S.No HSN/SAC Description GST Rate
1 28020030 SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR - SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR : COLLOIDAL SULPHUR 18 %
2 28371910 CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES - CYANIDES AND CYANIDE OXIDES : - OTHER : POTASSIUM CYANIDE 18 %
3 29071290 PHENOLS; PHENOL-ALCOHOLS - MONOPHENOLS :-CRESOLS AND THEIR SALTS : OTHER 18 %
4 29189000 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - OTHER 18 %
5 29310062 O,O-DIMETHYL METHYL PHOSPHONATE 18 %
6 30041010 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 PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES : PENICILLINS 12 %
7 32041342 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 : BASIC DYES AND PREPARATIONS BASED THEREON : BASIC VIOLET (NON - AZO) : VIOLET 10 (RHODAMINE B) 18 %
8 33012520 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: OF OTHER MINTS : WATER MINT-OIL (EX-MENTHA AQUATIC) 18 %
9 37023910 PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPER-BOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED OTHER FILM, WITHOUT PERFORATIONS, OF A WIDTH NOT EXCEEDING 105 MM: OTHER: CINEMATOGRAPHIC FILM 18 %
10 38237090 INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS INDUSTRIAL FATTY ALCOHOLS: OTHER 18 %
11 39174000 TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS - FITTINGS 18 %
12 40059910 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - OTHER : - OTHER : GRANULES OF UNVULCANISED NATURAL OR SYNTHETIC RUBBER, COMPOUNDED, READY FOR VULCANIZATION 18 %
13 42061090 ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATEQS SKIN, OF BLADDERS OR OF TENDONS - CATGUT : OTHER 28 %
14 44151000 PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD - CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS; CABLE-DRUMS 12 %
15 48181000 TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - TOILET PAPER 18 %
16 52051210 COTTON YARN (OTHER THAN SEWING THREAD),CONTAINING 85% OR MORE BY WEIGHT OF COTTON,NOT PUT UP FOR RETAIL SALE - SINGLE YARN, OF UNCOMBED FIBRES : MEASURING LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER) GREY 5 %
17 52093220 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M2- DYED : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :FURNISHING FABRICS(EXCLUDING PILE AND CHENILLE FABRICS) 5 %
18 54012000 SEWING THREAD OF MAN-MADE FILAMENTS, WHETHER OR NOT PUT UP FOR RETAIL SALE OF ARTIFICIAL FILAMENTS 18 %
19 55031000 SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING - OF NYLON OR OTHER POLYAMIDES 18 %
20 56081190 KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE MATERIALS - OF MAN-MADE TEXTILE MATERIALS : - MADE UP FISHING NETS : OTHER 12 %
S.No HSN/SAC Description GST Rate