S.No HSN/SAC Description GST Rate
1 12051000 RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN LOW ERUCIC ACID RAPE OR COLZA SEEDS 5 %
2 15152910 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED MAIZE (CORN) OIL AND ITS FRACTIONS : OTHER : EDIBLE GRADE 5 %
3 23031000 RESIDUES OF STARCH MANUFACTURE AND SIMILARRESIDUES, BEET-PULP, BAGASSE AND OTHERWASTE OF SUGAR MANUFACTURE, BREWING ORDISTILLING DREGS AND WASTE, WHETHER ORNOT IN THE FORM OF PELLETS RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES 5 %
4 25253020 MICA, INCLUDING SPLITTINGS; MICA WASTE - MICA WASTE: MICA FACTORY SCRAP 5 %
5 28151190 SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM - SODIUM HYDROXIDE (CAUSTIC SODA) : - SOLID : OTHER 18 %
6 28491000 CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED - OF CALCIUM 18 %
7 29122990 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - CYCLIC ALDEHYDES WITHOUT OTHER OXYGEN FUNCTION : OTHER : OTHER 18 %
8 29214360 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-TOLUIDINES AND THEIR DERIVATIVES; SALTS THEREOF : 2-CHLORO-5-TOLUIDINE-4-SULPHONIC ACID 18 %
9 29339100 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM( S) ONLY - OTHER : ALPRAZOLAM (INN), CAMAZEPAM (INN) CHLORIDIAZEPOXIDE (INN), CLONAZEPAM (INN), CLORAZEPATE, DELORAZEPAM (INN), DIAZEPAM (INN), ESTAZOLAM (INN), ETHYL LOFLAZEPATE (INN), FLUDIAZEPAM (INN), FLUNITRZEPAM (INN), FLURAZEPAM (INN), HALAZAEPAM (INN), LORAZEPAM (INN), LORMETAZEPAM (INN), MAZINDOL (INN), MEDAZEPAM (INN), MIDAZOLAM (INN), NIMETAZEPAM (INN), NITRAZEPAM (INN), NORDAZEPAM (INN), OXAZEPAM (INN), PINAZEPAM (INN), PRAZEPAM (INN), PYROVALERONE (INN), TAMAZEPAM (INN), TETRAZEPAM (INN) AND TRIAZOLAM (INN); SALTS THEREOF 18 %
10 30049022 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 : ANTHELMINTICS DRUGS; ANTIAMOEBIC AND OTHER ANTIPROTOZAL DRUGS; ANTIFUNGAL DRUGS : METRONIDAZOLE 12 %
11 32041599 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 BLACKS - OTHER 18 %
12 33029090 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:OTHER 18 %
13 37069041 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK OTHER: ADVERTISEMENT SHOTS AND FILMS: MADE WHOLLY IN BLACK AND WHITE 12 %
14 39032000 POLYMERS OF STYRENE, IN PRIMARY FORMS - STYRENE - ACRYLONITRILE (SAN) COPOLYMERS 18 %
15 39207391 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: OTHER :RIGID, PLAIN 18 %
16 40121200 RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER - RETREADED TYRES : OF A KIND USED ON BUSES OR LORRIES 28 %
17 44071090 WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR ENDJOINTED, OF A THICKNESS EXCEEDING 6 MM - CONIFERROUS: OTHER 18 %
18 47041100 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES - UNBLEACHED : CONIFEROUS 12 %
19 49070030 UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH THEY HAVE, OR WILL HAVE, A RECOGNIZED FACE VALUE; STAMP-IMPRESSED PAPER; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OFCURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH THEYHAVE, OR WILL HAVE, A RECOGNIZED FACE VALUE;STAMP-IMPRESSED PAPER; BANK NOTES; CHEQUEFORMS; STOCK, SHARE OR BOND CERTIFICATES ANDSIMILAR DOCUMENTS OF TITLE : DOCUMENTS OF TITLE CONVEYING THE RIGHT TO USE INFORMATION TECHNOLOGY SOFTWARE 12 %
20 52054730 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 106.38 DECITEX BUT NOT LESS THAN 83.33 DECITEX (EXCEEDING 94 METRIC NUMBER BUT NOT EXCEEDING 120 METRIC 272 NUMBER PER SINGLE YARN) : DYED 5 %
S.No HSN/SAC Description GST Rate