S.No HSN/SAC Description GST Rate
1 13021918 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS VEGETABLE SAPS AND EXTRACTS : OTHER : EXTRACTS : OF GARACENIA OR GAMBODGE 18 %
2 20083010 FRUIT, NUTS AND OTHER EDIBLE PARTS OFPLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OR SPIRIT, NOTELSEWHERE SPECIFIED OR INCLUDED - CITRUS FRUIT : ORANGE 12 %
3 25102010 NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK - GROUND: NATURAL CALCIUM PHOSPHATES 5 %
4 27101990 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: OTHER 18 %
5 28342100 NITRITES; NITRATES - NITRATES: OF POTASSIUM 18 %
6 29051700 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - SATURATED MONOHYDRIC ALCOHOLS : DODECAN-1-OL (LAURYL ALCOHOL),HEXADECAN-1-OL (CETYL ALCOHOL) AND OCTADECAN-1-OL (STEARYL ALCOHOL) 18 %
7 29181110 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CARBOXYLIC ACIDS WITH ALCOHOL FUNCTION, BUT WITHOUT OTHER OXYGEN FUNCTION, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-LACTIC ACID, ITS SALTS AND ESTERS : LACTIC ACID 18 %
8 29299050 DIETHYL N,N-DIMETHYLPHOSPHORAMIDATE 18 %
9 30022012 HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS VACCINES FOR HUMAN MEDICINE : SINGLE VACCINES : FOR HEPATITIS 5 %
10 32041231 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 : ACID BLACK (NON - AZO) : ACID BLACK 2 (NIGROSINE) 18 %
11 32121000 PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON - AQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE STAMPING FOILS 18 %
12 36010020 PROPELLANT POWDERS PROPELLANT POWDERS: GUN POWDER 18 %
13 38122090 PREPARED RUBBER ACCELERATORS; COMPOUND PLASTICISERS FOR RUBBER OR PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ANTI-OXIDISING PREPARATIONS AND OTHER COMPOUND STABILISERS FOR RUBBER OR PLASTICS COMPOUND PLASTICISERS FOR RUBBER OR PLASTICS: OTHER 18 %
14 39169010 MONOFILAMENT OF WHICH ANY CROSS - SECTIONAL DIMENSION EXCEEDS 1MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE - WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS - OF OTHER PLASTICS : CANES 18 %
15 40011010 NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - NATURAL RUBBER LATEX, WHETHER OR NOT PREVULCANISED : PREVULCANISED 5 %
16 42022110 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 - HAND-BAGS, WHETHER OR NOT WITH SHOULDER STRAP, INCLUDING THOSE WITHOUT HANDLE : WITH OUTER SURFACE OF LEATHER, OF COMPOSITION LEATHER OR OF PATENT LEATHER : HAND-BAGS FOR LADIES 28 %
17 44122950 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD - OTHER, WITH AT LEAST ONE OUTER PLY OF NONCONIFEROUS WOOD : OTHER : CUTTINGS AND TRIMMINGS OF PLYWOOD OF WIDTH NOT EXCEEDING 5 CM 28 %
18 48115110 PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING 4803, 4809 OR 4810- PAPER AND PAPERBOARD, COATED, IMPREGNATED OR COVERED WITH PLASTICS (EXCLUDING ADHESIVES)--BLEACHED, WEIGHING MORE THAN 150 G/M---ASEPTIC PACKAGING PAPER 18 %
19 51123090 WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR OTHER, MIXED MAINLY OR SOLELY WITH MAN-MADE STAPLE FIBRES : OTHER 5 %
20 52091114 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2 - UNBLEACHED :PLAIN WEAVE : HANDLOOM : SHEETING (TAKIA, LEOPARD CLOTH AND OTHER THAN FURNISHING) 5 %
S.No HSN/SAC Description GST Rate