S.No HSN/SAC Description GST Rate
1 999353 Welfare services without accommodation 18 %
2 3037500 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : DOGFISH AND OTHER SHARKS 5 %
3 5100099 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 : - OTHER : OTHER 5 %
4 9071010 CLOVES (WHOLE FRUIT, CLOVES AND STEMS) - NEITHER CRUSHED NOR GROUND - EXTRACTED 5 %
5 13019099 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) -OTHER : - OTHER: -- OTHER 5 %
6 20079910 JAMS, FRUIT JELLIES, MARMALADES, FRUIT ORNUT PUREE AND FRUIT OR NUT PASTES, OBTAINEDBY COOKING, WHETHER OR NOT CONTAININGADDED SUGAR OR OTHER SWEETENING MATTER - OTHER : OTHER : MANGO 12 %
7 25085022 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: KYANITE: PROCESSED, OTHER THAN CALCINED (WASHED OR GROUND OR SCREENED OR BENEFICIATED) 5 %
8 27090000 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 18 %
9 28332920 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : - OTHER : MERCURIC SULPHATE 18 %
10 29051100 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - SATURATED MONOHYDRIC ALCOHOLS : METHANOL (METHYL ALCOHOL) 18 %
11 29173300 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 : DINONYL OR DIDECYL ORTHOPHTHALATES 18 %
12 29269000 NITRILE-FUNCTION COMPOUNDS OTHER 18 %
13 30012030 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: SNAKE VENOM 12 %
14 32041214 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 VIOLETS 18 %
15 32091090 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM - BASED ON ACRYLIC OR VINYL POLYMERS : OTHER 28 %
16 35079020 ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER: PANCRETIN PURE (EXCLUDING MEDICAMENT) 18 %
17 38101010 PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING, BRAZING OR WELDING; SOLDERING, BRAZING OR WELDING POWDERS AND PASTES CONSISTING OF METAL AND OTHER MATERIALS; PREPARATIONS OF A KIND USED AS CORES OR COATINGS FOR WELDING ELECTRODES OR RODS PICKLING PREPARATIONS FOR METAL SURFACES;SOLDERING, BRAZING OR WELDING POWDERS AND PASTESCONSISTING OF METAL AND OTHER MATERIALS: PICKLING PREPARATIONS AND OTHER SOLDERING, BRAZING OR WELDING POWDERS OR PASTES 18 %
18 39159072 WASTE, PARINGS AND SCRAP, OF PLASTICS - OF OTHER PLASTICS : OF CELLULOSE AND ITS CHEMICAL DERIVATIVES: CELLULOSE PLASTIC WASTE SUCH AS CELLULOSE NITRATE FILM SCRAP NON - PLASTICISED 18 %
19 39269039 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914- OTHER : LASTS, WITH OR WITHOUT STEEL HINGES ; EVA AND GRAPE SHEETS FOR SOLES AND HEELS; WELTS: OTHER 28 %
20 42021250 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 : OTHER TRAVEL-GOODS 28 %
S.No HSN/SAC Description GST Rate