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%.