S.No HSN/SAC Description GST Rate
1 38200000 ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING FLUIDS 28 %
2 39172200 TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS - TUBES, PIPES AND HOSES, RIGID: OF POLYMERS OF PROPYLENE 18 %
3 40025900 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- ACRYLONITRILE-BUTADIENE RUBBER (NBR) : OTHER 18 %
4 42031090 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER - ARTICLES OF APPAREL : OTHER 28 %
5 44129240 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: MARINE AND AIRCRAFT PLYWOOD 28 %
6 48139090 CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES - OTHER : OTHER 18 %
7 52029900 COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) OTHER :OTHER 5 %
8 52092210 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2 - BLEACHED : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :SHIRTING FABRICS 5 %
9 53109020 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BASE FIBRES OF HEADING 5303 OTHER :DECORATIVE FABRICS 5 %
10 54083414 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 OTHER WOVEN FABRICS : PRINTED : FABRIC OF RAYON : RAYON GEORGETTE 5 %
11 56060090 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 : OTHER 12 %
12 59119090 TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER - OTHER : OTHER 12 %
13 68141020 WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS PLATES, SHEETS AND STRIPS OF AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT: SHEETS AND STRIPS CUT TO SHAPE 28 %
14 71129910 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 : OTHER: OF SILVER, INCLUDING METAL CLAD WITH SILVER BUT EXCLUDING SWEEPINGS CONTAINING OTHER PRECIOUS METALS 3 %
15 72122010 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED - ELECTROLYTICALLY PLATED OR COATED WITH ZINC : CORRUGATED 18 %
16 72285010 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 COLD-FORMED OR COLD-FINISHED : OF ENGINE VALVES AND COLD HEADING STEEL 18 %
17 73201020 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL - LEAF-SPRINGS AND LEAVES THEREFOR: -- LEAF SPRINGS --- LEAVES FOR SPRINGS 18 %
18 76090000 ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 18 %
19 82121010 RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS)- RAZORS : TWIN TYPE SHAVING 28 %
20 84158110 AIR CONDITIONING MACHINES, COMPRISING A MOTORDRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED - OTHER : INCORPORATING A REFRIGERATING UNIT AND A VALVE FOR REVERSAL OF THE COOLING OR HEAT CYCLE (REVERSIBLE HEAT PUMPS): SPLIT AIR CONDITIONER TWO TONNES AND ABOVE 28 %
S.No HSN/SAC Description GST Rate