HSN 14049040
Betel leaves - Other
8-digit tariff item under 1404 · Chapter 14 (Vegetable plaiting materials; vegetable products not elsewhere specified or included) · Section II
GST on HSN 14049040
| Rate | Description |
|---|---|
| Exempted | Betel leavesNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Importing Products under HSN 14049040
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 14049040
| ITC-HS export policy | Free - not listed in Schedule 2 |
| Duty drawback (AIR 2023) | 0.15%, matched at 1404 |
| Export duty (Second Schedule) | None |
HSN 14049040 Classification
| Section II | Vegetable Products |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included |
| 1404 | VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED |
| 140490 | Other : |
| 14049040 | Betel leaves |
Similar HSN Codes
| Code | Description |
|---|---|
| 14049010 | Bidi wrapper leaves (tendu) |
| 14049021 | Powder |
| 14049029 | Other |
| 14049030 | Hard seeds, pips, hulls and nuts, of a kind used primarily for carving |
| 14049050 | Indian katha |
| 14049060 | Coconut shell, unworked |
| 14049070 | Rudraksha seeds |
| 14049090 | Other |
Frequently Asked Questions
What is the HSN code for Betel leaves - Other?
The 8-digit HSN code is 14049040 - Betel leaves - Other, under heading 1404 of Chapter 14 (Vegetable plaiting materials; vegetable products not elsewhere specified or included).
What is the GST rate on HSN 14049040?
GST Exempt (Betel leaves) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 14049040?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 14049040 allowed?
The ITC-HS import policy for this code is Free (no licence required).
What is the total import cost for HSN 14049040?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% on ₹133,000. Total duty payable is about ₹33,000, landing the consignment at ₹133,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Is duty drawback available on Betel leaves - Other?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1404. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES:
1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify