S.No HSN/SAC Description GST Rate
1 97060000 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEAR 12 %
2 9971 (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) ?operator? means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) ?scheduled air transport service? means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) ?scheduled air cargo service? means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. - with ITC of input services 5 %
3 998599 Other support services n.e.c. 18 %
4 999800 Domestic services both part time & full time 18 %
5 2031900 MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE INOTHER 12 %
6 3048200 TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI,ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) 0 %
7 7114000 VEGETABLES PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTIONCUCUMBERS AND GHERKINS 5 %
8 11042300 CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED, OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND OTHER WORKED GRAINS (FOR EXAMPLE, HULLED, PEARLED, SLICED OR KIBBLED) : OF MAIZE (CORN) 0 %
9 15121120 SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED SUNFLOWER SEED OR SAFFLOWER OIL AND FRACTIONS THEREOF : CRUDE OIL : SAFFLOWER SEED OIL (KARDI SEED OIL) 5 %
10 21069091 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : DIABETIC FOODS 18 %
11 25240031 ASBESTOS - ASBESTOS: FLAKES OR POWDER: AMOSITE 5 %
12 28111930 OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS - OTHER INORGANIC ACIDS : - OTHER : ACIDS OF ARSENIC 18 %
13 28431010 COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS - COLLOIDAL PRECIOUS METALS : OF GOLD 18 %
14 29092000 ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHERALCOHOL- PHENOLS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY DEFINED), AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES CYCLANIC, CYCLENIC OR CYCLOTERPENIC ETHERS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 18 %
15 29211990 OTHER 18 %
16 29332990 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING AN UNFUSED IMIDAZOLE RING (WHETHER OR NOT HYDROGENATED) IN THE STRUCTURE :-OTHER : OTHER 18 %
17 30043200 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 HORMONES OR OTHER PRODUCTS OF HEADING 2937 BUT NOT CONTAINING ANTIBIOTICS : CONTAINING CORTICOSTEROID HORMONES, THEIR DERIVATIVES OR STRUCTURAL ANALOGUES 12 %
18 32041539 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 : VAT DYES (INCLUDING THOSE USABLE IN THAT STATE AS PIGMENTS) AND PREPARATIONS THEREON : VAT RED : OTHER 18 %
19 33012990 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: OTHER 18 %
20 37040020 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED: CINEMATOGRAPHIC PLATES AND FILM 18 %
S.No HSN/SAC Description GST Rate