S.No HSN/SAC Description GST Rate
1 14019010 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)OTHER : CANES 5 %
2 20089991 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 : OTHER : FRUIT COCKTAIL 12 %
3 25132010 PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - EMERY, NATURAL CORUNDUM, NATURAL GARNETAND OTHER NATURAL ABRASIVES: EMERY 5 %
4 27122090 PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN 0.75 % OF OIL: OTHER 18 %
5 28352910 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED - PHOSPHATES : - OTHER : MAGNESIUM PHOSPHATE, MONOBASIC 18 %
6 29054210 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - OTHER POLYHYDRIC ALCOHOLS :-PENTAERYTHRITOL : DIPENTAERYTHRITOL 18 %
7 29181620 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 :-GLUCONIC ACID, ITS SALTS AND ESTERS : FERROUS GLUCONATE 18 %
8 29309080 ORGANO-SULPHUR COMPOUNDS - OTHER : ALLYL ISOTHIOCYANATE 18 %
9 30029020 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 OTHER : ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES 12 %
10 32041255 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 140 (CARBOLAN BRILL BLUE 2R) 18 %
11 32151190 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID - PRINTING INK :- BLACK : OTHER 18 %
12 36049090 FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES OTHER: OTHER 28 %
13 38170019 MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING 2707 OR 2902 MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING 2707 OR 2902: MIXED ALKYLBENZENES: OTHER 18 %
14 39169080 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 VINYL PLASTIC 18 %
15 40022000 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 STRIPBUTADIENE RUBBER (BR) 18 %
16 42023910 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 : OTHER : JEWELLERY BOX 28 %
17 44123930 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD -- OTHER, WITH AT LEAST ONE OUTER PLY OF NON-CONIFEROUS WOOD:-- OTHER:--- MARINE AND AIRCRAFT PLYWOOD 28 %
18 48119094 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 : OTHER : THERMAL PAPER IN JUMBO ROLLS (SIZE 1 MT AND ABOVE IN WIDTH AND 5,000 MT AND ABOVE IN LENGTH 18 %
19 52010014 COTTON, NOT CARDED OR COMBED COTTON, NOT CARDED OR COMBED : INDIAN COTTON : INDIAN COTTON OF STAPLE LENGTH OVER 24.5 MM(31/32) TO 28 MM 5 %
20 52092140 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2 - BLEACHED : PLAIN WEAVE : SEERSUCKER 5 %
S.No HSN/SAC Description GST Rate