S.No HSN/SAC Description GST Rate
1 13022000 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS PECTIC SUBSTANCES, PECTINATES AND PECTATES 18 %
2 20087000 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 - PEACHES, INCLUDING NECTARINES 12 %
3 25111020 NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 2816 - NATURAL BARIUM SULPHATE (BARYTES): POWDER 5 %
4 27111200 PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: PROPANE 18 %
5 28351010 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED PHOSPHINATES (HYPOPHOSPHITES) AND PHOSPHONATES (PHOSPHITES) : CALCIUM HYPOPHOSPHITE 18 %
6 29052220 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - UNSATURATED MONOHYDRIC ALCOHOLS :-ACYCLIC TERPENE ALCOHOLS : GERANIOL 18 %
7 29181320 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 :-SALTS AND ESTERS OF TARTARIC ACID : METROPROLOL TARTRATE 18 %
8 29303000 ORGANO-SULPHUR COMPOUNDS - THIURAM MONO-, DI OR TETRASULPHIDES 18 %
9 30022017 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 JAPANESE ENCEPHALITIS 5 %
10 32041243 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 BLUES 2, 14, 23, 25, 45, 51, 52 AND 78 (NON - AZO) : ACID BLUE 23 (ALIZARINE LIGHT BLUE 4 G1) 18 %
11 32131000 ARTISTS, STUDENTS,OR SIGNBOARD PAINTER,COLOURS, MODIFIYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS - COLOURS IN SETS 28 %
12 36030019 SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: OTHER 18 %
13 38130000 PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES 28 %
14 39169025 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 : OF PHENOPLAST, AMINOPLAST, ALKYDS AND POLYESTERS, POLYAMIDES, POLYURETHANES, EPOXIDE - RESINS (INCLUDING WASTE AND SCRAP), POLYPROPYLENE AND ACRYLIC, METHACRYLIC AND ACRYLOMETHACRYLIC POLYMERS :OF POLYURETHANES 18 %
15 40012920 NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - NATURAL RUBBER IN OTHER FORMS : OTHER : PALE CREPE 5 %
16 42022230 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 PLASTIC SHEETING OR OF TEXTILE MATERIALS : HAND-BAGS AND SHOPPING BAGS, OF JUTE 18 %
17 44123140 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD -- OTHER PLYWOOD, CONSISTING SOLELY OF SHEETS OF WOOD (OTHER THAN BAMBOO), EACH PLY NOT EXCEEDING 6 MM THICKNESS: WITH AT LEAST ONE OUTER PLY OF TROPICAL WOOD SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER, NAMELY:- ABURA, ACAJOU, D?AFRIQUE, AFRORMOSIA, AKO, ALAN, ANDIROBA, ANINGRE, AVODIRE, AZOBE, BALAU, BALSA, BOSSE CLAIR, BOSSE FONCE, CATIVO, CEDRO, DABEMA, DARK RED MERANTI, DIBETOU, DOUSSIE, FRAMIRE, FREIJO, FROMAGER, FUMA, GERONGGANG, ILOMBA, IMBUIA, IPE, IROKO, JABOTY, JELUTONG, JEQUITIBA, JONGKONG, KAPUR, KEMPAS, KERUING, KOSIPO, KOTIBE, KOTO, LIGHT RED MERANTI, LIMBA, LOURO, MACARANDUBA, MAHOGONY, MAKORE, MANDIOQUEIRA, MANSONIA, MENGKULANG, MERANTI BAKAU, MERAWAN, MERBAU, MERPAUH, MERSAWA, MOABI, NIANGON, NYATOH, OBECHE, OKOUME, ONZABILI, OREY, OVENGKOL, OZIGO, PADAUK, PALDAO, PALISSANDRE DE GUATEMALA, PALISSANDRE DE PARA, PALISSANDRE DE RIO, PALISSANDRE DE ROSE, PAU AMARELO, PAU MARFIM, PULAI, PUNAH, QUARUBA, RAMIN, SAPELLI, SAQUI- SAQUI, SEPETIR, SIPO, SUCUPIRA, SUREN, TAUARI,TEAK, TIAMA, TOLA, VIROLA, WHITE LAUAN, WHITE MERANTI, WHITE SERAYA, YELLOW MERANTI :--- MARINE AND AIRCRAFT PLYWOOD 28 %
18 48119011 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- OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES : HANDMADE PAPER AND PAPERBOARD, RULES, LINED OR SQUARED BUT NOT OTHERWISE PRINTED; CHROMO AND ART PAPER, COATED, BUILDING BOARD OF PAPER OR PULP, IMPREGNATED; CHROMO BOARD; RAW BASE PAPER FOR SENSITISING, COATED; SURFACE MARBLED PAPER; LEATHER BOARD AND IMITATION LEATHER BOARD; AND MATRIX BOARD : HANDMADE PAPER AND PAPERBOARD, RULES, LINED OR SQUARED BUT NOT OTHERWISE PRINTED 18 %
19 51129050 WOVEN FABRICS OF COMBED WOOL, OR OF COMBED FINE ANIMAL HAIR -OF HANDLOOM 5 %
20 52091230 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2 - UNBLEACHED :3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL:FURNISHING FABRICS (EXCLUDING PILE AND CHENILLE FABRICS) 5 %
S.No HSN/SAC Description GST Rate