AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS (AIDC)

Notification No. 11/2021 – Customs, dated 01.02.2021 is being amended to revise the AIDC rates on the following goods (w.e.f. 02.02.2025):

S. No.

Heading, sub- heading, tariff item

Commodity

Rate

From

To

1.

2515 11 00 2515 12

Marble and travertine, crude or roughly trimmed, merely cut into blocks, slabs and other

 Nil

 20%

2.

2516 11 00 2516 12 00

Granite, crude or roughly trimmed, merely cut into blocks, slabs and other

 Nil

 20%

3.

3406

Candles, Tapers and the like

Nil

7.5%

4.

3920 or 3921

PVC Flex Films, PVC Flex Sheets, PVC Flex Banner

Nil

7.5%

5.

6401

Waterproof Footwear with outer soles and Uppers of Rubber or Plastics

Nil

18.5%

6.

6402

Other Footwear With Outer Soles And Uppers of Rubber or Plastics

Nil

18.5%

 7.

 6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

 Nil

 18.5%

 8.

 6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

 Nil

 18.5%

9.

6405

Other Footwear

Nil

18.5%

10.

6802 10 00 6802 21 10 6802 21 20 6802 21 90 6802 91 00 6802 92 00

   Marble Slab

   Nil

   20%

11.

7113

Platinum findings

Nil

1.4%

12.

8541 42 00

Solar Cells

Nil

7.5%

13.

8541 43 00 8541 49 00

Solar Module and Other semiconductor devices and photovoltaic cells

Nil

20%

14.

8702

Motor vehicles for transport of 10 or more persons

Nil

20%

 15.

 8702

Motor vehicles for transport of 10 or more persons when imported under S. No. 524 (1) (b) of the notification No. 50/2017- Customs

 Nil

 5%

 16.

 8702

Motor vehicles for transport of 10 or more persons when imported under S. No. 524 (2) of the notification No. 50/2017- Customs

 Nil

 20%

17.

8703

Used Motor vehicles

Nil

67.5%

  18.

  8703

Motor cars and other motor vehicles principally designed for the transport of persons in other than Completely Knocked Down and Semi Knocked Down form with CIF value exceeding USD 40,000

  Nil

40%

19.

8704

Motor vehicles for transport of goods

Nil

20%

 20.

 8704

Motor vehicles for transport of goods when imported under S. No. 525 (1) (b) of the notification No. 50/2017- Customs

 Nil

5%

 21.

 8704

Motor vehicles for transport of 10 or more persons when imported under S. No. 525 (2) of the notification No. 50/2017- Customs

 Nil

20%

22.

8711

Used motorcycles and cycles fitted with an auxiliary motor with or without side-car

Nil

40%

23.

8712 00 10

Bicycles

Nil

15%

24.

8903

Yachts and other vessels for pleasure of sports

Nil

7.5%

25.

9028 30 10

Electricity meters for alternating current (Smart meter)

Nil

7.5%

 26.

 9401

Seats (other than those of headings 9402), whether or not convertible into beds, and parts thereof

 Nil

5%

27.

9403

Other furniture and parts thereof

Nil

5%

28.

9404

Mattress supports, articles of bedding and similar furnishing etc.

Nil

5%

 29.

 9405

Luminaries and lighting fittings including searchlights and spotlights and parts thereof etc.

 Nil

 5%

30.

9503 00 91

Parts of electronic toys

Nil

20%

 31.

 9503 00 91

Parts of electronic toys for manufacture of electronic toys (S. No. 591 of notification No. 50/2017-Customs dated 30.06.2017)

 Nil

 7.5%

32.

9802 00 00

Laboratory Chemicals (other than those attracting 10% BCD for specified end use)

Nil

70%