Year | Sub-Assembly |
---|---|
2016-17 |
(i) Charger/ Adapter - (Implemented: 20% BCD w.e.f. Budget 2020-21), (ii) Battery Pack, (iii) Wired Headset - (Implemented: 15% BCD) |
2017-18 |
(iv) Mechanics, (v) Die Cut Parts, (vi) Microphone and Receiver, (vii) Key Pad, (viii) USB Cable - (Implemented: 15% BCD) |
2018-19 |
(ix) Printed Circuit Board Assembly (PCBA) - (Implemented: BCD increased to 20% w.e.f. 01.04.2020) (x) Camera Module, (xi) Connectors - (Implemented: 10% BCD) |
2019-20 |
(xii) Display Assembly, (xiii) Touch Panel/ Cover Glass Assembly - (Implemented: 10% BCD w.e.f. 01.10.2020), (xiv) Vibrator Motor / Ringer - (Implemented: 10% BCD w.e.f. 01.04.2020) |
- Tariff structure is rationalized for Televisions (TVs) and parts/ sub-parts thereof, as under:
- TVs attract BCD of 20%.
- Panels of TVs attract BCD of 15%.
- Specified parts of Panels of TV including Plate diffuser; Film diffuser; Reflector sheet, etc. attract BCD of 10%.
- Open Cell and its specified inputs/ parts attract BCD of 5%.
- Tariff structure is rationalized for Set Top Boxes (STBs) for TVs and parts/ sub-parts thereof, as under:
- STBs attract BCD of 20%.
- Charger or Power Adapter attract BCD of 20%.
- PCBA of STB attract BCD of 10%.
- Tariff structure is rationalized for LED Lamps and parts/ sub-parts thereof, as under:
- LED Lamps attract BCD of 20%.
- All parts for use in manufacture of LED lights or fixtures including LED Lamps attract BCD of 10%.
- All inputs for use in manufacture of LED driver or MCPCB for LED lights and fixtures or LED Lamps attract BCD of 10%.
- LEDs beingan ITA-1 item attract 0% BCD.