S.No HSN/SAC Description GST Rate
1 28352610 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED - PHOSPHATES : - OTHER PHOSPHATES OF CALCIUM : CALCIUM MONOBASIC PHOSPHATE 18 %
2 29053910 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - DIOLS :-OTHER : 1,4/1,3/2,3-BUTYLENE GLYCOL 18 %
3 29181550 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 CITRIC ACID : FERRIC AMMONIUM CITRATE 18 %
4 29309050 ORGANO-SULPHUR COMPOUNDS - OTHER : SULPHINIC ACID 18 %
5 30022029 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 MIXED VACCINES : OTHER 5 %
6 32041252 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 93, 112, 127, 138, 140 AND OTHERS (NON - AZO) : ACID BLUE 112 (COOMASIE ULTRA SKY SE) 18 %
7 32151120 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID - PRINTING INK :- BLACK : NEWSPAPER INK 18 %
8 36030059 SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: ELECTRIC DETONATORS: OTHER 18 %
9 38159000 REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER 18 %
10 39169050 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 CELLULOSE NITRATE AND CELLULOID, WHETHER OR NOT PLASTICIZED 18 %
11 40021920 SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF HEADING 4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - STYRENE-BUTADIENE RUBBER (SBR); CARBOXYLATED STYRENE-BUTADIENE RUBBER (XSBR) : - OTHER : STYRENE BUTADIENE RUBBER WITH STYRENE CONTENT EXCEEDING 50% 18 %
12 42023190 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 - ARTICLES OF A KIND NORMALLY CARRIED IN THE POCKET OR IN THE HANDBAG : WITH OUTER SURFACE OF LEATHER, OF COMPOSITION LEATHER OR OF PATENT LEATHER : OTHER 28 %
13 44123290 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD -- OTHER, WITH AT LEAST ONE OUTERPLY OF NON-CONIFEROUS WOOD:--- OTHER 28 %
14 48119018 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 : MATRIX BOARD 18 %
15 52010011 COTTON, NOT CARDED OR COMBED COTTON, NOT CARDED OR COMBED : INDIAN COTTON : BENGAL DESHI 5 %
16 52092110 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2 - BLEACHED : PLAIN WEAVE :SAREE 5 %
17 53101012 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BASE FIBRES OF HEADING 5303 UNBLEACHED : CONTAINING 100% BY WEIGHT OF JUTE : SACKING FABRICS 5 %
18 54083213 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 OTHER WOVEN FABRICS : DYED : FABRICS OF RAYON : RAYON TAFETTA 5 %
19 56042010 RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS - HIGH TENACITY YARN OF POLYESTERS, OF NYLON OR OTHER POLYAMIDES OR OF VISCOSE RAYON, IMPREGNATED OR COATED : IMITATION GUT (NYLON) FOR RACKETS 12 %
20 59113210 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 650 G/ M2OR MORE : FELT FOR COTTON TEXTILE INDUSTRIES, WOVEN 12 %
S.No HSN/SAC Description GST Rate