Tariff structure applicable to electronics hardware manufacturing sector
- Peak rate of Basic Customs Duty (BCD) is 20%.
- The Goods and Services Tax (GST): Electronic goods are mostly at 18%.
- BCD on 217 tariff lines covered under Information Technology Agreement (ITA-1) of WTO is 0%.
- Most of the inputs required in the manufacture of ITA-1 goods are exempted from BCD subject to actual user condition.
- BCD on specified raw materials / inputs used for manufacture of electronic components is 0%.
- BCD on specified capital goods used for manufacture of electronic goods is 0%.