S.No HSN/SAC Description GST Rate
1 90212100 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY - ARTIFICIAL TEETH AND DENTAL FITTINGS: ARTIFICIAL TEETH 12 %
2 94052090 LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED - Electric table, desk, bedside or floor-standing lamps: Other 12 %
3 995434 Water well drilling services and septic system installation services 18 %
4 9982 Services provided by- (a) an arbitral tribunal to ? (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. 0 %
5 9991 Services by the following persons in respective capacities ? (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. 0 %
6 3025900 OTHER 0 %
7 4064000 CHEESE AND CURD BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI 12 %
8 9011123 COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Coffee, not roasted : Not decaffeinated : Arabica cherry : C Grade 5 %
9 12119029 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 : OTHER 5 %
10 16055100 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED- MOLLUSCS -- OYSTERS 12 %
11 24011050 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED 5 %
12 26070000 LEAD ORES AND CONCENTRATES 5 %
13 28272000 CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES - CALCIUM CHLORIDE 18 %
14 29033020 HALOGENATED DERIVATIVES OF HYDROCARBONS - FLUORINATED, BROMINATED OR IODINATED DERIVATIVES OF ACYCLIC HYDROCARBONS : BROMINATED DERIVATIVES 18 %
15 29153930 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ESTERS OF ACETIC ACID : OTHER : LINALYL ACETATE 18 %
16 29222210 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 : ANISIDINES, DIANISIDINES, PHENETIDINES AND THEIR SALTS : ORTHO ANISIDINES 18 %
17 29392130 VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - ALKALOIDS OF CINCHONA AND THEIR DERIVATIVES; SALTS THEREOF :-QUININE AND ITS SALTS : QUININE SULPHATE 18 %
18 30049095 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 : CARCINO-CHEMOTHERAPEUTIC DRUGS NOT ELSEWHERE SPECIFIED OR INCLUDED 12 %
19 32041962 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 : SULPHUR BASED COLOURING MATTERS : ORANGES 18 %
20 34021110 ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP), SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 3401 ORGANIC SURFACE-ACTIVE AGENTS, WHETHER OR NOT PUT UP FOR RETAIL SALE: ANIONIC: SILICONE SURFACTANT 28 %
S.No HSN/SAC Description GST Rate