S.No HSN/SAC Description GST Rate
1 28141000 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION - ANHYDROUS AMMONIA 18 %
2 28480010 PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS - PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS : OF COPPER (PHOSPHOR COPPER), CONTAINING MORE THAN 15% BY WEIGHT OF PHOSPHORUS 18 %
3 29122100 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - CYCLIC ALDEHYDES WITHOUT OTHER OXYGEN FUNCTION : BENZALDEHYDE 18 %
4 29214330 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-TOLUIDINES AND THEIR DERIVATIVES; SALTS THEREOF : ORTHO TOLUIDINE 18 %
5 29337100 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - LACTAMS : 6-HEXANELACTAM (EPSILON-CAPROLACTAM) 18 %
6 30049014 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 : AYURVEDIC, UNANI, HOMOEOPATHIC, SIDDHA OR BIO-CHEMIC SYSTEMS MEDICAMENTS, PUT UP FOR RETAIL SALE : OF HOMOEOPATHIC SYSTEM 12 %
7 32041595 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 : OTHER : SOLUBILISED VAT BLUES 18 %
8 33029012 MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES OTHER: MIXTURES OF AROMATIC CHEMICALS AND ESSENTIAL OILS AS PERFUME BASE: SYNTHETIC ESSENTIAL OIL 18 %
9 37069015 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK OTHER: FEATURE FILMS: CHILDRENS FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE CHILDRENS FILM 12 %
10 39031100 POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: EXPANSIBLE 18 %
11 39207321 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 CELLULOSE ACETATE: SHEETS OF CELLULOSE ACETATE, PLASTICIZED :RIGID, PLAIN 18 %
12 40119400 NEW PNEUMATIC TYRES, OF RUBBER - OTHER : OF A KIND USED ON CONSTRUCTION OR INDUSTRIAL HANDLING VEHICLES AND MACHINES AND HAVING A RIM SIZE EXCEEDING 61 CM 28 %
13 44069000 RAILWAY OR TRAMWAY SLEEPERS (CROSSTIES) OF WOOD - OTHER 12 %
14 47031900 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES - UNBLEACHED : NON-CONIFEROUS 12 %
15 49060000 PLANS AND DRAWINGS FORARCHITECTURAL,ENGINEERING,INDUSTRIAL, COMMERCIAL,TOPOGRAPHICAL OR SIMILARPURPOSES,BEING ORIGINALS RAWN BY HAND; HANDWRITTENTEXTS; PHOTOGRAPHIC REPRODUCTIONS NSENSITISED PAPER AND CARBON COPIES OF THE FOREGOING 12 %
16 52054690 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 125 DECITEX BUT NOT LESS THAN 106.38 DECITEX (EXCEEDING 80 METRIC NUMBER BUT NOT EXCEEDING 94 METRIC NUMBER PER SINGLE YARN) :OTHER 5 %
17 52104130 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- OF YARNS OF DIFFERENT COLOURS : PLAIN WEAVE :SHIRTING FABRICS 5 %
18 54041910 OTHER MONOFILAMENTS - CATGUT IMITATION OF NON-STERILE SYNTHETIC YARN 18 %
19 55113010 YARN (OTHER THAN SEWING THREAD) OF MANMADE STAPLE FIBRES, PUT UP FOR RETAIL SALE - OF ARTIFICIAL STAPLE FIBRES : CONTAINING MORE THAN 85% BY WEIGHT OF STAPLE FIBRE 18 %
20 57032020 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP - OF NYLON OR OTHER POLYAMIDES : 100% POLYAMIDE TUFTED VELOUR, CUT PILE OR LOOP PILE CARPET MATS WITH JUTE, RUBBER LATEX OR PU FOAM BACKING 12 %
S.No HSN/SAC Description GST Rate