In force · As amended up to 2026-08
151. Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.
SCHEDULE IV ( See section 14)
|Serial|Goods|
|---|---|
|Number||
|1.|Country liquor including spiced country liquor|
|2.|Potable spirit, wine or liquor whether imported or manufactured in India|
|3.|High Speed Diesel Oil and Light Diesel Oil|
|4.|Motor Spirit|
|5.|Natural Gas|
|6.|Aviation Turbine Fuel|
SCHEDULE V
( See section 17)
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|1.|AFGHANISTAN.|
||H.E. Ambassador of Republic of Afghanistan.|
||The Embassy of Republic of Afghanistan.|
||The Diplomatic Officers (including their spouses) of the Embassy of Afghanistan.|
|2.|AFRO-ASIAN RURAL RECONSTRUCTION ORGANISATION.|
|3.|ALGERIA.|
||The Embassy of Democratic and Popular Republic of Algeria.|
|4.|ANGOLA.|
||The Embassy of Angola on the purchases made by the diplomats for Official and personal|
||use.|
|5.|APOSTOLIC NUNCIATURE.|
|6.|ARGENTINA.|
||The Embassy of Argentina Republic on the purchases made by its diplomats for official as|
||well as personal use.|
|7.|ARMENIA.|
||The Embassy of Armenia on the purchases made by the mission for official use.|
|8.|ASIAN AFRICAN LEGAL CONSULTIVE COMMITTEE,|
||for its official use.|
|9.|ASIAN DEVELOPMENT BANK.|
|10.|AUSTRALIA.|
||The High Commission and its Diplomatic Officers in respect of purchases made from|
||bounded stores only for their official and personal use.|
|11.|AUSTRIA.|
||The Embassy of Austria in India (for sales intended for their official use).|
||The Diplomatic Officers of the Embassy of Austria in India (for sales intended for their|
||personal use).|
|12.|BANGLADESH.|
||The High Commission for the Peoples Republic of Bangladesh in India.|
||The Diplomatic Officers (including their spouses) of the High Commission for the Peoples|
||Republic of Bangladesh in India.|
Source: India Code