S.No HSN/SAC Description GST Rate
1 30031000 MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES 12 %
2 32041263 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 : MORDANT DYES : VIOLETS 18 %
3 32151940 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID - PRINTING INK : OTHER : SCREEN PRINTING INK 18 %
4 36069010 FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: COMBUSTIBLE PREPARATIONS 28 %
5 38190010 HYDRAULIC BRAKE FLUIDS AND OTHER PREPAREDLIQUIDS FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS HYDRAULIC BRAKE FLUIDS 28 %
6 39172110 TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS - TUBES, PIPES AND HOSES, RIGID: OF POLYMERS OF ETHYLENE:TUBES OF POLYETHYLENE 18 %
7 40024900 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- CHLORPRENE (CHLOROBUTADIENE) RUBBER (CR) : OTHER 18 %
8 42029900 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 - OTHER : OTHER 28 %
9 44129220 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD - OTHER : WITH AT LEAST ONE PLY OF TROPICAL WOOD SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER: DECORATIVE PLYWOOD 28 %
10 48132000 CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES IN ROLLS OF A WIDTH NOT EXCEEDING 5 CM 18 %
11 52021000 COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) YARN WASTE (INCLUDING THREAD WASTE) 5 %
12 52092180 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2 - BLEACHED : PLAIN WEAVE :SHEETING( TAKIA, LEOPARDCLOTH) 5 %
13 53101099 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BASE FIBRES OF HEADING 5303 UNBLEACHED : OTHER :OTHER 5 %
14 54083412 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 OTHER WOVEN FABRICS : PRINTED : FABRIC OF RAYON : RAYON JACQUARDS 5 %
15 56060020 GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, GIMPED (OTHER THAN THOSE OF HEADING 5605 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE-YARN - GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, GIMPED (OTHER THAN THOSE OF HEADING 5605 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE-YARN : TRIMMINGS, OF MAN-MADE FIBRES 12 %
16 59119010 TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER - OTHER : PAPER MAKERS FELT, WOVEN 12 %
17 68139100 FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS OTHER: -- NOT CONTAINING ASBESTOS -- OTHER 28 %
18 71129100 WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL - OTHER : OF GOLD, INCLUDING METAL CLAD WITH GOLD BUT EXCLUDING SWEEPINGS CONTAINING OTHER PRECIOUS METALS 3 %
19 72121010 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED - PLATED OR COATED WITH TIN : OTS OR MR TYPE 18 %
20 72283029 OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL - OTHER BARS AND RODS, NOT FURTHER WORKED THAN HOT-ROLLED, HOT-DRAWN OR EXTRUDED : OTHER : OTHER 18 %
S.No HSN/SAC Description GST Rate