S.No HSN/SAC Description GST Rate
1 44039927 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: SISSOO (DALBERGIA SISSO) 18 %
2 46021100 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 BAMBOO 12 %
3 49021010 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL APPEARING AT LEAST FOUR TIMES A WEEK : NEWSPAPERS 0 %
4 52054310 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 232.56 DECITEX BUT NOT LESS THAN 192.31 DECITEX (EXCEEDING 43 METRIC NUMBER BUT NOT EXCEEDING 52 METRIC NUMBER PER SINGLE YARN) : GREY 5 %
5 52103190 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 :OTHER 5 %
6 54034912 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 :OTHER : CUPRAMMONIUM FILAMENT YARN : OF 44 DECITEX 18 %
7 55102090 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 : OTHER 18 %
8 57029220 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 MAN - MADE TEXTILE MATERIALS : MATS AND MATTINGS 12 %
9 64032023 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 CHILDREN 18 %
10 69120020 CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA - CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA: KITCHENWARE 18 %
11 72051011 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL - GRANULES : OF IRON : SHOT AND ANGULAR GRIT 18 %
12 72192111 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 MM OR MORE - NOT FURTHER WORKED THAN HOT-ROLLED, NOT IN COILS : OF A THICKNESS EXCEEDING 10 MM : UNIVERSAL PLATES OF STAINLESS STEEL OR HEAT RESISTING STEEL AND CHROMIUM TYPE : NOT EXCEEDING 14 MM 18 %
13 73043911 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: -- OTHER --- UP TO 114.3 MM OUTER DIAMETER -- OF IRON 18 %
14 74032210 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT - COPPER ALLOYS : COPPER-TIN BASE ALLOYS (BRONZE) : PHOSPHOR BRONZE 18 %
15 79040011 ZINC BARS, RODS, PROFILES AND WIRE - ZINC BARS, RODS, PROFILES AND WIRE : BARS AND RODS :HOLLOW BARS 18 %
16 84011000 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION NUCLEAR REACTORS 12 %
17 84211999 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES - CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS:- OTHER:- OTHER : OTHER 18 %
18 84439920 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHERPRINTING COMPONENTS OF HEADING 8442; OTHER PRINTERS, COPYING MACHINES ANDFACSIMILE MACHINES, WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF - PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442 : -- OTHER --- PAPER FEEDERS OF COPYING MACHINES 28 %
19 84603100 MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HEADING 8461 - SHARPENING (TOOL OR CUTTER GRINDING) MACHINES: NUMERICALLY CONTROLLED 18 %
20 84798100 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND MECHANICAL APPLIANCES: FOR TREATING METAL, INCLUDING ELECTRIC WIRE COIL-WINDERS 12 %
S.No HSN/SAC Description GST Rate