S.No HSN/SAC Description GST Rate
1 28051100 ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTERALLOYED; MERCURY - ALKALI OR ALKALINE-EARTH METALS : SODIUM 5 %
2 28411090 SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS - ALUMINATES : OTHER 18 %
3 29082010 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS - DERIVATIVES CONTAINING ONLY SULPHO GROUPS, THEIR SALTS AND ESTERS : PHENOL SULPHONIC ACIDS 18 %
4 29201920 ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS (EXCLUDING ESTERS OF HYDROGEN ALLIEDS) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - THIOPHOSPHORIC ESTERS (PHOSPHOROTHIOATES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: -- OTHER --- THIOPHOSPHORIC ESTER (PHOSPHOROTHIOATES) AND THEIR SALTS, THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 18 %
5 29329400 HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM (S) ONLY - OTHER : SAFROLE 18 %
6 30042042 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 TETRACYCLINES : OXYTETRACYCLINE 12 %
7 32041460 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 BROWNS (AZO) 18 %
8 33012928 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: CLOVE BUD OIL 18 %
9 37025510 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 EXCEEDING 30 M: FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE 18 %
10 38247700 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 BROMOMETHANE (METHYL BROMIDE) OR BROMOCHLOROMETHANE 18 %
11 39203020 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 STYRENE :FLEXIBLE, PLAIN 18 %
12 40091100 TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) - NOT REINFORCED OR OTHERWISE COMBINED WITH OTHER MATERIALS : WITHOUT FITTINGS 18 %
13 43039010 ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN - OTHER: OF WILD ANIMALS COVERED UNDER THE WILD LIFE (PROTECTION) ACT, 1972 28 %
14 44190020 TABLEWARE AND KITCHENWARE, OF WOOD - TABLEWARE AND KITCHENWARE, OF WOOD: KITCHENWARE 18 %
15 48204000 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 PAPERBOARDMANIFOLD BUSINESS FORMS AND INTERLEAVED CARBON SETS 18 %
16 52052210 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 LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER) : GREY 5 %
17 52094990 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 :OTHER 5 %
18 54024600 OTHER 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 POLYESTERS, PARTIALLY ORIENTED 18 %
19 55069010 SYNTHETIC STAPLE FIBRES, CARDED COMBED OR OTHERWISE PROCESSED FOR SPINNING - OTHER : POLYPROPYLENE TOPS 18 %
20 57023140 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING KELEM, SCHUMACKS, KARAMANIE AND SIMILAR HAND - WOVEN RUGS - OTHER, OF PILE CONSTRUCTION, NOT MADE UP : OF WOOL OR FINE ANIMAL HAIR : CARPETING , FLOOR RUGS AND THE LIKE 12 %
S.No HSN/SAC Description GST Rate