S.No HSN/SAC Description GST Rate
1 87032110 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER 28 %
2 90104100 APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES (INCLUDING APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMICONDUCTOR MATERIALS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS - APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMICONDUCTOR MATERIALS: DIRECT WRITE-ON-WAFER APPARATUS 28 %
3 91070000 TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR 28 %
4 97011090 Other 12 %
5 9971 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). 0 %
6 998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 18 %
7 999729 Other beauty treatment services n.e.c. 18 %
8 1063200 OTHER LIVE ANIMALS BIRDS PSITTACIFORMES(INCLUDING PARROTS, PARAKEETS,MACAWS AND COCKATOOS) 0 %
9 3045940 TUNA 0 %
10 7099920 OTHER VEGETABLES,FRESH OR CHILLED - OTHER --OTHER-MIXED VEGETABLES 0 %
11 11010000 WHEAT OR MESLIN FLOUR 0 %
12 15089091 GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED OTHER : OTHER : EDIBLE GRADE 5 %
13 21041090 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS - SOUPS AND BROTHS AND PREPARATIONS THEREFOR : OTHER 18 %
14 25232930 PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS - PORTLAND CEMENT: OTHER: PORTLAND POZZOLANA CEMENT 28 %
15 28062000 HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID - CHLOROSULPHURIC ACID 18 %
16 28416100 SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS - MANGANITES, MANGANATES AND PERMANGANATES : POTASSIUM PERMANGANATE 18 %
17 29082026 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS - DERIVATIVES CONTAINING ONLY SULPHO GROUPS, THEIR SALTS AND ESTERS : NAPHTHOL SULPHONIC ACIDS : R ACIDS (2-NAPHTHOL- 3,6- DISULPHONIC ACID) AND ITS DISODIUM SALT (SALT OF R ACID) 18 %
18 29209042 TRIETHYL PHOSPHITE 18 %
19 29331930 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING AN UNFUSED PYRAZOLE RING (WHETHER OR NOT HYDROGENATED) IN THE STRUCTURE :-OTHER : 3-METHYL-1(4-SULPHO-O-TOLUYL-5-PYRAZOLONE) 18 %
20 30042064 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 MACROLIDE : AZITHROMYCIN 12 %
S.No HSN/SAC Description GST Rate