| 2711 |
PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS |
| Schedule rate of Basic Customs Duty raised to 15% from 2.5% for HS Code 2711 12 00, 2711 13 00 by Ntfn 43/01.07.2023 |
| [40/30.06.2023 - Basic Schedule Duty on LPG under HS Codes 2711 19 10, 2711 19 20, 2711 19 90 (Liquified Petroleum Gas) Raised to 15% from 5%, by Emergency Power] |
| w.e.f. 1 May 2022- BCD against tariff items 2711 11 00 to 2711 13 00, the entry substituted by “2.5%”.
- BCD against tariff items 2711 14 00, 2711 19 10 to 2711 29 00, the entry substituted by “5%”.
[Clause 98(b) of Finance Act 2022]
|
| Schedule Changes by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019.
[Tariff items 2711 19 00 substituted] |
| *Agriculture Infrastructure and Development Cess (AIDC)
|
| Basic Duty Exemption |
| Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received.
Explanation. - For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit. (Read with Condition No. 9)
[SNo(155) in Ntfn 50-Customs/2017 dated 30.06.2017]
[30/23.07.2024 – Exemption valid till 31 March, 2026]
Condition No. 9: If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. |
| Liquefied Natural Gas (LNG) imported for consumption in the C2C3 Plant of M/s Oil and Natural Gas Corporation Limited located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit) for the purposes of authorised operations in the SEZ unit. (Read with Condition No. 1)
[SNo(6) in Ntfn 52-Customs/2017 dated 30.06.2017]
|
| Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
[SNo 34 in Sch III of Ntfn 01-IGST/28.06.2017]
|
| w.e.f. 1 May 2022- BCD against all the tariff items of sub-heading 2712, the entry substituted by “5%”.
[Clause 98(b) of Finance Act 2022]
|
| HS Code 2712 20 Amended by Finance Bill 2010 |
| IGST on All goods in this heading by SNo 35 in Sch III of Ntfn 01-IGST/28.06.2017
|
| w.e.f. 1 May 2022- BCD against tariff items 2713 12 10 and 2713 12 90, the entry substituted by “7.5%”.
- BCD against tariff items 2713 20 00 and 2713 90 00, the entry substituted by “5%”.
[Clause 98(b) of Finance Act 2022]
|
| Schedule Changes by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019.
[Tariff items 2713 11 00 and 2713 12 00 substituted] |
| Basic Duty Exemption |
| Budget 2020: Basic Customs Duty on Calcinated Petrolium Coke falling under tariff items 2713 12 10 and 2713 12 90 is being reduced from 10% to 7.5%. [S. No. 147 and new S. No. 157A of Notification No. 50/2017-Customs, dated 30th June, 2017 as amended by notification No. 1/20202-Customs, dated 2nd February, 2020 refers] |
| IGST on All goods in this heading by SNo 36 in Sch III of Ntfn 01-IGST/28.06.2017
|
| [Pet Coke Import for Fuel Prohibited
• Free Import Allowed only for Cement, Lime, Calcium Carbide and classification on AU Condition
• Domestic Lobby Prevails
• WTO Free Importability Violated
DGFT Notification No. 25/2015-2020 dated 17 August, 2018] |
| [DGFT Notification No. 30 dated 28th August 2018 - Petroleum Bitumen (2713 20 00) and Other Residues of Petroleum Bituminous Minerals (2713 90 00) Shifted to Free List] |
| [DGFT Notification No. 38/2015-2020 dated 28 September 2018 - Petcoke Free Import Allowed for Graphic Electrode Industry] |
| [DGFT Notification No. 42/2015-2020 dated 23 October 2018 - Free Import Allowed to Pet Coke for Aluminium Industries] |
| Petcoke Import of pet coke for fuel purpose is prohibited. However, import of Pet coke is “free” for cement, lime kiln, calcium carbide, gasification industries and graphite electrode industry for use as feed stock or in the manufacturing process only on Actual User basis. Regulation and monitoring of such imports will be as per the guidelines of Ministry of Environment, Forest and Climate Change issued vide O.M. No.Q-18011/54/2018-CPA dated September 10, 2018. [DGFT Notification No. 38/2015-2020 dated 28 September 2018] |
