S.No HSN/SAC Description GST Rate
1 38099390 FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYE-STUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER: OF A KIND USED IN THE LEATHER OR LIKE INDUSTRIES : OTHER 18 %
2 39159063 WASTE, PARINGS AND SCRAP, OF PLASTICS - OF OTHER PLASTICS : OF AMINO RESINS; PHENOLIC RESINS AND POLYURETHANES :OF POLYURETHANES 18 %
3 39269029 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914- OTHER : COUPLERS, PACKING RINGS, O RINGS AND THE LIKE: OTHER 28 %
4 42021230 TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVECASES, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAPCASES, CIGARETTE-CASES, TOBACCO- POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER - TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE CASES, BRIEF-CASES, SCHOOL SATCHELS AND SIMILAR CONTAINERS : WITH OUTER SURFACE OF PLASTIC OR OF TEXTILE MATERIALS : PLASTIC MOULDED BRIEF-CASES 28 %
5 44122210 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD - OTHER, WITH AT LEAST ONE OUTER PLY OF NONCONIFEROUS WOOD : WITH AT LEAST ONE PLY OF TROPICAL WOOD SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER - DECORATIVE PLYWOOD 28 %
6 48101990 PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE - PAPER AND PAPERBOARD OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, NOT CONTAINING FIBRES OBTAINED BY A MECHANICAL OR CHEMI-MECHANICAL PROCESS OR OF WHICH NOT MORE THAN 10% BY WEIGHT OF THE TOTAL FIBRE CONTENT CONSISTS OF SUCH FIBRES : OTHER : OTHER 12 %
7 51121910 WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR - CONTAINING 85% OR MORE BY WEIGHT OF WOOL OR OF FINE ANIMAL HAIR : OTHER : UNBLEACHED 5 %
8 52085240 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- PRINTED : PLAIN WEAVE, WEIGHING MORE THAN 100 G/M2 :CASEMENT 5 %
9 53059010 COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK) OTHER : RAMIE OR CHINA GRASS 5 %
10 54082211 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 OTHER WOVEN FABRICS, CONTAINING 85% OR MORE BY WEIGHT OF ARTIFICIAL FILAMENT OR STRIP OR THE LIKE : DYED : FABRICS OF RAYON : RAYON CREPE FABRICS 5 %
11 55169120 WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES - OTHER : UNBLEACHED OR BLEACHED : BLEACHED 5 %
12 59070019 TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK - CLOTHS OR THE LIKE - TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK - CLOTHS OR THE LIKE : - FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS, OR WITH PREPARATION CONTAINING TEXTILE FLOCKS : ON BASE FABRICS OF OTHER TEXTILE MATERIALS 12 %
13 68118100 CORRUGATED SHEETS NOT CONTAINING ASBESTOS 18 %
14 71039100 PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHERWISE WORKED: RUBY, SAPPHIRE AND EMERALDS 3 %
15 72109090 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR COATED - OTHER : OTHER 18 %
16 72269190 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM - OTHER: NOT FURTHER WORKED THAN HOT-ROLLED : OTHER 18 %
17 73159000 CHAIN AND PARTS THEREOF, OF IRON OR STEEL - OTHER PARTS 18 %
18 76041031 ALUMINIUM BARS, RODS AND PROFILES - OF ALUMINIUM, NOT ALLOYED : PROFILES : HOLLOW 18 %
19 82071300 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER- OPERATED, OR FOR MACHINE- TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS- ROCK DRILLING OR EARTH BORING TOOLS : WITH WORKING PART OF CERMETS 18 %
20 84141000 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS VACUUM PUMPS 28 %
S.No HSN/SAC Description GST Rate