The Ministry of Finance (MoF) on February 01, 2025, issued a notification to amend notification no. 11/2021 –Customs, dated February 01, 2021, regarding the effective rate of Agriculture Infrastructure and Development Cess for specified goods.
The following amendments have been stated:
• In the Table, after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-
“9A. 2515 11 00, 2515 12 All goods 20%
9B. 2516 11 00, 2516 12 00 All goods 20%”
• After Sl. No. 13, and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-
“13AA. 3406 Candles, tapers and the like 7.5%
13AB. 3920, 3921 Poly vinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets. 7.5%”
This notification shall come into force on February 02, 2025.
For more information, please refer to the notification provided below.
[Notification No. 06/2025-Customs]
