Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 1 of 33 APPENDIX 37A LIST OF EXPORT ITEMS ALLOWED UNDER VISHESH KRISHI AND GRAM UDYOG YOJANA (VKGUY) TABLE 1: SPECIAL VKGUY PRODUCTS - SOME FLOWERS AND FRUITS S L. N O. VK GU Y PR OD UC T CO DE ITC HS CODE ITEMS ADMISSIB LE RATE ADDITION AL DUTY CREDIT SPECIAL FOCUS PRODUCTS: ITC HS CODE AMENDED IN S. NO. 1 VIDE PN NO. 16 DATED 06.09.2012 1 1 06031100 06031200 06031300 06031400 06031900 CUT FLWRS & FLOWER BUDS SUITABLE FOR BOQETS OR ORNAMENTAL PURPOSES, FRESH 5 % 2 % 2 2 060390 OTHR CUT FLWRS & FLOWER BUDS SUITABLE FOR BOQETS/FOR ORNMNTL PURPSES 5 % 2 % 3 3 0806 GRAPES FRESH OR DRIED 5 % 2 % SL NO. 4 & 5 ADDED VIDE P.N. NO 3 DATED 18.4.13 W.E.F. 1.5.13 4 4 0902 ORGANIC TEA 5% 2% 5 5 20081910 ROASTED CASHEW KERNELS 5% 2% TABLE 2: NEW VKGUY PRODUCTS S L. N O . VKG -UY PROD -UCT CODE ITC HS CODE ITEMS ADMISSIBLE RATE 1. 1. 0902 TEA, WHETHER OR NOT FLAVOURED: ALL ITEMS COVERED BY ITC (HS) CODE 0902. 5% 2. 2. 23065010 23065020 OIL CAKE AND OIL MEAL OF COCONUT OR COPRA 5% 3. 3. 14049060 COCONUT SHELL UN-WORKED 5% 4. 4. 21012010 INSTANT TEA 5% 5. 5. 13021930 CSNL - CARDANOL 5% 6. 6. 210111 EXTRACTS, ESSENCES AND 5%
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APPENDIX 37A LIST OF EXPORT ITEMS ALLOWED UNDER … rate List.pdf · 12119099 makoy (solanum nigrum) 5% . appendix 37 a as notified vide p.n. no. 52 dated 25.02.2014 page 7 of 33
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Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 1 of 33
APPENDIX 37A
LIST OF EXPORT ITEMS ALLOWED UNDER VISHESH KRISHI AND GRAM UDYOG YOJANA (VKGUY)
TABLE 1: SPECIAL VKGUY PRODUCTS - SOME FLOWERS AND FRUITS
SL. NO.
VKGUY PRODUCT CODE
ITC HS CODE ITEMS ADMISSIB
LE RATE
ADDITIONAL DUTY CREDIT
SPECIAL FOCUS PRODUCTS:
ITC HS CODE AMENDED IN S. NO. 1 VIDE PN NO. 16 DATED 06.09.2012
1 1
06031100 06031200 06031300 06031400 06031900
CUT FLWRS & FLOWER BUDS SUITABLE FOR BOQETS OR ORNAMENTAL PURPOSES, FRESH
TEA, WHETHER OR NOT FLAVOURED: ALL ITEMS COVERED BY ITC (HS) CODE 0902.
5%
2. 2. 23065010 23065020
OIL CAKE AND OIL MEAL OF COCONUT OR COPRA
5%
3. 3. 14049060 COCONUT SHELL UN-WORKED 5%
4. 4. 21012010 INSTANT TEA 5%
5. 5. 13021930 CSNL - CARDANOL 5%
6. 6. 210111 EXTRACTS, ESSENCES AND 5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 2 of 33
CONCENTRATES: OF COFFEE
7. 7.
21011200 PREPARATIONS WITH BASIS OF EXTRACTS, ESSENCES, CONCENTRATES OR WITH A BASIS OF COFFEE
5%
8. 8. 0409 HONEY: ALL ITEMS COVERED BY CODE 0409 OF ITC (HS)
5%
9. 9. 06
VEGETABLE PRODUCTS (INCLUDING FLOWERS): ALL ITEMS COVERED BY CHAPTER 6 OF ITC (HS).
5%
10. 10. 08 EDIBLE FRUITS AND NUTS: ALL ITEMS COVERED BY CHAPTER 8 OF ITC (HS).
