S.No HSN/SAC Description GST Rate
1 21032000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - TOMATO KETCHUP AND OTHER TOMATO SAUCES 12 %
2 25210090 LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT - LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT: OTHER 5 %
3 28048000 HYDROGEN, RARE GASES AND OTHER NON-METALS- ARSENIC 18 %
4 28403000 BORATES; PEROXOBORATES (PERBORATES) PEROXOBORATES (PERBORATES) 18 %
5 29081100 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS - DERIVATIVES CONTAINING ONLY HALOGEN SUBSTITUENTS AND THEIR SALTS -- PENTACHLOROPHENOL (ISO) 18 %
6 29201020 ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS (EXCLUDING ESTERS OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 18 %
7 29329200 HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM (S) ONLY - OTHER : 1-(1,3-BENZODIOXOL-5-YL) PROPAN-2-ONE 18 %
8 30042039 MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE CONTAINING OTHER ANTIBIOTICS: FLUOROQUINOLONES : OTHER 12 %
9 32041440 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 : DIRECT DYES AND PREPARATIONS BASED THEREON : DIRECT ORANGES (AZO) 18 %
10 33012926 ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OTHER: CLOVE LEAF OR STEM OIL; CORIANDER SEED OIL; DILL OIL; EUCALYPTUS OIL; FENNEL SEED OIL; GINGER OIL; GINGER GRASS OIL; CLOVE BUD OIL: GINGER OIL 18 %
11 37025420 PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPER-BOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED OTHER FILM, FOR COLOUR PHOTOGRAPHY (POLYCHROME): OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, OTHER THAN FOR SLIDES: OTHER CINEMATOGRAPHIC FILM 18 %
12 38247500 PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED- MIXTURES CONTAINING HALOGENATED DERIVATIVES OF METHANE, ETHANE OR PROPANE:-- CONTAINING CARBON TETRACHLORIDE 18 %
13 39202090 20 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF POLYMERS OF PROPYLENE :OTHER 18 %
14 40082940 PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER - OF NON-CELLULAR RUBBER : OTHER : TREAD RUBBER AND TREAD PACKING STRIP FOR RESOLING OR REPAIRING OR RETREADING RUBBER TYRES 18 %
15 43031020 ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES: OF ANIMALS COVERED UNDER CONVENTION ON INTERNATIONAL TRADE OF ENDANGERED SPECIES (CITES), OTHER THAN THOSE OF TARIFF ITEM 4303 10 10 28 %
16 44189000 BUILDERS` JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES - SHINGLES AND SHAKES 28 %
17 48202000 REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARDEXERCISE BOOKS 18 %
18 52052130 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE - SINGLE YARN OF COMBED FIBRES : MEASURING 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER) : DYED 5 %
19 52094390 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2- - OF YARNS OF DIFFERENT COLOURS : OTHER FABRICS OF 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : OTHER 5 %
20 54024400 SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, UNTWISTED OR WITH A TWIST NOT EXCEEDING 50 TURNS PER METRE : OF ELASTOMERS 18 %
S.No HSN/SAC Description GST Rate