AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS (AIDC) Union Budget 2025-26 (Full) + Finance Bill, 2025 - Finance Bill

Union Budget 2025-26 (Full) + Finance Bill, 2025 V. 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% Full Text : Union Budget 2025-26 (Full) + Finance Bill, 2025