S.No HSN/SAC Description GST Rate
1 28351090 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED PHOSPHINATES (HYPOPHOSPHITES) AND PHOSPHONATES (PHOSPHITES) :OTHER 18 %
2 29052240 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - UNSATURATED MONOHYDRIC ALCOHOLS :-ACYCLIC TERPENE ALCOHOLS : RHODINOL 18 %
3 29181400 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 : CITRIC ACID 18 %
4 29305000 ORGANOSULPHUR COMPOUNDS CAPTAFOL ISO AND METHAMIDOPHOS ISO 18 %
5 30022019 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 : OTHER 5 %
6 32041245 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 45 (SOLWAY BLUE RN) 18 %
7 32141000 GLAZIERS PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS FILLINGS; NON - REFRACTORY SURFACING PREPARTIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE- GLAZIERS PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS FILLINGS 28 %
8 36030031 SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: PERCUSSION AND DETONATING CAPS: NONORDNANCE 18 %
9 38140020 ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS: PREPARED PAINT OR VARNISH REMOVERS 28 %
10 39169027 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 POLYPROPYLENE 18 %
11 40012940 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 : OIL EXTENDED NATURAL RUBBER 5 %
12 42022290 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 : OTHER 28 %
13 44123190 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 :--- OTHER 28 %
14 48119013 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 : BUILDING BOARD OF PAPER OR PULP, IMPREGNATED 18 %
15 51130010 WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSE HAIR WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSE HAIR : UNBLEACHED 5 %
16 52091250 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:CANVAS, INCLUDING DUCK CARDED OR COMBED YARN 5 %
17 53092120 WOVEN FABRICS OF FLAX CONTAINING LESS THAN 85% BY WEIGHT OF FLAX : UNBLEACHED OR BLEACHED : BLEACHED 5 %
18 54082490 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 : PRINTED : OTHER 5 %
19 56039100 NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED - OTHER : WEIGHING NOT MORE THAN 25 G/M2 12 %
20 59113120 TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER - TEXTILE FABRICS AND FELTS, ENDLESS OR FITTED WITH LINKING DEVICES, OF A KIND USED IN PAPERMAKING OR SIMILAR MACHINES (FOR EXAMPLE, FOR PULP OR ASBESTOS - CEMENT) : - WEIGHING LESS THAN 650 G/ M2 : WOVEN TEXTILES FELT, WHETHER OR NOT IMPREGNATED OR COATED, OF A KIND COMMONLY USED IN OTHER MACHINES 12 %
S.No HSN/SAC Description GST Rate