S.No HSN/SAC Description GST Rate
1 37061014 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK OF A WIDTH OF 35 MM OR MORE: FEATURE FILMS: MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH EXCEEDING 4,000 M 18 %
2 38249090 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 OTHER: - OTHER 18 %
3 39206922 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS OR OTHER POLYESTERS : OF OTHER POLYESTERS : SUN AND/OR DUST CONTROL FILM : FLEXIBLE, PLAIN 18 %
4 40103912 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER - TRANSMISSION BELTS OR BELTING : OTHER : WHERE THE RUBBER COMPOUND CONTENT IS LESS THAN 25% BY WEIGHT : PLY BELTING 18 %
5 44039914 WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER : OTHER : ANDAMAN PADAUK (PTEROCAROUS DALBAERGIODES) BONSUM (PHOEBE GOALPARENSIS) GURGAN (DIPTEROCARPUS ALATUS) KHAIR (ACACIA CATECHU) LAMPATI (DUABANGA GRANDIFLORA) LAUREL (TERMINALIA ALATA) PALIWOOD (PALAQUIUM ELLIPLICUM) AND RED SANDERS (PTEROCAR PUS SAUTANINUS) AND ROSE WOOD (DALBERGEA LATIFOLIO): KHAIR (ACACIA CATECHU) 18 %
6 46012090 PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS ; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS) - MATS, MATTING AND SCREENS OF VEGETABLE MATERIALS : OTHER 12 %
7 48239017 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER : BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING AND WRAPPING PAPER; PAPER FOR CIGARETTE FILTER TIPS; PAPER CONE FOR LOUD SPEAKER; PATTERNS MADE OF PAPERS FOR LEATHER FOOTWEAR, LEATHER GARMENTS AND GOODS; PATTERNS MADE OF PAPER FOR ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, PRODUCTS CONSISTING OF SHEETS OF PAPER OR PAPERBOARD, IMPREGNATED, COATED OR COVERED WITH PLASTICS (INCLUDING THERMOSET RESINS OR MIXTURES THEREOF OR CHEMICAL FORMULATIONS, CONTAINING MELAMINE PHENOL OR UREA FORMALDEHYDE WITH OR WITHOUT CURING AGENTS OR CATALYSTS), COMPRESSED TOGETHER IN ONE OR MORE OPERATIONS; DECORATIVE LAMINATES : PATTERNS MADE OF PAPER FOR ARTICLES OF APPAREL AND CLOTHING ACCESSORIES 18 %
8 52053410 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE - MULTIPLE (FOLDED) OR CABLED YARN, OF UNCOMBED FIBRES : MEASURING PER SINGLE YARN LESS THAN 192.31 DECITEX BUT NOT LESS THAN 125 DECITEX (EXCEEDING 52 METRIC NUMBER BUT NOT EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) : GREY 5 %
9 52102219 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 G/M2- BLEACHED : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL : - HANDLOOM :OTHER FABRICS 5 %
10 54034150 ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT FOR RETAIL SALE, INCLUDING ARTIFICIAL MONO FILAMENT OF LESS THAN 67 DECITEX OTHER YARN, MULTIPLE (FOLDED) OR CABLED : OF VISCOSE RAYON : OF 133 DECITEX, BRIGHT 18 %
11 55096900 YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - OTHER YARN, OF ACRYLIC OR MODACRYLIC STAPLE FIBRES : OTHER 18 %
12 57025210 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, NOT OF PILE CONSTRUCTION, NOT MADE UP : OF MAN - MADE TEXTILE MATERIALS : CARPETS, CARPETING AND RUGS 12 %
13 64029910 OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR :OTHER: OF RUBBER 18 %
14 69091990 CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS - CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES : OTHER: OTHER 28 %
15 72031000 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING MINIMUM PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS - FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE 18 %
16 72179093 WIRE OF IRON OR NON-ALLOY STEEL - OTHER : OTHER : ELECTRIC RESISTANCE WIRE (INCLUDING ELECTRIC RESISTANCE HEATING WIRE) 18 %
17 73042200 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - CASING, TUBING AND DRILL PIPE, OF A KIND USED IN DRILLING FOR OIL OR GAS: -- DRILL PIPE OF STAILESS STEEL 18 %
18 73269099 OTHER ARTICLES OF IRON OR STEEL - OTHER : OTHER : OTHER 18 %
19 78060010 OTHER ARTICLES OF LEAD - OTHER ARTICLES OF LEAD : SANITARY FIXTURES 18 %
20 83091000 STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND POURING STOPPERS), CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL CROWN CORKS 18 %
S.No HSN/SAC Description GST Rate