S.No HSN/SAC Description GST Rate
1 999592 Services furnished by political organizations 18 %
2 3038940 SEER 5 %
3 6029020 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : FLOWERING PLANTS (EXCLUDING ROSES AND RHODODENDRONS) 0 %
4 9093129 SEEDS OF ANISE,BADIAN,FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES-SEEDS OF CUMIN--NEITHER CRUSHED NOR GROUND-CUMIN,OTHER THAN BLACK--OTHER 5 %
5 14011000 VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)BAMBOOS 5 %
6 20089914 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 - - OTHER, INCLUDING MIXTURES OTHER THAN THOSE OF SUB-HEADING 2008 19 : OTHER : SQUASH : PINEAPPLE 12 %
7 25131100 PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - PUMICE STONE: CRUDE OR IN IRREGULAR PIECES, INCLUDING CRUSHED PUMICE (BIMSKIES) 5 %
8 27122000 PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN .75 PERCENT OF OIL 18 %
9 28352620 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED - PHOSPHATES : - OTHER PHOSPHATES OF CALCIUM : CALCIUM TRIBASIC PHOSPHATE 18 %
10 29053990 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - DIOLS :-OTHER : OTHER 18 %
11 29181590 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 : OTHER 18 %
12 29309060 ORGANO-SULPHUR COMPOUNDS - OTHER : SULPHOXIDE 18 %
13 30023000 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 VETERINARY MEDICINE 5 %
14 32041253 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 127 (BRILL ALIZARINE MILLING BLUE G) 18 %
15 32151130 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID - PRINTING INK :- BLACK : ROTARY INK 18 %
16 36041000 FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES FIREWORKS 28 %
17 38160000 REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF HEADING 3801 18 %
18 39169060 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 VULCANIZED FIBRE 18 %
19 40021930 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 STYRENE OIL BOUND COPOLYMER 18 %
20 42023210 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 PLASTIC SHEETING OR OF TEXTILE MATERIALS : JEWELLERY BOX 28 %
S.No HSN/SAC Description GST Rate