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Commentary

Appendix 22D: Goods which may be exported only without payment of IGST under bond or letter of undertaking (India)

22 India

Serial numberChapter / Heading / Subheading / Tariff itemDescription of goods
12106 90 20Pan masala
22401Unmanufactured tobacco (without lime tube) – bearing a brand name
32401Unmanufactured tobacco (with lime tube) – bearing a brand name
42401 30 00Tobacco refuse bearing a brand name
52403 11 10'Hookah' or 'gudaku'

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