- Tariff structure is rationalized for Televisions (TVs) and parts/ sub-parts thereof, as under:
- TVs attract BCD of 20%.
- Panels of TVs attract BCD of 15%.
- Specified parts of Panels of TV including Plate diffuser; Film diffuser; Reflector sheet, etc. attract BCD of 10%.
- Open Cell and its specified inputs/ parts attract BCD of 5%.
- Tariff structure is rationalized for Set Top Boxes (STBs) for TVs and parts/ sub-parts thereof, as under:
- STBs attract BCD of 20%.
- Charger or Power Adapter attract BCD of 20%.
- PCBA of STB attract BCD of 10%.
- Tariff structure is rationalized for LED Lamps and parts/ sub-parts thereof, as under:
- LED Lamps attract BCD of 20%.
- All parts for use in manufacture of LED lights or fixtures including LED Lamps attract BCD of 10%.
- All inputs for use in manufacture of LED driver or MCPCB for LED lights and fixtures or LED Lamps attract BCD of 10%.
- LEDs beingan ITA-1 item attract 0% BCD.