5%
11. 11. 0901 COFFEE: ALL ITEMS COVERED UNDER CODE 0901
5%
12. 12. 03
1604 1605
MARINE PRODUCTS: ALL ITEMS COVERED BY CHAPTER 03, ITC (HS) CODE 1604, AND 1605.
5%
13. 13. 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS: ALL ITEMS COVERED BY CHAPTER 19 OF ITC (HS) BUT EXCLUDING ITC HS CODES 19011001 (*MALTED MILK (INCLUDING POWDER) & 19011010 (MALTED MILK (INCLUDING POWDER)
5%
14. 14. 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS: ALL ITEMS COVERED UNDER CHAPTER 20. (THIS ENTRY SHALL EXCLUDE PREPARATIONS OF ONIONS, IF ANY).
5%
AGRICULTURAL AND OTHER PRODUCTS
15. 15. 1007 GRAIN SORGHUM
ALL ITEMS COVERED BY CODES 1007 OF ITC (HS).
5%
16. 16. 1105 FLOUR, MEAL & FLAKES OF POTATOES 5%
17. 17.
1106 FLOUR & MEAL OF DRIED LEGUMINOUS VEGETABLES OF HEADING NO.0713, OF SAGO/ROOTS/TUBERS OF HEADING NO.0714; ML & POWDER OF PRODUCTS OF CHAPTER-8
1517 MARGARINE EDIBLE MIXTURES / PREPARATIONS OF ANIMAL / VEGETABLE FATS / OILS FRACTIONS OF DIFFERENT FATS / OILS OF THIS CHAPTER OTHER THAN THAT OF HEADING NO.1516
36. 36. 22029010 SOYA MILK DRINKS W/N SWEETENED OR FLAVOURED
5%
37. 37.
2303 RESIDUES OF STARCH MANUFACTURE & SIMILAR RESIDUES, BEETPULP, BAGASSE & OTHER SUGAR MANUFACTURE WASTE, BREWING/DISTILLING DREGS & WASTE W/N IN PELLET FROM
5%
38. 38. 2308 VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE
5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 4 of 33
FOREST BASED PRODUCTS NOTE: METHODOLOGY OF DISTINGUISHING ARTISTIC WORK SHALL BE SPECIFIED. POLICY CIRCULAR NO 3 DATED 10.8.2007 HAS BEEN ISSUED.
40. 40. 44219060
PARTS OF DOMESTIC DECORATIVE ARTICLES USED AS TABLEWARE AND KITCHENWARE: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 44219060) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.
5%
41. 41. 940330
WOODEN FURNITURE OF A KIND USED IN OFFICES: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 940330) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.
5%
42. 42. 940350
WOODEN FURNITURE OF A KIND USED IN THE BEDROOM: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 940350) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.
5%
43. 43. 94036000
OTHER WOODEN FURNITURE: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 94036000) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.
5%
GRAM UDYOG PRODUCTS NOTE: FOR PRODUCTS UNDER THIS HEAD (EXCEPT VKGUY PRODUCT CODES 46, 47 AND 48 BELOW) SHALL BE ENTITLED FOR BENEFITS UNDER THE SCHEME WHICH ARE EITHER EXPORTED BY KVIC / KVIB REGISTERED UNITS OR SUCH EXPORTS ARE SOURCED FROM KVIC / KVIB REGISTERED UNITS.
FOR HANDICRAFT PRODUCTS, REGISTRATION / RCMC FROM EXPORT PROMOTION COUNCIL FOR HANDICRAFTS (EPCH) WOULD ALSO SUFFICE.
44. 44. 140110 BAMBOOS 5%
45. 45. 140190 OTHER VEGETABLE MATERIALS EXCLUDING BAMBOO AND RATIAN
FIXED VEGETABLE OILS VIZ. NEUTRALISED AND BLEACHED MOWRAH OIL/FAT, NEUTRALISED AND BLEACHED KOKUM OIL/FAT, NEUTRALISED AND BLEACHED SAL OIL / SAL FAT / STEARINE
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 27 of 33
673. 673. 13021919 CALENDULA OFFICINALIS
MARIGOLD 5%
674. 674. 13021919
CAMELLIA SINENSIS GREEN TEA 5%
675. 675.
12119029
CARTHAMUS TINCTORIUS
SAFFLOWER 5%
676. 676.
