S.No HSN/SAC Description GST Rate
1 12010090 SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OTHER 5 %
2 15149120 RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED OTHER : CRUDE OIL : MUSTARD OIL 5 %
3 23012019 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 FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES : FISH MEAL, UNFIT FOR HUMAN CONSUMPTION : OTHER 5 %
4 25251030 MICA, INCLUDING SPLITTINGS; MICA WASTE - CRUDE MICA AND MICA RIFTED INTO SHEETS OR SPLITTINGS: MICA SPLITTINGS, BOOK FORM 5 %
5 28121060 ARSENOUS TRICHLORIDE 18 %
6 28461010 COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS - CERIUM COMPOUNDS : CERIUM OXIDES 18 %
7 29121100 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - ACYCLIC ALDEHYDES WITHOUT OTHER OXYGEN FUNCTION : METHANAL (FORMALDEHYDE) 18 %
8 29214233 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) : METANILLIC ACID (META AMINO BENZENE SULPHONIC ACID) 18 %
9 29335920 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - COMPOUNDS CONTAINING A PYRIMIDINE RING (WHETHER OR NOT HYDROGENATED) OR PIPERAZINE RING IN THE STRUCTURE :-OTHER : TRIMETHOPRIM 18 %
10 30045036 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 D 12 %
11 32041583 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 BACK 27 (OLIVE R) 18 %
12 33019060 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: AQUEOUS DISTILLATES OF ESSENTIAL OILS, NOT ELSEWHERE SPECIFIED OR INCLUDED 18 %
13 37061091 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: OTHER: AUDIO VISUAL NEWS OR AUDIO VISUAL VIEWS MATERIALS INCLUDING NEWS CLIPPINGS 18 %
14 39013000 POLYMERS OF ETHYLENE, IN PRIMARY FORMS ETHYLENE - VINYL ACETATE COPOLYMERS 18 %
15 39207199 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 :OTHER 18 %
16 40115090 NEW PNEUMATIC TYRES, OF RUBBER - OF A KIND USED ON BICYCLES : OTHER, HAVING A HERRING-BONE ORSIMILAR TREAD 5 %
17 44039929 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: OTHER 18 %
18 46021911 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 : -- OTHER: --- OF PALM LEAVES : ---- BASKET 12 %
19 49029010 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL OTHER : NEWSPAPERS 0 %
20 52054390 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) : OTHER 5 %
S.No HSN/SAC Description GST Rate