S.No HSN/SAC Description GST Rate
1 90189097 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - OTHER INSTRUMENTS AND APPLIANCES: - OTHER: VETRASONIC LITHOTRIPSY INSTRUMENTS 12 %
2 94043010 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED - Sleeping bags: Filled with feathers or down 28 %
3 995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. 18 %
4 998113 Research and experimental development services in medical sciences and pharmacy. 18 %
5 998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 18 %
6 3024500 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:-- JACK AND ORSE MACKEREL (TRACHURUS SPP.) 0 %
7 4041090 WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER 5 %
8 8134090 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTEROTHER FRUIT : OTHER 12 %
9 12119013 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 OTHER : SEEDS : PSYLLIUM SEED (ISOBGUL) 5 %
10 16041700 PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS-- Eels 12 %
11 23099010 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING - OTHER : COMPOUNDED ANIMAL FEED 0 %
12 26020050 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 (30% OR MORE BUT BELOW 35%) 5 %
13 28261110 FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND OTHER COMPLEX FLUORINE SALTS - FLUORIDES : - OF AMMONIUM OR OF SODIUM : AMMONIUM FLUORIDES 18 %
14 29031910 HALOGENATED DERIVATIVES OF HYDROCARBONS - SATURATED CHLORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS :-OTHER : TETRACHLOROETHANE 18 %
15 29152930 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 :-OTHER : MANGANESE ACETATE 18 %
16 29221990 OTHER 18 %
17 29389090 GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - OTHER : OTHER 18 %
18 30049084 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 : PREPARATIONS OF ENZYMES 12 %
19 32041951 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 COLOURS : YELLOWS 18 %
20 34011920 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: OTHER: FLAKES, CHIPS AND POWDER 18 %
S.No HSN/SAC Description GST Rate