S.No HSN/SAC Description GST Rate
1 29082022 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS - DERIVATIVES CONTAINING ONLY SULPHO GROUPS, THEIR SALTS AND ESTERS : NAPHTHOL SULPHONIC ACIDS : SALTS OF G ACID 18 %
2 29209010 ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS (EXCLUDING ESTERS OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - OTHER : DIETHYL SULPHATE 18 %
3 29329900 HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM (S) ONLY - OTHER : OTHER 18 %
4 30042050 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 CHLORAMPHENICOL 12 %
5 32041481 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 DYES (NON - AZO) : YELLOWS 18 %
6 33012932 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: TUBEROSE CONCENTRATE; NUTMEG OIL; PALMAROSA OIL; PATCHOULI OIL; PEPPER OIL; PETITGRAIN OIL; SANDALWOOD OIL; ROSE OIL: NUTMEG OIL 18 %
7 37025590 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: OTHER 18 %
8 38247900 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:-- OTHER 18 %
9 39204300 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 VINYL CHLORIDE:CONTAINING BY WEIGHT NOT LESS THAN 6% OF PLASTICIZERS 18 %
10 40092100 TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) - REINFORCED OR OTHERWISE COMBINED ONLY WITH METAL : WITHOUT FITTINGS 18 %
11 43039090 ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN - OTHER: OTHER 28 %
12 44209010 WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94 - OTHER : WOOD MARQUETRY AND INLAID WOOD 12 %
13 48209010 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 PAPERBOARD - OTHER: BLOTTING PAPERS CUT TO SIZE 18 %
14 52052290 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) : OTHER 5 %
15 52095119 LUNGIS - OTHER 5 %
16 54024800 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 POLYPROPYLENE 18 %
17 55070010 ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING - ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING : ACETATE RAYON TOPS 18 %
18 57023210 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 MAN - MADE TEXTILE MATERIAL : CARPETS, CARPETING AND RUGS AND THE LIKE 12 %
19 60063100 OTHER KNITTED OR CROCHETED FABRICS- OF SYNTHETIC FIBRES: UNBLEACHED OR BLEACHED 5 %
20 69031010 OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS - CONTAINING BY WEIGHT MORE THAN 50% OF GRAPHITE OR OTHER CARBON OR OF A MIXTURE OF THESE PRODUCTS : MAGNESIA CARBON BRICKS, SHAPES AND GRAPHETISED ALUMINA 28 %
S.No HSN/SAC Description GST Rate