13021919
CASSIA ANGUSTIFOLIA SENNA LEAVES AND PADS
INDIAN SENNA / SONAMUKHI
5%
677. 677. 13021919 CENTELLA ASIATICA PLANT
BRAHMI / GOTAKOLA
5%
678. 678. 13021919 COLEUS FORSKOHLIN ROOT
GARMALU 5%
679. 679. 13021919 COMMIPHORA MUKUL GUM
GUGGAL 5%
680. 680.
13021919 CURCUMA LONGA TURMERIC /
HALDI 5%
681. 681.
13021919
EMBELICA OFFICINALIS FRUIT
GOOSEBERRY / AMLA
5%
682. 682. 13021919
EPHEDRA VULGARIS EPHEDERA 5%
683. 683. 13021919
GARCINIA CAMBOGIA GORAKA / KOKAM
5%
684. 684. 13021919
GLYCYRRHIZA GLABRA ROOT
LIQUORICE ROOT /MULETHI
5%
685. 685. 13021919
HYPERICUM PERFORATUM
ST. JOHN’S WORT
5%
686. 686.
21032000 LYCOPERSICUM ESCULANTA
TOMATO PASTE 5%
687. 687. 13021919
MUCUNA PRURIENS SEEDS
KONCH 5%
688. 688. 13021919
PASSIFLORA CAERULEA PASSION FLOWER
5%
689. 689. 13021919
SAW PALMETTO SAW PALMETTO 5%
690. 690. 13021919
SIDA CORDIFOLIA ROOT COUNTRY MALLOW
5%
691. 691. 13021919
SILYBUM MARIANUM MILK THISTLE 5%
692. 692.
13021919 12119099
TRIBULUS TERRESTRIA FRUIT
GOKHRU 5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 28 of 33
693. 693.
13021919
TRIGONELLA FOENUM-GRACEUM SEED
FENUGREEK / METHI
5%
694. 694. 13021919
VALERIAN OFFICINALIS VALERIAN ROOT 5%
695. 695. 13021919
WITHANIA SOMNIFERA ROOT
ASHWAGANDHA 5%
696. 696.
13021919
ZINGIBER OFFICINALIS
GINGER / SUNTH, ADRAK
5%
697. 697. 13012000
ACACIA ARABICA BARK BABUL 5%
698. 698. 13021919
ACACIA CONCINNA PODS SHIKAKAI 5%
699. 699. 13021919
ACORUS CALAMUM RHIZOME
GODAVACH 5%
700. 700. 13021919
AEGELE MARMELOS UNRIPE FRUIT
BAEL / BELGIRI 5%
701. 701.
13021919
ALLIUM SATIVUM BULBS
GARLIC / LASAN 5%
702. 702. 13021919
ALOE SPP : GUM GHRITA KUMARI 5%
703. 703. 13021919
ALPINIA GALANGA RHIZOMES
KULANJAN 5%
704. 704. 13021919
ANACYLUS PYRETHRUM FLOWER
AKARKARA 5%
705. 705. 13021919
ANDROGRAPHIS PANICULATA PLANT
KALMEGH/CHIRETTA
5%
706. 706.
13021919
APIUM GRAVEOLENS SEED
AJMODA/CELERY SEED
5%
707. 707. 13021919
ASPARAGUS RACEMOSUS ROOT DTY
SATAVARI 5%
708. 708.
13021919
ASPHALTUM
SHILAJIT 5%
709. 709.
13021916
AZADIRACHTA INDICA LEAF
NEEM 5%
710. 710. 13021919
BOERHAAVIA DIFFUSA ROOT
PUNARNAVA 5%
711. 711.
13021919
CASSIA FISTULA FRUIT
INDIAN LABURNUM / AMALTAS
5%
712. 712. 13021919
CELASTRUS PANICULATUS SEED
MALAKANGUNI 5%
713. 713.
13021919
CHITOSAN
CHITOSAN 5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 29 of 33
714. 714.
13021919
CITRUS AURANTIUM PEEL
ORANGE, NARANGI
5%
715. 715. 13021919
CONVOLVULUS PLURICAULIS
SHANKHAPUSHPI
5%
716. 716.
13021919
CORIANDRUM SATIVUM SEEDS
CORRIANDER SEEDS/ DHANIA
5%
717. 717. 13021919
SRATAEVA NURVALA BARK
VARUNA 5%
718. 718. 13021919
CURCUMA AMADA RHIZOME
AMBA HALDI 5%
719. 719. 13021919
ECLIPTA ALBA BHRINGRAJ 5%
720. 720. 13021919
EMBELIA RIBES VAVDING 5%
721. 721.
