S.No HSN/SAC Description GST Rate
1 28112950 OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS - OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS : - OTHER : SULPHUR TRIOXIDE (SULPHURIC ANHYDRIDE) 18 %
2 28442000 RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS - URANIUM ENRICHED IN U235 AND ITS COMPOUNDS; PLUTONIUM AND ITS COMPOUNDS; ALLOYS, DISPERSIONS (INCLUDING CERMETS), CERAMIC PRODUCTS AND MIXTURES CONTAINING URANIUM ENRICHED IN U235, PLUTONIUM OR COMPOUNDS OF THESE PRODUCTS 18 %
3 29094900 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 - ETHER-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES : OTHER 18 %
4 29214211 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-ANILINE DERIVATIVES AND THEIR SALTS : PARA CHLOROANILINE, ORTHO CHLORO PARANITROANILINE, DICHLOROANILINE, 2, 6-DICHLORO PARANITROANILINE, 2-4-5-TRICHLOROANILINE : PARA CHLOROANILINE 18 %
5 29333918 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAING AN UNFUSED PYRIDINE RING (WHETHER OR NOT HYDROGENATED) IN THE STRUCTURE :-OTHER : DERIVATIVES OF PYRIDINE : LUTIDINE (DIMETHYL PYRIDINE) 18 %
6 30044030 CODEINE AND ITS DERIVATIVES, WITH OR WITHOUT EPHEDRINE HYDROCHLORIDE 12 %
7 32041558 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 BLUE : REDUCED VAT BLUES 18 %
8 33019021 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 OTHER: CLOVE, CAPSICUM, CORIANDER, CUMIN AND FENNEL OLEOREINS AND OLEORESINS OF SPICES NOT ELSEWHERE SPECIFIED OR INCLUDED: CLOVE OLEORESINS 18 %
9 37061015 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: CHILDRENS FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE CHILDRENS FILM 12 %
10 38251000 RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED; MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6 TO THIS CHAPTER - MUNICIPAL WASTE 0 %
11 39206929 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 : OTHER 18 %
12 40103919 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 : OTHER 18 %
13 44039915 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): LAMPATI (DUABANGA GRANDIFLORA) 18 %
14 46012100 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:-- OF BAMBOO 12 %
15 48239018 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 : 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 18 %
16 52053420 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) : BLEACHED 5 %
17 52102221 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 : OTHER : :SHIRTING (INCLUDING MAZRI) 5 %
18 54034160 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, DULL 18 %
19 55099100 YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - OTHER YARN : MIXED MAINLY OR SOLELY WITH WOOL OR FINE ANIMAL HAIR 18 %
20 57025220 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 : MATS AND MATTINGS 12 %
S.No HSN/SAC Description GST Rate