S.No HSN/SAC Description GST Rate
1 998718 Maintenance and repair services of elevators and escalators 18 %
2 2068090 EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OTHER 12 %
3 3053900 OTHER 5 %
4 7133300 DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BEANS (VIGNA SPP., PHASEOLUS SPP.) : KIDNEY BEANS, INCLUDING WHITE PEA BEANS 0 %
5 11090000 WHEAT GLUTEN, WHETHER OR NOT DRIED 5 %
6 15141990 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 : OTHER 5 %
7 23011090 FLOURS, MEALS AND PELLETS, OF MEATOR MEAT OFFAL, OF FISH OR OFCRUSTACEANS, MOLLUSCS OR OTHERAQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES - FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL; GREAVES : OTHER (INCLUDING GREAVES) 5 %
8 25251010 MICA, INCLUDING SPLITTINGS; MICA WASTE - CRUDE MICA AND MICA RIFTED INTO SHEETS OR SPLITTINGS: MICA BLOCKS 5 %
9 28121047 THIONYL CHLORIDE 18 %
10 28459010 ISOTOPES OTHER THAN THOSE OF HEADING 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED - OTHER : NUCLEAR FUELS NOT ELSEWHERE INCLUDED OR SPECIFIED 5 %
11 29110010 ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES : ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION 18 %
12 29214231 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-ANILINE DERIVATIVES AND THEIR SALTS : 2-AMINO 3, 5 XYLNE SULPHONIC ACID, BENZYL ETHYL ANILINE SULPHURIC ACID, METANILLIC ACID (META AMINO BENZENE SULPHONIC ACID), SULPHANILLIC ACID (PARA AMINOBENZENE SULPHONIC ACID PARA ANILINE SULPHONIC ACID), ETHYL HYDROXY ETHYLANILINE, METHYL DOPA (1-ALPHA METHYL-3, 4-DIHYDROXYPHENYLANILINE) : 2-AMINO 3, 5 XYLNE SULPHONIC ACID 18 %
13 29335500 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING A PYRIMIDINE RING (WHETHER OR NOT HYDROGENATED) OR PIPERAZINE RING IN THE STRUCTURE : LOPRAZOLAM (INN), MECLOQUALONE (INN), METHAQUALONE (INN) AND ZIPEPROL (INN); SALTS THEREOF 18 %
14 30045034 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 B12 12 %
15 32041581 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 BLACK : VAT BLACK 9 (BLACK RB) 18 %
16 33019051 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: TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS: FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS 18 %
17 37061069 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: OTHER 12 %
18 39011090 POLYMERS OF ETHYLENE, IN PRIMARY FORMS - POLYETHYLENE HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94 : OTHER 18 %
19 39207191 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: OTHER : RIGID, PLAIN 18 %
20 40114090 NEW PNEUMATIC TYRES, OF RUBBER - OF A KIND USED ON MOTOR CYCLES : OTHER 28 %
S.No HSN/SAC Description GST Rate