Export Balls, other than golf balls and table-tennis balls : -- Lawn-tennis balls from India

GST—GST rate for HSN 9506 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 0.9% 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 9506 depends on the drawback item: 950601 9% (Table tennis bat); 950602 7% (Table tennis table); 950603 2.6% (Lawn-tennis balls); 950604 1.3% (Inflatable balls made predominantly of); 950605 4.5% (Inflatable balls made of Polyurethane); 950606 1.4% (Cricket balls with outer covering of); 950607 1.4% (Cricket, Hockey, Boxing, Football and); 950608 7.3% (Cricket bat made of English willow); 950609 6.3% (Cricket bat made of other than English); 950610 3% (Made-up sports nets of nylon); 950611 3.2% (Made-up sports nets of other man made textile material); 950612 1.4% (Swimming pools and paddling pools); 950613 2.5% (Rubber bladders); 950614 1.4% (Protective sports gear (excluding leg); 950615 1.4% (Rounders bat made of wood); 950616 2.2%; 950699 1.4% (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.