Export Other from India

GST—GST rate for HSN 62 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.

Duty drawback—Duty Drawback for HS heading 6203 depends on the drawback item: 62030101 3.3%; 62030102 1.3% (Of Blend containing Cotton and Man Made Fibre); 62030103 4.7% (Of Man Made Fibres); 62030104 0.9% (Of Silk (other than containing Noil silk)); 62030105 3.3%; 62030106 0.9% (Of Blend containing Wool and Man Made Fibre); 62030199 2.4%; 62030201 2.9%; 62030202 3.4% (Of Blend containing Cotton and Man Made Fibre); 62030203 4.7% (Of Man Made Fibres); 62030204 0.9% (Of Silk (other than containing Noil silk)); 62030205 3.3%; 62030206 0.9% (Of Blend containing Wool and Man Made Fibre); 62030207 4.1% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62030208 4.9% (Of fabrics coated, covered or laminated with polyurethance); 62030299 2.4%; 62030301 3.3%; 62030302 3% (Of Blend containing Cotton and Man Made Fibre); 62030303 2.9% (Of Man Made Fibres); 62030304 0.9% (Of Silk (other than containing Noil silk)); 62030305 2.5%; 62030306 2.6% (Of Blend containing Wool and Man Made Fibre); 62030307 2.5% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62030399 2.5%; 62030401 2.2%; 62030402 3.4% (Of Blend containing Cotton and Man Made Fibre); 62030403 3.9% (Of Man Made Fibres); 62030404 0.9% (Of Silk (other than containing Noil silk)); 62030405 2.5%; 62030406 0.9% (Of Blend containing Wool and Man Made Fibre); 62030407 1.3% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62030499 1.4%. 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.