| GST GOODS | ||||||||||||
| Particulars | Customs | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Basic Customs Duty | Agriculture Infrastructure & Development Cess (AIDC) |
CVD (in lieu of IGST) | ||||||||||
| LPG | Domestic (Note-2) | Nil | Nil | 5.00% | ||||||||
| Non - Domestic | 5.00% | Nil | 18.00% | |||||||||
| Kerosene | PDS | 5.00% | Nil | 5.00% | ||||||||
| Non PDS | 5.00% | Nil | 18.00% | |||||||||
| Naphtha | Fertilizer | Nil | Nil | 18.00% | ||||||||
| Non- Fertilizer | 2.50% | Nil | 18.00% | |||||||||
| Butane / Propane | Domestic (Note-3) | Nil | Nil | 5.00% | ||||||||
| Non-Domestic | 2.50% | Nil | 18.00% | |||||||||
| Bitumen & Asphalt | 5.00% | Nil | 18.00% | |||||||||
| Furnace Oil | Fertilizer | Nil | Nil | 18.00% | ||||||||
| Non- Fertilizer | 2.50% | Nil | 18.00% | |||||||||
| Light Diesel Oil | 5.00% | Nil | 18.00% | |||||||||
| Low Sulphur Heavy Stock/ HPS & other Res. | Fertilizer | Nil | Nil | 18.00% | ||||||||
| Non- Fertilizer | 5.00% | Nil | 18.00% | |||||||||
| Lube oil/greases | 5.00% | Nil | 18.00% | |||||||||
| Petroleum Coke | 10.00% | Nil | 18.00% | |||||||||
| Petroleum Jelly | 5.00% | Nil | 18.00% | |||||||||
| Transformer Oil | 5.00% | Nil | 18.00% | |||||||||
| Waxes all types | 5.00% | Nil | 18.00% | |||||||||
| NOTE: | ||||||||
| 1. In addition to the above , 10% Social Welfare Surcharge is also applicable on the total duties of Customs (excluding CVD in lieu of IGST). | ||||||||
| 2. Basic Customs duty is Nil for import of domestic LPG sold to household consumers (including NDEC) by PSU OMCs. Basic Customs duty rate is 5% for other importers of domestic LPG. | ||||||||
| 3. Basic Customs duty is Nil for import of Butane / Propane intended to be used as domestic LPG sold to household consumers (including NDEC) by PSU OMCs. |
