S.No HSN/SAC Description GST Rate
1 11072000 MALT, WHETHER OR NOT ROASTED ROASTED 18 %
2 15132920 COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF : OTHER : BABASSU OIL AND ITS FRACTIONS EDIBLE GRADE 5 %
3 22071011 Concentrates of alcoholic beverages 18 %
4 25249029 ASBESTOS - OTHER - FIBRE RAW, BEATEN OR WASHED OR GRADED TO LENGTH -- OTHER 5 %
5 28121020 HALIDES AND HALIDE OXIDES OF NON-METALS - CHLORIDES AND CHLORIDE OXIDES : PHOSPHORUS TRICHLORIDE 18 %
6 28443022 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 DEPLETED IN U235 AND ITS COMPOUNDS; THORIUM AND ITS COMPOUNDS; ALLOYS, DISPERSIONS (INCLUDING CERMETS), CERAMIC PRODUCTS AND MIXTURES CONTAINING URANIUM DEPLETED IN U235, THORIUM OR COMPOUNDS OF THESE PRODUCTS : - COMPOUNDS OF THORIUM OR OF URANIUM DEPLETED IN U235 : THORIUM HYDROXIDE 18 %
7 29095030 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-PHENOLS, ETHER-ALCOHOL-PHENOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES : POTASSIUM GUAIACOL SULPHONATE 18 %
8 29214214 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 : 2, 6-DICHLORO PARANITROANILINE 18 %
9 29333930 1-AZABICYCLO(2,2,2)OCTAN-3-OL 18 %
10 30044060 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 ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS BROMOHEXIN AND SOLBUTAMOL 12 %
11 32041562 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 GREEN : VAT GREEN 2 (INDANTHRENE BRILL GREEN GG) 18 %
12 33019024 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: CUMIN OLEORESINS 18 %
13 37061041 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: ADVERTISEMENT SHORTS AND FILMS: MADE WHOLLY IN BLACK AND WHITE 12 %
14 38254100 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 - WASTE ORGANIC SOLVENTS:HALOGENATED 0 %
15 39206939 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 : OTHER FILM : OTHER 18 %
16 40103999 CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER - TRANSMISSION BELTS OR BELTING : OTHER : OTHER : OTHER 18 %
17 44039918 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): RED SANDERS(PTEROCAR PUS SAUTATINUS) 18 %
18 46019100 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) - OTHER : OF VEGETABLE MATERIALS 12 %
19 48239022 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 : PRE-PUNCHED CARDS; MONOTYPE AND NEWSTAPE PAPER IN STRIPS WITH PERFORATED EDGES, NOT EXCEEDING 15 CM IN WIDTH; TYPEWRITING PAPER CUT TO SIZE AND THE LIKE : MONOTYPE AND NEWSTAPE PAPER IN STRIPS WITH PERFORATED EDGES, NOT EXCEEDING 15CM IN WIDTH 18 %
20 52053510 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 125 DECITEX (EXCEEDING 80 METRIC NUMBER PER SINGLE YARN) : GREY 5 %
S.No HSN/SAC Description GST Rate