S.No HSN/SAC Description GST Rate
1 90183220 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - SYRINGES, NEEDLES, CATHETERS, CANNULAE AND THE LIKE: - TUBULAR METAL NEEDLES AND NEEDLES FOR SUTURES: HOLLOW NEEDLES FOR INJECTION, ASPIRATION, BIOPSY AND TRANSFUSION 12 %
2 94011000 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats of a kind used for aircraft 28 %
3 870321 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28 %
4 997222 Building sales on a fee/commission basis or contract basis 18 %
5 998819 Tobacco manufacturing services n.e.c. 18 %
6 2101100 MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN 12 %
7 3061690 OTHER 0 %
8 8013290 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELEDCASHEW NUTS SHELLED OTHER ( Reverse Charge : Yes) 5 %
9 12079100 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN OTHER : POPPY SEEDS 5 %
10 15180011 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516 ; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDIZED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERIZED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED : LINSEED OIL : EDIBLE GRADE 12 %
11 23062020 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 LINSEED : OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED (DEFATTED) VARIETY 0 %
12 25293000 FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR - LEUCITE; NEPHELINE AND NEPHELINE SYENITE 5 %
13 28209000 MANGANESE OXIDES - OTHER 18 %
14 28530030 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS: - OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS : AMALGAMS, OTHER THAN OF PRECIOUS METALS --- COMPRESSED AIR 5 %
15 29141910 KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACYCLIC KETONES WITHOUT OTHER OXYGEN FUNCTION :-OTHER : ISOPHORON 18 %
16 29214525 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-1-NAPHTHYLAMINE (ALPHA-NAPHTHYLAMINE), 2- NAPHTHYLAMINE (BETANAPH THYLAMINE) AND THEIR DERIVATIVES; SALTS THEREOF : BRONNERS ACID (2-NAPHTHYLAMINE-6-SULPHONIC ACID), CLEVES ACID (1-NAPHTHYLAMINE-6- SULPHONIC ACID), EPSILON ACID (1- NAPHTHYLAMINE-3,8-DISULPHONIC ACID), KOCHS ACID (1-NAPHTHYLAMINE-3,6,8-TRISULPHONIC ACID), LAURENTS ACID (1-NAPHTHYLAMINE-5-SULPHONIC ACID), TOBIAS ACID (2-NAPHTHYLAMINE-1- SULPHONIC ACID) : LAURENTS ACID (1-NAPHTHYLAMINE-5-SULPHONIC ACID) 18 %
17 29350090 SULPHONAMIDES - SULPHONAMIDES : OTHER 18 %
18 30049043 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 : ANTICANCER DRUGS : BINCRISTINE AND VINBLASTINE 12 %
19 32041751 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 BLUES : BLUE 15 (PATHALOCYANINE BLUE) 18 %
20 33049930 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 OTHER: OTHER MOISTURISING LOTION 28 %
S.No HSN/SAC Description GST Rate