S.No HSN/SAC Description GST Rate
1 29335910 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING A PYRIMIDINE RING (WHETHER OR NOT HYDROGENATED) OR PIPERAZINE RING IN THE STRUCTURE :-OTHER : AMINOPHYLLINE (CORDOPHYLIN) 18 %
2 30045035 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 C 12 %
3 32041582 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 25 (OLIVE T) 18 %
4 33019059 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: OTHER 18 %
5 37061070 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: SHORT FILMS NOT ELSEWHERE SPECIFIED OR INCLUDED 18 %
6 39012000 POLYMERS OF ETHYLENE, IN PRIMARY FORMS POLYETHYLENE HAVING A SPECIFIC GRAVITY OF 0.94 OR MORE 18 %
7 39207192 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 :FLEXIBLE, PLAIN 18 %
8 40115010 NEW PNEUMATIC TYRES, OF RUBBER - OF A KIND USED ON BICYCLES : MULTI-CELLULAR POLYURETHANE (MCP) TUBELESS TYRES 5 %
9 44039928 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: WHITE CEDAR (DYSOZYLUM MALABARICUM) 18 %
10 46021200 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 RATTAN 12 %
11 49021020 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL APPEARING AT LEAST FOUR TIMES A WEEK : JOURNALS AND PERIODICALS 0 %
12 52054320 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) : BLEACHED 5 %
13 52103210 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 : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :CREPE FABRICS INCLUDING CREPE CHECKS 5 %
14 54034913 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 67 DECITEX 18 %
15 55103010 YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - OTHER YARN, MIXED MAINLY OR SOLELY WITH COTTON : VISCOSE RAYON SPUN YARN 18 %
16 57029290 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 : OTHER 12 %
17 64032029 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:OTHERS 18 %
18 69120030 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: TOILET ARTICLES 18 %
19 72051012 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL - GRANULES : OF IRON : WIRE PELLETS 18 %
20 72192112 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 : EXCEEDING 14 MM 18 %
S.No HSN/SAC Description GST Rate