S.No HSN/SAC Description GST Rate
1 90158030 SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS - OTHER INSTRUMENTS AND APPLIANCES: GEOPHYSICAL INSTRUMENTS 28 %
2 92089000 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS OTHER 28 %
3 24029010 Cigarettes of tobacco substitutes 28 %
4 997143 Motor vehicle reinsurance services 18 %
5 998716 Maintenance and repair services of telecommunication equipments and apparatus 18 %
6 2064900 EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : OTHER 12 %
7 3053100 TILAPIAS (OREOCHROMIS SPP) ,CATFISH (PANGALASIUS SPP.,SILURUS SPP.,CLARIAS SPP., ICTALURUS SPP.) CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CTENPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS, MYLOPHARYNGODON PICEUS) , EELS(ANGUILLA SPP.),NILE PERCH,(LATES NILOTICUS) AND SNAKEHEADS(CHANNA SPP.) 5 %
8 7133100 DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : BEANS OF THE SPECIES VIGNA MUNGO (L.) HEPPER OR VIGNA RADIATA (L.) WILCZEK 0 %
9 11081990 STARCHES; INULIN STARCHES : OTHER : OTHER 12 %
10 15141910 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 : OTHER : REFINED COLZA OIL OF EDIBLE GRADE 5 %
11 22090090 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : OTHER 18 %
12 25249091 ASBESTOS - OTHER - OTHER -- WASTE 5 %
13 28121042 SULPHUR MONOCHLORIDE 18 %
14 28445000 RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS - SPENT (IRRADIATED) FUEL ELEMENTS (CARTRIDGES) OF NUCLEAR REACTORS 18 %
15 29104000 EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EXPOXYETHERS, WITH A THREE-MEMBERED RING, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - DIELDRIN (ISO, INN) 18 %
16 29214225 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 : META NITROANILINE 18 %
17 29335300 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING A PYRIMIDINE RING (WHETHER OR NOT HYDROGENATED) OR PIPERAZINE RING IN THE STRUCTURE : ALLOBARBITAL (INN), AMOBARBITAL (INN), BARBITAL (INN), BUTALBITAL (INN), BUTOBARBITAL (INN), CYCLOBARBITAL (INN), METHYLPHENOBARBITAL (INN), PENTOBARBITAL (INN), SECBUTABARBITAL (INN), PHENOBARBITAL (INN), SECOBARBITAL (INN), AND VINYLBITAL (INN); SALTS THEREOF 18 %
18 30045032 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 : PREPARATIONS OF VITAMINS : OF VITAMIN B1 AND B2 AND SALTS THEREOF 12 %
19 32041573 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 BROWN : VAT BROWN 5 (BROWN RRD,G) 18 %
20 33019041 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: CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS OR IN WAXES OR THE LIKE, OBTAINED BY COLD ABSORPTION OR BY MACERATION NOT ELSEWHERE SPECIFIED OR INCLUDED: FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS 18 %
S.No HSN/SAC Description GST Rate