S.No HSN/SAC Description GST Rate
1 90152000 SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS THEODOLITIES AND TACHYMETERS (TACHEOMETERS) 28 %
2 92060000 PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, XYLOPHONES, CYMBOLS, CASTANETS, MARACAS) 28 %
3 24022020 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 28 %
4 997136 Freight insurance services & Travel insurance services 18 %
5 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment. 18 %
6 2062100 EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : TONGUES 12 %
7 3049500 FISH OF THE FAMILIES BREGMACEROLIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE , OTHER THAN ALASKA POLLACK(THERAGRA CHALCORRAMMA) 0 %
8 7129050 DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : MARJORAM, OREGANO 0 %
9 11081100 STARCHES; INULIN STARCHES : WHEAT STARCH 12 %
10 15132930 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, OTHER THAN EDIBLE GRADE 5 %
11 22071019 Other 18 %
12 25249031 ASBESTOS - OTHER - FLAKES OR POWDER -- CHRYSOTILE 5 %
13 28121021 PHOSPHORUS TRICHLORIDE 18 %
14 28443023 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 NITRATE 18 %
15 29095090 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 : OTHER 18 %
16 29214215 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 : 2-4-5-TRICHLOROANILINE 18 %
17 29333940 BENZENE ACETIC ACID,ALPHA -HYDROXY- ALPHA-PHENYL, 1-AZABICYCLO[2.2.2] OCT-3-YL ESTER 18 %
18 30044070 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 THEOPHYLLINE AND EPHEDRINE 12 %
19 32041563 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 4 (INDANTHRENE BRILL GREEN 3B) 18 %
20 33019025 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: FENNEL OLEORESINS 18 %
S.No HSN/SAC Description GST Rate