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 tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. 0 %
2 3026700 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- SWORDFISH (XIPHIAS GLADIUS) 0 %
3 4081100 BIRDS EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER EGG YOLKS : DRIED 5 %
4 9011141 COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Coffee, not roasted : Not decaffeinated : Rob cherry : AB Grade 5 %
5 12119043 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 : ROOTS AND RHIZOMES : IPECAC DRIED RHIZOME AND ROOTS 5 %
6 16055800 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED- MOLLUSCS--SNAILS, OTHER THAN SEA SNAILS 12 %
7 24012030 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO 5 %
8 26100090 CHROMIUM ORES AND CONCENTRATES - CHROMIUM ORES AND CONCENTRATES: OTHER 5 %
9 28273910 CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES - OTHER CHLORIDES : - OTHER : MERCURIC CHLORIDE 18 %
10 29033990 HALOGENATED DERIVATIVES OF HYDROCARBONS - FLUORINATED, BROMINATED OR IODINATED DERIVATIVES OF ACYCLIC HYDROCARBONS -- OTHER --- OTHER ---- OTHER 18 %
11 29154030 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - MONO-, DI- OR TRICHLOROACETIC ACIDS, THEIR SALTS AND ESTERS : TRICHLOROACETIC ACID, THEIR SALTS AND ESTERS 18 %
12 29222914 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 : OTHER : 2-AMINO 4-NITROPHENOL, META AMINOPHENOL, PARA AMINOPHENOL, META DIETHYL AMINO-PHENOL: META DIETHYL AMINO-PHENOL 18 %
13 29394110 VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - EPHEDRINES AND THEIR SALTS :-EPHEDRINE AND ITS SALTS : EPHEDRINE ALKALOIDS 18 %
14 30059020 WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL,DENTAL OR VETERINARY PURPOSES OTHER : POULTICE OF KAOLIN 12 %
15 32041971 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 : SOLVENT BASED COLOURING MATTERS : YELLOWS 18 %
16 34022090 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 PREPARATIONS PUT UP FOR RETAIL SALE: OTHER 28 %
17 38081091 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: OTHER: REPELLANTS FOR INSECTS SUCH AS FLIES, MOSQUITO 18 %
18 39093090 AMINO - RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS - OTHER AMINO - RESINS:OTHER 18 %
19 39219095 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS - OTHER : OTHER : RIGID, LAMINATED 18 %
20 41015010 RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT - WHOLE HIDES AND SKINS, OF A WEIGHT EXCEEDING 16 KG : OF COW, INCLUDING COW CALF 5 %
S.No HSN/SAC Description GST Rate