S.No HSN/SAC Description GST Rate
1 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. 0 %
2 3026200 FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES HADDOCK (MELANOGRAMMUS AEGLEFINUS) 0 %
3 4071100 OF FOWLS OF THE SPECIES GALLUS DOMESTICUS 0 %
4 9011129 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 : Other 5 %
5 12119032 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 : BARK, HUSK AND RIND : PSYLLIUM HUSK (ISOBGUL HUSK) 5 %
6 16055300 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED- MOLLUSCS--MUSSELS 12 %
7 24011070 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT 5 %
8 26090000 TIN ORES AND CONCENTRATES 5 %
9 28273200 CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES - OTHER CHLORIDES : OF ALUMINIUM 18 %
10 29033100 HALOGENATED DERIVATIVES OF HYDROCARBONS - FLUORINATED, BROMINATED OR IODINATED DERIVATIVES OF ACYCLIC HYDROCARBONS -- ETHYLENE DIBROMIDE (ISO) (1,2-DIBROMOETHANE) 18 %
11 29153950 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ESTERS OF ACETIC ACID : OTHER : PHENYL PROPYL ACETATE 18 %
12 29222230 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 PHENETIDINE (2-AMINO-PHENITOLE) 18 %
13 29392190 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 : OTHER 18 %
14 30049099 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 : OTHER 12 %
15 32041964 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 : BLUES 18 %
16 34021200 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: CATIONIC 28 %
17 38081033 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: ENDOSULPHAN TECHNICAL, QUINAL PHOS, ISOPROTURON, FENTHION, CIPERMETHRIN TECHNICAL, ALLETHRIN, SYNTHETIC PYRETHRUM ISOPROTURON 18 %
18 39091010 AMINO - RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS - UREA RESINS; THIOUREA RESINS :UREA FORMALDEHYDE RESINS 18 %
19 39219039 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS - OTHER : OF REGENERATED CELLULOSE : OTHER 18 %
20 40170050 HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER - HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER : TYPEWRITERS AND CYCLOSTYLING ROLLERS 28 %
S.No HSN/SAC Description GST Rate