| 2301 |
w.e.f. 1 May 2022- BCD against all tariff items of heading 2301 the entry substituted by “15%”
[Clause 98(b) of Finance Act 2022]
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| Condition No. 9: If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. |
| Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
[SNo 103 in Sch I of Ntfn 01-IGST/28.06.2017]
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| No integrated tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive)
[Ref: Clause 133(i) of Finance Bill, 2020]
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