S.No HSN/SAC Description GST Rate
1 998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 18 %
2 3024200 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) , MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), JACK AND ORSE MACKEREL (TRACHURUS SPP.), COBIA (RACHYCENTRON CANADUM) AND SWORDFISH (XIPHIAS GLADIUS), EXCLUDING LIVERS AND ROES:-- ANCHOVIESB(ENGRAULIS SPP.) 0 %
3 4039090 BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA OTHER OTHER 5 %
4 8133000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER APPLES 12 %
5 12114000 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED POPPY STRAW 5 %
6 16041490 PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS FISH, WHOLE OR IN PIECES, BUT NOT MINCED : TUNAS, SKIPJACK AND BONITO (SARDA SPP.) : OTHER 12 %
7 23070000 WINE LEES; ARGOL 5 %
8 26020020 MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT - MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT: MANGANESE ORE (44% OR MORE BUT BELOW 46%) 5 %
9 28259040 HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES - OTHER : CALCIUM HYDROXIDE 18 %
10 29031300 HALOGENATED DERIVATIVES OF HYDROCARBONS - SATURATED CHLORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS : CHLOROFORM (TRICHLORO METHANE) 18 %
11 29152400 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACETIC ACID AND ITS SALTS; ACETIC ANHYDRIDE : ACETIC ANHYDRIDE 18 %
12 29221940 2-HYDROXY N,N-DI-ISOPROPYL ETHYLAMINE 18 %
13 29381000 GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES -RUTOSIDE (RUTIN) AND ITS DERIVATIVES 18 %
14 30049081 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 : ANTIEPILIPTIC DRUGS; SULFA DRUGS NOT ELSEWHERE SPECIFIED OR INCLUDED, PREPARATIONS OF ENZYMES; VETERINARY MEDICINAL PREPARATIONS, NOT FOR HUMAN USE,NOT ELSEWHERE SPECIFIED OR INCLUDED; ORAL REHYDRATION SALTS; ANTIBACTERIALFORMULATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, SEDATIVES AND TRANQUILIZERS : PHENOBARBITONE, MEPHOBARBITONE, PRIMIDONE, PHENYTOIN, CARBAMAZEPINE, ETHOSUCCIMIDE, VALPORIC ACID ( SODIUM VALPORATE), DIAZEPAM, LAMOTRIGINE, GABAPENTIN, BIGABATRIN, PHENACEMIDE, TRIMETHADIONE AND ACETAZOLAMIDE 12 %
15 32041946 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 :- OTHER, INCLUDING MIXTURES OF COLOURING MATTER OF TWO OR MORE OF THE SUB - HEADINGS 3204 11 TO 3204 19 : AZOIC DIAZO COMPONENT 12,13,20,24,32,41,48 AND OTHERS : AZOIC DIAZO COMPONENT 41 (FAST VIOLET B BASE) 18 %
16 34011190 SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS,CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT SOAP AND ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS, IN THE FORM OF BARS, CAKES,MOULDED PIECES OR SHAPES, AND PAPER,WADDING, FELT AND NONWOVENS, IMPREGNATED,COATED OR COVERED WITH SOAP OR DETERGENT: FOR TOILET USE (INCLUDING MEDICATED PRODUCTS): OTHER 18 %
17 38081012 INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHURTREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS) INSECTICIDES: ALDRIN, ALUMINIUM PHOSPHITE, CALCIUM CYANIDE, CHLORDANE, CHLORO BENZILATE, DDVP,DDT: ALUMINIUM PHOSPHITE (FOR EXAMPLE PHOSTOXIN) 18 %
18 39077000 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS - POLY(LACTIC ACID) 18 %
19 39211900 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS - CELLULAR : OF OTHER PLASTICS 18 %
20 40169510 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER - OTHER : OTHER INFLATABLE ARTICLES : AIR MATTRESSES 28 %
S.No HSN/SAC Description GST Rate