S.No HSN/SAC Description GST Rate
1 90289090 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR - PARTS AND ACCESSORIES : OTHER 18 %
2 95069970 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Tennis and badminton racket pressures 28 %
3 996412 Taxi services including radio taxi & other similar services; 18 %
4 998387 Other Photography & Videography and their processing services n.e.c. 18 %
5 999351 Child day-care services 18 %
6 3037300 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : COALFISH (POLLACHIUS VIRENS) 5 %
7 5100030 AMBERGRIS, CASTOREUM, CIVET AND MUSK; - CANTHARIDES; BILE, WHETHER OR NOT DRIED; - GLANDS AND OTHER ANIMAL PRODUCTS USED - IN THE PREPARATION OF PHARMACEUTICAL - PRODUCTS, FRESH, CHILLED, FROZEN OR - OTHERWISE PROVISIONALLY PRESERVED - AMBERGRIS, CASTOREUM, CIVET AND MUSK; - CANTHARIDES; BILE, WHETHER OR NOT DRIED; - GLANDS AND OTHER ANIMAL PRODUCTS USED - IN THE PREPARATION OF PHARMACEUTICAL - PRODUCTS, FRESH, CHILLED, FROZEN OR - OTHERWISE PROVISIONALLY PRESERVED : - PLACENTA, FROZEN 5 %
8 9061990 CINNAMON AND CINNAMON-TREE FLOWERS - NEITHER CRUSHED NOR GROUND :-- OTHER : - OTHER 5 %
9 13019046 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF ROOTS 5 %
10 20071000 JAMS, FRUIT JELLIES, MARMALADES, FRUIT ORNUT PUREE AND FRUIT OR NUT PASTES, OBTAINEDBY COOKING, WHETHER OR NOT CONTAININGADDED SUGAR OR OTHER SWEETENING MATTER HOMOGENISED PREPARATIONS 12 %
11 25085010 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - ANDALUSITE, KYANITE AND SILLIMANITE: ANDALUSITE 5 %
12 27081090 PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - PITCH: OTHER 18 %
13 28332700 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : OF BARIUM 18 %
14 29049080 CHLOROPICRIN(TRICHLORONITRO-METHANE) 18 %
15 29173100 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :DIBUTYL ORTHOPHTHALATES 18 %
16 29262000 NITRILE-FUNCTION COMPOUNDS 1-CYANOGUANIDINE (DICYANDIAMIDE) 18 %
17 30012010 GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED - EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS: LIQUID EXTRACTS OF LIVER 12 %
18 32041212 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED - SYNTHETIC ORGANIC COLOURING MATTER AND PREPARATIONS BASED THEREON AS SPECIFIED IN NOTE 3 TO THIS CHAPTER : ACID DYES, WHETHER OR NOT PREMETALLISED, AND PREPARATIONS BASED THEREON; MORDANT DYES AND PREPARATIONS BASED THEREON : AZO DYES : ACID ORANGES 18 %
19 32089090 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN A NON - AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER - OTHER : OTHER 28 %
20 35071099 ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED RENNET AND CONCENTRATES THEREOF: OTHER: OTHER 18 %
S.No HSN/SAC Description GST Rate