S.No HSN/SAC Description GST Rate
1 12071090 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN PALM NUTS AND KERNELS : OTHER 5 %
2 15155010 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED SEASAME OIL AND ITS FRACTIONS : CRUDE OIL 5 %
3 23040030 OIL-CAKE AND OTHER SOLID RESIDUES WHETHEROR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OFSOYABEAN OIL - OIL-CAKE AND OTHER SOLID RESIDUES WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYABEAN OIL : MEAL OF SOYABEAN, SOLVENT EXTRACTED (DEFATTED) 0 %
4 25261090 NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC - NOT CRUSHED, NOT POWDERED: OTHER 5 %
5 28161020 HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES, HYDROXIDES AND PEROXIDES, OF STRONTIUM OR BARIUM - HYDROXIDE AND PEROXIDE OF MAGNESIUM : PEROXIDE OF MAGNESIUM 18 %
6 28499090 CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED - OTHER :OTHER 18 %
7 29124930 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - ALDEHYDE ETHERS, ALDEHYDE PHENOLS AND ALDEHYDES WITH OTHER OXYGEN FUNCTION : OTHER :THIACETAZONE 18 %
8 29214490 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF : DIPHENYLAMINE AND ITS DERIVATIVES; SALTS THEREOF : OTHER 18 %
9 29349100 NUCLEIC ACIDS AND THEIR SALTS; WHETHER OR NOT CHEMICALLY DEFINED; OTHER HETEROCYCLIC COMPOUNDS - OTHER : AMINOREX (INN), BROTIZOLAM (INN), CLOTIAZEPAM (INN), CLAXAZOLAM (INN), HALOXAZOLAM (INN), KETAZOLAM (INN), MESOCARB (INN), OXAZOLAM (INN), PEMOLINE (INN), PHENDIMETRAZINE (INN) AND PHENMETRAZINE (INN); SALTS THEREOF 18 %
10 30049027 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 : PENTAMIDINE 12 %
11 32041650 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 :- REACTIVE DYES AND PREPARATIONS BASED THEREON : BLUES 18 %
12 33030050 PERFUMES AND TOILET WATERS - PERFUMES AND TOILET WATERS: PERFUMES CONTAINING SPIRIT 28 %
13 37069061 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK OTHER: EDUCATIONAL SHOTS, AND FILMS: CERTIFIED AS PREDOMINANTLY EDUCATIONAL BY THE CENTRAL BOARD OF FILM CERTIFICATION 12 %
14 39041010 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - POLY (VINYL CHLORIDE), NOT MIXED WITH ANY OTHER SUBSTANCES:BINDERS FOR PIGMENTS 18 %
15 39207919 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 OTHER CELLULOSE DERIVATIVES : SHEETS OF CELLULOSE NITRATE AND CELLULOID, WHETHER OR NOT PLASTICIZED :OTHER 18 %
16 40122020 RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER - USED PNEUMATIC TYRES : FOR PASSENGER AUTOMOBILE VEHICLES, INCLUDING TWO WHEELERS, THREE WHEELERS AND PERSONAL TYPE VEHICLES 28 %
17 44072600 WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR ENDJOINTED, OF A THICKNESS EXCEEDING 6 MM - OF TROPICAL WOOD SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER : WHITE LAUAN, WHITE MERANTI, WHITE SERAYA, YELLOW MERANTI AND ALAN 18 %
18 47061000 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL - COTTON LINTERS PULP 12 %
19 49090090 PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS : OTHER 12 %
20 52054890 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 83.33 DECITEX (EXCEEDING 120 METRIC NUMBER PER SINGLE YARN) : OTHER 5 %
S.No HSN/SAC Description GST Rate