| 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. |
