S.No HSN/SAC Description GST Rate
1 20098990 FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER-JUICE OF ANY OTHER SINGLE FRUIT OR VEGETABLE--OTHER -OTHER 12 %
2 25171090 PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED; MACADAM OF SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516, WHETHER OR NOT HEAT-TREATED PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED: OTHER 5 %
3 28020010 SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR - SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR : SUBLIMED SULPHUR 18 %
4 28369990 CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE - OTHER : - OTHER : OTHER 18 %
5 29071210 PHENOLS; PHENOL-ALCOHOLS - MONOPHENOLS :-CRESOLS AND THEIR SALTS : PARA CRESOLS (P-CRESOLS) 18 %
6 29183040 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CARBOXYLIC ACIDS WITH ALDEHYDE OR KETONE FUNCTION BUT WITHOUT OTHER OXYGEN FUNCTION, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES : METHYL ACETO ACETATE 18 %
7 29310057 PHOSPHONOUS ACID- METHYL DIETHYL ESTER 18 %
8 30039036 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 : ---- KETAMINE 12 %
9 32041339 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 : BASIC DYES AND PREPARATIONS BASED THEREON : BASIC RED (NON - AZO) : OTHER 18 %
10 33012400 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: OF PEPPERMINT (MENTHA PIPERITA) 12 %
11 37023210 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, WITHOUT PERFORATIONS, OF A WIDTH NOT EXCEEDING 105 MM: OTHER, WITH SILVER HALIDE EMULSION: CINEMATOGRAPHIC FILM 18 %
12 38237030 INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS INDUSTRIAL FATTY ALCOHOLS: OLEYL ALCOHOL 18 %
13 39173920 TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS - OTHER TUBES, PIPES AND HOSES: OTHER:OF ADDITION POLYMERISATION PRODUCTS 18 %
14 40059110 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - OTHER : PLATES, SHEETS AND STRIP : HOSPITAL SHEETING 18 %
15 42060090 ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATEPS SKIN, OF BLADDERS OR OF TENDONS --- OTHER 28 %
16 44130000 DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS, OR PROFILE SHAPES 28 %
17 48173010 ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY - BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY: WRITING BLOCKS 18 %
18 52051130 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE - SINGLE YARN, OF UNCOMBED FIBRES : MEASURING 714.29 DECITEX OR MORE (NOT EXCEEDING 14 METRIC NUMBER) : DYED 5 %
19 52093190 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2- DYED : PLAIN WEAVE :OTHER 5 %
20 53110029 WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN : OF PAPER YARN : OTHER 5 %
S.No HSN/SAC Description GST Rate