97040010
Unit: KGS
Used postal stamp
BCD
0.0000%
IGST
5.0000%
SWS
10.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
0%
SWS
10%
AIDC
0%
IGST
5%
TOTAL
5.0%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Social Welfare Surcharge (SWS) | 10% | 10% |
| IGST | 5% | 5% |
IGST Notification: 009/2025 — Serial No. I511
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XXI — WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97: Works of art, collectors' pieces and antiques