S.No HSN/SAC Description GST Rate
1 91012100 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OTHER WRIST-WATCHES, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: WITH AUTOMATIC WINDING 28 %
2 96121020 TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR NOT INKED, WITH OR WITHOUT BOXES - Ribbons: Ribbon for typewriters, other than electronic and similar machines 18 %
3 996731 Railway pushing or towing services 18 %
4 998511 Executive/retained personnel search services 18 %
5 999612 Motion picture, videotape, television and radio programme production services 18 %
6 3042050 FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS CUTTLEFISH 0 %
7 7032000 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED GARLIC 0 %
8 10019010 WHEAT AND MESLIN OTHER : WHEAT OF SEED QUALITY 0 %
9 14049030 VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : HARD SEEDS, PIPS, HULLS AND NUTS, OF A KIND USED PRIMARILY FOR CARVING 5 %
10 20096900 FRUIT JUICES (INCLUDING GRAPE MUST) ANDVEGETABLE JUICES, UNFERMENTED AND NOTCONTAINING ADDED SPIRIT, WHETHER OR NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER - GRAPE JUICE (INCLUDING GRAPE MUST) : OTHER 12 %
11 25169010 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - OTHER MONUMENTAL OR BUILDING STONE: PAKUR STONE 5 %
12 27150090 BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS) - BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS): OTHER 18 %
13 28369100 CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE - OTHER : LITHIUM CARBONATES 18 %
14 29062910 CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC : OTHER : CINNAMIC ALCOHOL 18 %
15 29182930 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CARBOXYLIC ACIDS WITH PHENOL FUNCTION BUT WITHOUT OTHER OXYGEN FUNCTION, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES : OTHER : PROPYL GALLATE 18 %
16 29310052 PHOSPHONIC ACIDE,[METHYL-BIS (5-ETHYL-2-METHYL 2-OXIDO- 1,3,2-DIOXAPHOSPHORINAN-5-YL) METHYL] ESTER 18 %
17 30039031 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 OTHER : BOVINE ALBUMIN AND DRUGS OF ANIMAL ORIGIN, MERBROMINE NATIONAL FORMULARY XII (MERCUROCHROME), CALCIUM SENNOSIDE, ANAESTHETIC AGENTS USED IN HUMAN OR VETERINARY MEDICINE OR SURGERY, ALUMINIUM HYDROXIDE GEL : BOVINE ALBUMIN AND DRUGS OF ANIMAL ORIGIN 12 %
18 32041299 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 : OTHER NON - AZO ACID DYES : OTHER 18 %
19 33011990 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 OF CITRUS FRUIT : OTHER : OTHER 18 %
20 37019990 PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT-FILM IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR NOT IN PACKS OTHER: OTHER: OTHER 18 %
S.No HSN/SAC Description GST Rate