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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:
Agriculture Infrastructure and Development Cess revised to impose differentiated import cess rates on specified goods, altering tariff-stage duties. Notification No. 11/2021 - Customs is amended to revise the Agriculture Infrastructure and Development Cess (AIDC) rates on specified imported goods effective 02.02.2025, introducing differentiated cess where previously nil across categories including stone, footwear, motor vehicles (with special entries for concessional imports and used vehicles), solar cells and modules, PVC flex materials, electronics and parts, furniture, lighting, smart meters, yachts, bicycles, candles, platinum findings and certain laboratory chemicals. of Press 'Enter' after typing page number.
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