S.No HSN/SAC Description GST Rate
1 12074010 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN SESAMUM SEEDS : OF SEED QUALITY 5 %
2 15159030 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED OTHER : FIXED VEGETABLE OILS, NAMELY THE FOLLOWING : CARDAMOM OIL, CHILLIES OR CAPSICUM OIL, TURMERICOIL, AJWAIN SEED OIL, NIGER SEED OIL, GARLIC OIL 5 %
3 23061010 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OFPELLETS, RESULTING FROM THE EXTRACTION OFVEGETABLE FATS OR OILS, OTHER THAN THOSEOF HEADING 2304 OR 2305 - OF COTTON SEEDS : OIL-CAKE AND OIL-CAKE MEAL, DECORTICATED EXPELLER VARIETY 0 %
4 25280090 NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE;NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H2BO3 CALCULATED ON THE DRY WEIGHT-OTHER 5 %
5 28182010 ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE - ALUMINIUM OXIDE, OTHER THAN ARTIFICIAL CORUNDUM : ALUMINA, CALCINED 18 %
6 28500049 HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 2849 - HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 2849 : - SILICIDES : OTHER 18 %
7 29126000 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE -PARAFORMALDEHYDE 18 %
8 29214515 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-1-NAPHTHYLAMINE (ALPHA-NAPHTHYLAMINE), 2- NAPHTHYLAMINE (BETANAPH THYLAMINE) AND THEIR DERIVATIVES; SALTS THEREOF : ALPHA NAPHTHYLAMINE, PHENYL ALPHA NAPHTHYLAMINE, PHENYL BETA NAPHTHYLAMINE, AMINO F-ACID, AMINOLINELI-R-ACID, SODIUM NAPHTHIONATE : AMINOLINELI-R-ACID 18 %
9 29350014 SULPHONAMIDES - SULPHONAMIDES : SULPHAMETHOXAZOLE, SULPHAFURAZOLE, SULPHADIAZINE, SULPHADIMIDINE, SULPHACETAMIDE : SULPHADIMIDINE 18 %
10 30049034 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 : ANTIHISTAMINICS DRUGS; ANTACIDS PREPARATIONS; ANTIULCER DRUGS; ANTIEMITICS AND OTHER GASTROINTESTINAL DRUGS OMEPRAZOLE AND LANSOPRAZOLE 12 %
11 32041711 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 : PIGMENTS AND PREPARATIONS BASED THEREON : PIGMENT YELLOW : YELLOW 1 (HANSA YELLOW) 18 %
12 33043000 BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS MANICURE OR PEDICURE PREPARATIONS 28 %
13 37069070 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK OTHER: SHORT FILM NOT ELSEWHERE SPECIFIED 18 %
14 39042290 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): PLASTICISED:OTHER 18 %
15 39209112 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF OTHER PLASTICS: OF POLY (VINYL BUTYRAL): FLEXIBLE, PLAIN 18 %
16 40129041 RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER - OTHER : - TYRE FLAPS : OF A KIND USED IN TWO-WHEELED AND THREE-WHEELED MOTOR VEHICLES 28 %
17 44079100 WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR ENDJOINTED, OF A THICKNESS EXCEEDING 6 MM - OTHER : OF OAK (QUERCUS SPP.) 18 %
18 47069300 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL - OTHER : SEMI-CHEMICAL 12 %
19 49111030 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : PRINTED INLAY CARDS 12 %
20 52061500 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE - SINGLE YARN, OF UNCOMBED FIBRES : MEASURING LESS THAN 125 DECITEX (EXCEEDING 80 METRIC NUMBER) 5 %
S.No HSN/SAC Description GST Rate