Where tariff item 9801 00 20 sits in the schedule
| Level | Description |
|---|
| 98 | Chapter 98: Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores |
| 9801 | Heading 9801: All items of machinery including prime movers, instruments, apparatus and appliances |
| 9801 00 | Sub-heading 9801 00: All items of machinery including prime movers, instruments, apparatus and appliances |
| 9801 00 20 | Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit. Unit: kg.. Import policy: Free |
Heading 9801 holds 8 tariff items in this dataset and every one of them carries the same standard rate of 7.5%, so within this heading the choice of eight digit line does not change the duty.
Duty on an import of this item
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 7.5%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|
| 7.5% | Basic customs duty, of the assessable value | ₹75,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹7,500 |
| 18% | IGST, of value plus the duties above | ₹1,94,850 |
| 27.74% | Total duty and tax, as a share of the assessable value | ₹2,77,350 |
₹75,000Payable with a duty-credit scripOf this, the basic customs duty of ₹75,000 can be paid with duty credit scrips. The remaining ₹2,02,350 is paid in cash. RoDTEP on this tariff line, the export side
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 9801 00 20 a RoDTEP rate of 0.5% of FOB value, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 0.3%. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Preferential rates by origin: none carried
This dataset carries no preferential rate for tariff item 9801 00 20, which may mean no trade agreement covers the line or simply that the source did not publish one for it. Check the agreement schedule for the origin you are importing from.
Other tariff items under heading 9801
| Code | Description | Duty | IGST | Export rate |
|---|
| 9801 00 11 | For industrial plant project | 7.5% | 18% | 0.5% |
| 9801 00 12 | For irrigation plant | 7.5% | 18% | 0.5% |
| 9801 00 13 | For power project, other than solar power plant or solar power project | 7.5% | 18% | 0.5% |
| 9801 00 14 | For mining project | 7.5% | 18% | 0.5% |
| 9801 00 15 | Project for exploration of oil or other minerals | 7.5% | 18% | 0.5% |
| 9801 00 19 | For other projects, other than solar power plant or solar power project | 7.5% | 18% | 0.5% |
| 9801 00 30 | Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | 7.5% | 18% | 0.5% |
What this means in plain English
Bring in ₹10,00,000 of components and customs will ask for ₹2,77,350, which is 27.74% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
- Basic customs duty, ₹75,000 at 7.5% of the assessable value.
- Social Welfare Surcharge, ₹7,500 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
- Integrated tax, the large one: ₹1,94,850 at 18% on the value plus the duties above it, under section 3(8) of the Customs Tariff Act, 1975. Carried under CBIC notification 009/2025, schedule II635.
Read the duty rate as a ceiling, not a bill. 7.5% is the standard rate in the First Schedule, before any exemption notification, and the total above carries no Agriculture Infrastructure and Development Cess, no duty stated per unit and no trade remedy duty.
What is and is not inside these figures, written once for the whole chapter.
Paying part of this with a duty-credit scrip
Of the ₹2,77,350 above, exactly ₹75,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹2,02,350 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹75,000, not on ₹2,77,350. How the buy side works, or read what a duty-credit scrip is end to end.
Where these rates come from
The First Schedule states the duty on this line as "7.5%". Integrated tax is carried under CBIC notification 009/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
