| 0701 |
Preferential rate of 20% applicable in this heading |
| IGST on All goods in this heading by SNo(35) in Ntfn 02-IGST/28.06.2017 |
| *Import Policy: Restricted - Import permitted for sowing or planting without a licence in accordance with an import permit granted under Plant Quarantine (Regulation of Import into India) Order, 2003 |
| **Import Policy (07019000) – Restricted - Import of Potatoes from Bhutan is permitted freely, without any licence, up to 30th June 2027 31st January 2021 – Amended by DGFT Notification No. 44 /2015-2020 dated 30 October 2020; 09/2015-2020 dated 28.06.2021; 17/2015-2020 dated 4 July 2022; 16-Ntfn/03.07.2023; 20-Ntfn/05.07.2024. |
| Preferential rate of 20% applicable in this heading |
| IGST on All goods in this heading by SNo(36) in Ntfn 02-IGST/28.06.2017 |
