S.No HSN/SAC Description GST Rate
1 998713 Maintenance and repair services of computers and peripheral equipment 18 %
2 2062900 EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : OTHER 12 %
3 3051000 FISH, DRIED, SALTED OR IN BRINE; SMOKEDFISH, WHETHER OR NOT COOKED BEFORE ORDURING THE SMOKING PROCESS; FLOURS,MEALS AND PELLETS, OF FISH FIT FOR HUMANCONSUMPTIONFLOURS, MEALS AND PELLETS, OF FISH FIT FOR HUMAN CONSUMPTION 5 %
4 7129090 DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED OTHER VEGETABLES; MIXTURES OF VEGETABLES : OTHER 0 %
5 11081300 STARCHES; INULIN STARCHES : POTATO STARCH 12 %
6 15141110 RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED LOW ERUCIC ACID RAPE OR COLZA OIL AND ITS FRACTIONS : CRUDE OIL : COLZA OIL 5 %
7 22072000 ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 18 %
8 25249033 ASBESTOS - OTHER - FLAKES OR POWDER -- CRYSOLITE 5 %
9 28121030 HALIDES AND HALIDE OXIDES OF NON-METALS - CHLORIDES AND CHLORIDE OXIDES : PHOSPHORUS OXYCHLORIDE 18 %
10 28443030 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 : WASTE AND SCRAP OF URANIUM DEPLETED IN U235 OR OF THORIUM 18 %
11 29101000 EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EXPOXYETHERS, WITH A THREE-MEMBERED RING, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES -OXIRANE (ETHYLENE OXIDE) 18 %
12 29214222 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-ANILINE DERIVATIVES AND THEIR SALTS :-BENZYL ETHYL ANILINE, ETHYL ANILINE, DIETHYLANILINE, DIMETHYLANILINE, META NITROANILINE, PARA NITROANILINE : DIETHYLANILINE 18 %
13 29334100 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING IN THE STRUCTURE A QUINOLINE OR ISOQUINOLINE RING-SYSTEM (WHETHER OR NOT HYDROGENATED), NOT FURTHER FUSED : 18 %
14 30045010 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 OTHER MEDICAMENTS CONTAINING VITAMINS OR OTHER PRODUCTS OF HEADING 2936 : HEAMATINICS AND ERYTHROPOIETIN PREPARATIONS 12 %
15 32041569 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 : OTHER 18 %
16 33019031 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: ATTARS OF ALL KINDS IN FIXED OIL BASE; MUSTARD OIL AROMA ESSENCE OF AMBRETTOLIDE (AMBRETTE SEED OIL ESSENCE): ATTARS OF ALL KINDS IN FIXED OIL BASE 18 %
17 37061052 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: OTHER CHILDRENS FILM: CHILDRENS FILM CERTIFIED BY THE CENTRAL BOARD OF FILMS CERTIFICATION TO BE CHILDRENS FILM 12 %
18 38256100 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 - OTHER WASTES FROM CHEMICAL OR ALLIED INDUSTRIES:MAINLY CONTAINING ORGANIC CONSTITUENTS 0 %
19 39206999 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 : OTHER 18 %
20 40112010 NEW PNEUMATIC TYRES, OF RUBBER - OF A KIND USED ON BUSES OR LORRIES : RADIALS 28 %
S.No HSN/SAC Description GST Rate