| 0805 |
CITRUS FRUIT, FRESH OR DRIED |
| w.e.f. 1 May 2022- BCD against tariff item 0805 10 00, 0805 50 00 the entry substituted by 30%
[Clause 98(b) of Finance Act 2022]
|
| HS2022 Changes in this heading w.e.f. 1 Jan 2022 by Finance Act, 2021. – [Tariff item 0805 40 00 amended] |
| Heading 0805 20 and their items substituted by finance Act 2016 |
| Prefrential rate of 15/20/30% applicable in this heading. |
| Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
[SNo(52) in Ntfn 02-IGST/28.06.2017] |
| Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.
[SNo 16A in Sch II of Ntfn 01-IGST/28.06.2017] |