13021919
EUGENIA JAMBOLANA
JAMUN 5%
722. 722. 21012090
GREEN TEA
GREEN TEA 5%
723. 723. 13021919
HEMIDESMUS INDICUS ROOT
ANANTAMUL 5%
724. 724. 13021919
INDIGOFERA TINCTORIA INDIGO 5%
725. 725. 13021919
LAGERSTROEMIA SPECIOSA
BANABA 5%
726. 726.
13021919
LAWSONIA ALBA / INERMIS LEAF
HENNA / MEHNDI
5%
727. 727. 13021919
LOBELIA NICOTIANAEFOLIA LEAF
LOBELIA 5%
728. 728. 13021919
MAPPIA FOETIDA ROOT GHANERA 5%
729. 729.
13021919
MOMORDICA CHARANTIA
KARELA 5%
730. 730. 13021919
MORINDA CITRIFOLIA NONI 5%
731. 731. 13021919
MORINGA OLEIFERA DRUM STICK / SARGAVA
5%
732. 732. 13021919
MYRICA NAGI BARK KAIPHAL 5%
733. 733. 13021919
OCIMUM SANCTUM LEAF HOLY BASIL/TULASI
5%
734. 734.
13021919 PHYLLANTHUS NIRURI / AMARUS
BHUI AMLA 5%
735. 735. PICRORRHIZA KURROA KUTKI 5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 30 of 33
13021919 ROOT
736. 736.
13021919
PIPER LONGUM FRUIT
LONG PEPPER / PIPLA
5%
737. 737. 13021919
PLUMBAGO ZEYLANICA ROOT
CHITRAK ROOT 5%
738. 738. 13021919
PTEROCARPUS MARSUPIUM WOOD
VIJASAR 5%
739. 739.
13021919 33012937
PTEROCARPUS SANTALINUS SANDAL WOOD OIL
RED SANDER/LAL CHANDAN
5%
740. 740.
13021919
PUNICA GRANATUM JUICE
POMEGRANATE / ANARDANA
5%
741. 741.
13021919
PUNICA GRANATUM RIND
ANAR KA CHITKA
5%
742. 742.
13021919
PUNICA GRANATUM SEED
POMEGRANATE/ANARDANA
5%
743. 743. 13021919
RAUWOLFIA SERPENTINA ROOT
SARPGANDHA 5%
744. 744. 13021919
RUBIA CORDIFOLIA ROOT
MANJISTHA 5%
745. 745. 13021919
SALACIA RETICULATA ROOT
SALACIA ROOT 5%
746. 746. 13021919
SARACA INDICA BARK ASHOKA 5%
747. 747. 13021919
SCAMMONY RESIN SCAMMONY ROOT
5%
748. 748. 13021919
SOLANUM NIGRUM BERRIES
MAKOI / KAKAMACHI
5%
749. 749. 13021919
SOLANUM XANTHOCARPUM PLANT
KANTAKARI 5%
750. 750. 13021919
SYMPLOCOS RACEMOSA BARK
LODHRA 5%
751. 751. 13021919
TERMINALIA ARJUNA BARK
ARJUNA BARK 5%
752. 752. 13021919
TERMINALIA BELERICA FRUIT
BAHEDA 5%
753. 753. 13021919
TINOSPORA CORDIFOLIA ROOT
GUDUCHI / GILOY
5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 31 of 33
754. 754. 13021919
TRIPHALA DRY EXTRACT 5%
755. 755. 13021919
TYLOPHORA INDICA LEAF
ARKAPATRI 5%
756. 756. 13021919
VITEX NEGUNDO LEAF NIRGANDHI 5%
757. 757. 13021919
PAUSINYSTALIA YOHIMBE BARK
YOHIMBE BARK 5%
758. 758. 13021919
TULSI 5%
759. 759. 13021919
ROSMARINIC 5%
760. 760. 13021919
URSOLIC
5%
761. 761. 13021919
GUGULIPID
5%
762. 762. 13021919
INULA RACEMOSA
5%
763. 763. 13021919
OLEANOLIC
5%
764. 764.
13021919
MADHUCA INDICA MAHUA FLOWER
5%
765. 765. 13021919
MADHUCA INDICA MAHUA GULLI
5%
766. 766. 13021919
BAUHINA VAHLII MAHUL PATTA
5%
767. 767.
