Export Other from India

GST—GST rate for HSN 4203 depends on the specific item: 5% (Schedule I) or 18% (Schedule II). This heading has more than one rate in the notification — commonly a value or end-use split (e.g. apparel is 5% below a price threshold, 18% above it). Confirm which applies with a GST practitioner.

RoDTEP—RoDTEP notified rate 1.1% of FOB. DGFT has limited benefits under Appendix 4R and 4RE to 50% of the notified rates and value caps. Rates below are the NOTIFIED rates. This limitation has been extended once already. Confirm whether it is still in force before quoting an effective rate.

Duty drawback—Duty Drawback for HS heading 4203 depends on the drawback item: 420301 4.5% (Articles of apparel, made of leather); 420302 4.5% (Articles of apparel, made of leather in combination with other materials); 420303 3.6% (Gloves, specially designed for use in); 420304 3.6% (Gloves, specially designed for use in); 420305 4.1% (Gloves for use in industry including cut); 420306 3.6% (Other gloves made of leather); 420307 4% (Belts (with or without an extra buckle)); 420308 1.9% (Aprons made of leather); 420309 1.5% (Wrist band, tie-pin, necklace made of leather); 420310 4% (Belts (with or without an extra buckle)); 420399 1.5% (Others). The Drawback Schedule uses its own tariff-item numbering below the 4-digit heading and does NOT align with 8-digit ITC-HS codes. A rate here cannot be attributed to a specific ITC-HS line without a broker confirming which drawback item the goods fall under.