S.No HSN/SAC Description GST Rate
1 30012090 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: OTHER 12 %
2 32041215 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 BLUES 18 %
3 32099010 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM - OTHER : DISPERSION PAINTS 28 %
4 35079030 ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER: PEPSIN (EXCLUDING MEDICAMENT) 18 %
5 38101020 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: THERMITE PORTION FOR WELDING (ALUMINA THERMIC HEAT GENERATORS) 18 %
6 39159073 WASTE, PARINGS AND SCRAP, OF PLASTICS - OF OTHER PLASTICS : OF CELLULOSE AND ITS CHEMICAL DERIVATIVES: CELLULOSE PLASTIC WASTE SUCH AS CELLULOSE NITRATE FILM SCRAP PLASTICIZED 18 %
7 39269041 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914- OTHER : RINGS, BUCKLES, TACKS, WASHERS AND OTHER DECORATIVE FITTINGS MADE OF PLASTIC USED AS TRIMMINGS AND EMBELLISHMENTS FOR LEATHER PRODUCTS; PATTERNS FOR LEATHER FOOT WEAR, LEATHER GARMENTS AND LEATHER GOODS: OF POLYURETHANE FOAM 28 %
8 42021260 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 : BRIEF-CASES 28 %
9 44122240 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 - CUTTINGS AND TRIMMINGS OF PLYWOOD OF WIDTH NOT EXCEEDING 5 CM 28 %
10 48103100 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 - KRAFT PAPER AND PAPERBOARD, OTHER THAN THAT OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES : BLEACHED UNIFORMLY THROUGHOUT THE MASS AND OF WHICH MORE THAN 95% BY WEIGHT OF THE TOTAL FIBRE CONTENT CONSISTS OF WOOD FIBRES OBTAINED BY A CHEMICAL PROCESS, AND WEIGHING 150 G/M2OR LESS 12 %
11 51121940 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 : PRINTED 5 %
12 52085270 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 :MUSLIN (INCLUDING LAWN MULMUL AND ORGANDI) OF CARDED OR COMBED YARN 5 %
13 53061090 FLAX YARN SINGLE :OTHER 5 %
14 54082214 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 GEORGETTE 5 %
15 55169400 WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES - OTHER : PRINTED 5 %
16 59070093 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 : - OTHER : JUTE FABRICS OTHERWISE IMPREGNATED OR COATED 12 %
17 68118990 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE-NOT CONTAINING ASBESTOS--OTHER ARTICLES---OTHER 18 %
18 71039930 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: OTHER: AGATE 3 %
19 72111420 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR COATED - NOT FURTHER WORKED THAN HOT-ROLLED : OTHER, OF A THICKNESS OF 4.75 MM OR MORE : UNIVERSAL PLATES 18 %
20 72269230 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM - OTHER: NOT FURTHER WORKED THAN COLD-ROLLED (COLDREDUCED): OF A THICKNESS OF ABOVE 4.75 MM 18 %
S.No HSN/SAC Description GST Rate