
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
|
0.06
|
|
Tanks and other
armoured fighting vehicles, motorized, whether or not fitted with weapons,
and parts of such vehicles
|
0.06
|
|
Motorcycles (including
mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
|
0.06
|
|
Bicycles and other
cycles (including delivery tricycles), not motorised
|
0.12
|
|
Carriages for disabled
persons, whether or not motorised or otherwise mechanically propelled
|
0.06
|
|
Parts and accessories
of vehicles of headings 8711 to 8713
|
0.12
|
|
Baby carriages and
parts thereof
|
0.06
|
|
Trailers and
semi-trailers; other vehicles, not mechanically propelled; parts thereof
|
0.06
|
|
Aircraft , spacecraft,
and parts thereof
|
0.06
|
|
Ships, boats and
floating structures
|
0.06
|
|
Optical, photographic,
cinematographic, measuring, checking, precision, medical or surgical
instruments and apparatus; parts and accessories thereof
|
0.12
|
|
Clocks and watches and
parts thereof
|
0.06
|
|
Musical instruments;
parts and accessories of such articles
|
0.2
|
|
Arms and ammunition;
parts and accessories thereof
|
Nil
|
|
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
|
0.06
|
|
Toys, games and sports
requisites; parts and accessories thereof
|
0.2
|
|
Miscellaneous
manufactured articles
|
0.06
|
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