13021919
PHYLLANTUS EMBLICA ANOLA
5%
768. 768. 13021919
CASSIA TORA CHOROTA
5%
769. 769. 13021919
CYPERSUS ROTUNDUS MOHTA ROOTS
5%
770. 770. 13021919
EULALIOPSIS RACEMOSUS
WILD SHATAWAR
5%
771. 771.
13021919
SHOREA ROBUSTA
SAL SEEDS
5%
GUMS EXTRACTED FROM
772. 772.
13019019 13019029 13019039
STERCULIA URENS OTHER NATURAL GUMS OTHER RESINS OTHER GUM RESINS KULLU
5%
773. 773.
13019019 13019029
BOSWELLIA SERRATA OTHER NATURAL GUMS OTHER RESINS SALAI
5%
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 32 of 33
13019039
OTHER GUM RESINS
774. 774.
13021919
13019019 13019029 13019039
ANOGEISSUS LATOFOIA OTHER NATURAL GUMS OTHER RESINS OTHER GUM RESINS
DHAAODA
5%
775. 775.
32030010
ACACIA CATECHU CUTCH(CATECHU) EXTRACTS KHAIR
5%
776. 776.
13019019 13019029 13019039
ACACIA NILOTICA OTHER NATURAL GUMS OTHER RESINS OTHER GUM RESINS BABOOL SEED
5%
Sl No 777 ADDED VIDE PN NO. 3 DATED 05.06.2012
SL. NO.
VKGUY PRODUCT CODE
ITC HS CODE
ITEMS ADMISSIBLE RATE
777. 777. 21061000 PROTEIN CONCENTRATES & TEXTURED PROTEIN SUBSTANCES
5%
S. NO. 778 ADDED VIDE PN NO. 4 DATED 08.06.2012 778. 778. 04021010 SKIMMED MILK POWDER 5%
SL.NO. 779 TO 781 ADDED VIDE PN 42 DATED 31.12.2012 779 779 2105 ICE CREAM AND OTHER EDIBLE ICE
WHETHER OR NOT CONTAINING COCOA. 5%
780 780 1208 FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD
5%
* NOTE THE PRODUCTS ELIGIBLE UNDER ITC HS 1208 ARE ONLY FOOD GRADE CONTAINING MORE THAN 51% PROTEIN
781 781 15219020 SHELLAC WAX W/N COLOURED 5% S. NO. 782 &783ADDED VIDE PN NO. 3 DATED 18.4.2013 W.E.F 1.5.2013
782 782 230610 OIL-CAKE & OTHR RESIDUES OF COTTON SEEDS
5%
783 783 13023290 OTHER: ENDOSPERM FLOUR OF CASSIA
SEEDS, SESBANIA SEEDS WHETHER OR NOT MODIFIED
5%
NOTE 1: WHILE CARE HAS BEEN TAKEN TO ENSURE CORRECTNESS, ANY INADVERTENT ERROR IN EITHER PRODUCT DESCRIPTION OR ITC HS CODE OR PERCENTAGE RATES WILL NOT DEEM TO CONFER ANY RIGHT WHATSOEVER FOR STAKING CLAIM UNDER THE SCHEME. NOTE 2: WITH EFFECT FROM SEPTEMBER 2014 ONLY THE ITC HS CODE MENTIONED ABOVE WILL BE ELIGIBLE. IN THE INTERIM PERIOD GRANT OF BENEFIT MAY BE CONSIDERED IF
Appendix 37 A as notified vide P.N. No. 52 dated 25.02.2014 Page 33 of 33
PRODUCT DESCRIPTION IS ACCURATE EVEN THOUGH ITC HS CODE MENTIONED IN SHIPPING BILL IS THE EARLIER ITC HS CODE (THE OLD ONE THAT IS BEING REPLACED NOW).THE ELIGIBILITY OF ITEM WILL BE CONSIDERED FROM THE DATE OF INCLUSION OF SUCH PRODUCT UNDER FPS / VKGUY OR THE CHANGE IN THE ITC HS CODE, WHICHEVER IS LATER. NOTE3: EXPORT OF PRODUCTS LISTED IN APPENDIX 37 D TABLE 1 ABOVE, THROUGH ANY OF THE LAND CUSTOM STATIONS (LCS) SITUATED IN THE STATES OF ARUNACHAL PRADESH, ASSAM, MANIPUR, MEGHALAYA, MIZORAM, NAGALAND, TRIPURA AND SIKKIM SHALL BE ENTITLED FOR ADDITIONAL DUTY CREDIT SCRIP @ 1% OF FOB VALUE.”