Export Polyester sarees from India

GST—GST 5% (Schedule I, HSN 5407)

RoDTEP—RoDTEP notified rate 2.3% of FOB, capped at Rs 2 per m2. 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 5407 depends on the drawback item: 540701 1.9% (Woven fabrics containing 85% or more); 540702 2.8% (Woven fabrics containing 85% or more); 540703 1.5% (Woven fabrics containing 85% or more); 540704 1.8% (Woven fabrics containing 85% or more); 540705 1.5% (Woven fabrics containing less than); 540706 1.8% (Woven fabrics containing less than); 540707 2.2% (Sarees, with or without blouse piece); 540708 1.5% (Belting fabric made of polyester); 540709 1.5% (Filtration fabric made of polyester filament yarn); 540710 1.5% (Filtration fabric made of polypropylene filament yarn); 540711 1.5% (Filtration fabric made of polybutylene terephthalate (PBT) filament yarn). 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.