S.No HSN/SAC Description GST Rate
1 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. 0 %
2 3025400 HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) 0 %
3 4061000 CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD 12 %
4 9011119 COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Coffee, not roasted : Not decaffeinated : Arabica plantation : Other 5 %
5 12119024 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 : LEAVES, POWDER, FLOWERS AND PODS : GYMNEMA POWDER 5 %
6 16052900 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED SHRIMPS AND PRAWNS-SHRIMPTS AND PRAWNS -- OTHER 12 %
7 24011020 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO 5 %
8 26060010 ALUMINIUM ORES AND CONCENTRATES - ALUMINIUM ORES AND CONCENTRATES: BAUXITE (NATURAL), NOT CALCINED 5 %
9 28263000 FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND OTHER COMPLEX FLUORINE SALTS -SODIUM HEXAFLUOROALUMINATE (SYNTHETIC CRYOLITE) 18 %
10 29033010 HALOGENATED DERIVATIVES OF HYDROCARBONS - FLUORINATED, BROMINATED OR IODINATED DERIVATIVES OF ACYCLIC HYDROCARBONS : FLUORINATED DERIVATIVES 18 %
11 29153600 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ESTERS OF ACETIC ACID -- DINOSEB (ISO) ACETATE 18 %
12 29222170 OXYGEN-FUNCTION AMINO-COMPOUNDS - AMINO-NAPHTHOLS AND OTHER AMINO-PHENOLS, OTHER THAN THOSE CONTAINING MORE THAN ONE KIND OF OXYGEN FUNCTION, THEIR ETHERS AND ESTERS; SALTS THEREOF :-AMINOHYDROXYNAPHTHALENE SULPHONIC ACIDS AND THEIR SALTS : ORTHO PHENYL SULPHONYL H-ACID 18 %
13 29392090 VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF : --- OTHER 18 %
14 30049092 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 : OTHER : PLASMA EXPANDERS 12 %
15 32041958 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 : BLACKS 18 %
16 34013012 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 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 : FOR TOILET USE (INCLUDING MEDICATED PRODUCTS): SHAVING CREAM AND SHAVING GEL 28 %
17 38081025 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: DIAGINAL, HEPTACHLOR, LINDANE, METHYL BROMIDE, PARATHION METHYL, DIMETHOATE TECHNICAL, MALATHION: PARATHION, METHYL 18 %
18 39081010 POLYAMIDES IN PRIMARY FORMS - POLYAMIDE - 6, - 11, - 12, - 6, 6, - 6, 9, - 6, 10 OR - 6,12:NYLON MOULDING POWDER 18 %
19 39219032 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS - OTHER : OF REGENERATED CELLULOSE : FLEXIBLE, LACQUERED 18 %
20 40169990 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER - OTHER : OTHER : OTHER 28 %
S.No HSN/SAC Description GST Rate