S.No HSN/SAC Description GST Rate
1 37061062 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: EDUCATIONAL SHORTS, AND FILMS: PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES 12 %
2 38260000 BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS 18 %
3 39207121 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF CELLULOSE OR ITS CHEMICAL DERIVATIVES: OF REGENERATED CELLULOSE: SHEETS OF CELLULOSE NITRATE AND CELLULOID, WHETHER OR NOT PLASTICIZED :PLAIN 18 %
4 40114010 NEW PNEUMATIC TYRES, OF RUBBER - OF A KIND USED ON MOTOR CYCLES : FOR MOTOR CYCLES 28 %
5 44039925 WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER : OTHER : SAL (CHOREA ROBUSTA) SANDAL WOOD (SANTALUM ALBUR) SEMUL (BOMBAX CEIBA) WALNUT WOOD (JUGLANS BINATA) ANJAM (HARDWICKIA BINATA) BIRCH (BETULA SPP.) SISSOO (DALBERGIA SISSO) AND WHITE CEDAR (DYSOZYLUM) AND THE LIKE: ANJAM (HARDWICKIA BINATA) 18 %
6 46021019 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 46 01; ARTICLES OF LOOFAH OF VEGETABLE MATERIALS : OF PALM LEAVES : OTHER 12 %
7 49019100 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS - OTHER : DICTIONARIES AND ENCYCLOPAEDIAS, AND SERIAL INSTALMENTS THEREOF 5 %
8 52054210 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 COMBED FIBRES : MEASURING PER SINGLE YARN LESS THAN 714.29 DECITEX BUT NOT LESS THAN 232.56 DECITEX (EXCEEDING 14 METRIC NUMBER BUT NOT EXCEEDING 43 METRIC NUMBER PER SINGLE YARN) : GREY 5 %
9 52103150 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 G/M2- DYED : PLAIN WEAVE :SAREE 5 %
10 54034290 ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT FOR RETAIL SALE, INCLUDING ARTIFICIAL MONO FILAMENT OF LESS THAN 67 DECITEX OTHER YARN, MULTIPLE (FOLDED) OR CABLED :OF CELLULOSE ACETATE :OTHER 18 %
11 55102010 YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - OTHER YARN, MIXED MAINLY OR SOLELY WITH WOOL OR FINE ANIMAL HAIR : VISCOSE RAYON SPUN YARN 18 %
12 57029140 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING KELEM, SCHUMACKS, KARAMANIE AND SIMILAR HAND - WOVEN RUGS - OTHER, NOT OF PILE CONSTRUCTION, MADE UP : OF WOOL OR FINE ANIMAL HAIR : OTHER 12 %
13 64032021 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, OPEN TOE: FOR MEN 18 %
14 69119090 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA - OTHER: OTHER 18 %
15 72044900 FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL - OTHER WASTE AND SCRAP : OTHER 18 %
16 72191300 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 MM OR MORE - NOT FURTHER WORKED THAN HOT-ROLLED, IN COILS : OF A THICKNESS OF 3 MM OR MORE BUT LESS THAN 4.75 MM 18 %
17 73043131 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - OTHER, OF CIRCULAR CROSS-SECTION, OF IORN OR NON-ALLOY STEEL: -- COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED): --- ABOVE 219.1 MM DIAMETER: ---- OF IRON 18 %
18 74031900 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT - REFINED COPPER : OTHER 18 %
19 79031000 ZINC DUST, POWDERS AND FLAKES : ZINC DUST 18 %
20 83113090 WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PRODUCTS, OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING, BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES; WIRE AND RODS, OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING - COATED RODS AND CORED WIRE, OF BASE METAL, FOR SOLDERING, BRAZING OR WELDING BY FLAME:OTHER 18 %
S.No HSN/SAC Description GST Rate