S.No HSN/SAC Description GST Rate
1 12119050 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 : SANDALWOOD CHIPS AND DUST 5 %
2 17021110 OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL - LACTOSE AND LACTOSE SYRUP : - CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER : IN SOLID FORM 18 %
3 24013000 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO REFUSE 5 %
4 26140020 TITANIUM ORES AND CONCEN TRATES - TITANIUM ORES AND CONCENTRATES: LIMENITE, UPGRADED (BENEFICIATED LIMENITE INCLUDING LIMENITE GROUND) 5 %
5 28274900 CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES - CHLORIDE OXIDES AND CHLORIDE HYDROXIDES : OTHER 18 %
6 29037620 HALOGENATED DERVIATIVES OF HYDROCARBONS-HALOGENATED DERIVATIVES OF ACYCLIC HYDROCARBONS CONTAINING TWO OR MORE DIFFERENT HALOGENS--BROMOCHLORODIFLUOROMETHANE, BROMOTRIFLUOROMETHANE AND DIBROMOTETRAFLUOROETHANES; ---BROMOTRIFLUOROMETHANE 18 %
7 29157040 SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - PALMITIC ACID, STEARIC ACID, THEIR SALTS AND ESTERS : H.C.O.FATTY ACID (INCLUDING 12-HYDROXY STEARIC ACID) 18 %
8 29222931 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 : N-METHYL-PARA-AMINOPHENOL SULPHATE (MOTOL),2, 5 DIMETHOXY ANILINE, PARA ACETYL AMINOPHENOL (PARACETAMOL), PARA CRESIDINE, PICRAMIC ACID (T-GRADE) : N-METHYL-PARA-AMINOPHENOL SULPHATE (MOTOL) 18 %
9 29395100 VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - THEOPHYLLINE AND AMINOPHYLLINE(THEOPHYLLINEETHYLENEDIAMINE) AND THEIR DERIVATIVES; SALTS THEREOF : FENETYLLINE (INN) AND ITS SALTS 18 %
10 30061010 PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER STERILE SURGICAL CATGUT, SIMILAR STERILE SUTURE MATERIALS (INCLUDING STERILE ABSORBABALE SURGICAL OR DENTAL YARNS)AND STERILE TISSUE ADHESIVES FOR SURGICAL WOUND CLOSURE; STERILE LAMINARIA AND STERILE LAMINARIA TENTS; STERILE ABSORBABLE SURGICAL OR DENTAL HAEMOSTATICS;STERILE SURGICAL OR DENTAL ADHESION BARRIERS, WHETHER OR NOT ABSORBABLE:STERILE SURGICAL CATGUT, SIMILAR STERILE SUTURE MATERIALS (INCLUDING STERILE ABSORBABALE SURGICAL OR DENTAL YARNS)AND STERILE TISSUE ADHESIVES FOR SURGICAL WOUND CLOSURE 12 %
11 32041978 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 : BLACKS 18 %
12 34029042 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 OTHER: WETTING AGENTS: CLEANING OR DEGREASING PREPARATIONS NOT HAVING A BASIS OF SOAP OR OTHER ORGANIC SURFACE ACTIVE AGENTS 28 %
13 38082050 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) FUNGICIDES: COPPER OXYCHLORIDE 18 %
14 39094090 AMINO - RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS - PHENOLIC RESINS :OTHER 18 %
15 39231020 ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS - BOXES, CASES, CRATES AND SIMILAR ARTICLES: WATCH - BOX, JEWELLERY BOX AND SIMILAR CONTAINERS OF PLASTICS 18 %
16 41021020 RAW SKINS OF SHEEP OR LAMBS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 ( C ) TO THIS CHAPTER- WITH WOOL ON: PELTS OF BABY LAMBS 5 %
17 44109093 PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: OTHER : VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS OF ANY FACE 28 %
18 48026930 UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD - OTHER PAPER AND PAPERBOARD, OF WHICH MORE THAN 10% BY WEIGHT OF THE TOTAL FIBRE CONTENT CONSISTS OF FIBRES OBTAINED BY A MECHANICAL OR CHEMI-MECHANICAL PROCESS : OTHER : PRINTING PAPER DYED OR MARBLED IN MASS 12 %
19 51053100 WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCLUDING COMBED WOOL IN FRAGMENTS) - FINE ANIMAL HAIR, CARDED OR COMBED : OF KASHMIR (CASHMERE) GOATS 5 %
20 52083150 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- DYED : PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M2:CAMBRICS (INCLUDING MADAPOLLAM AND JACONET) 5 %
S.No HSN/SAC Description GST Rate