S.No HSN/SAC Description GST Rate
1 12123010 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED APRICOT, PEACH (INCLUDING NECTARINE) OR PLUM STONES AND KERNELS : APRICOT KERNELS 5 %
2 18061000 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA - COCOA POWDER, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 28 %
3 24039990 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : OTHER 28 %
4 26201100 SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS - CONTAINING MAINLY ZINC : HARD ZINC SPELTER 18 %
5 28289050 HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITES; CHLORITES; HYPOBROMITES - OTHER : HYPOBROMITES 18 %
6 29037736 HALOGENATED DERVIATIVES OF HYDROCARBONS-HALOGENATED DERIVATIVES OF ACYCLIC HYDROCARBONS CONTAINING TWO OR MORE DIFFERENT HALOGENS--OTHER,PERHALOGENATED ONLY WITH FLUORINE AND CHLORINE---CHLOROFLUOROPROPANES-HEXACHLORODIFLUOROPROPANE 18 %
7 29161600 UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS,CYCLIC MONCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS;THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES-UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES--BINAPACRYL(ISO) 18 %
8 29224920 OXYGEN-FUNCTION AMINO-COMPOUNDS - AMINO-ACIDS, OTHER THAN THOSE CONTAINING MORE THAN ONE KIND OF OXYGEN FUNCTION, AND THEIR ESTERS; SALTS THEREOF : OTHER : N-METHYL TAURINE 18 %
9 29411050 ANTIBIOTICS - PENICILLINS AND THEIR DERIVATIVE WITH A PENICILLANIC ACID STRUCTURE; SALTS THEREOF : 6-APA 18 %
10 32019010 TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES - OTHER : GAMBIER EXTRACTS 18 %
11 32050000 COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES 18 %
12 34049020 ARTIFICIAL WAXES AND PREPARED WAXES OTHER: POLYETHYLENE WAX 28 %
13 38089121 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)-OTHER-- INSECTICIDES:---- DIAGINAL 18 %
14 39121220 CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS - CELLULOSE ACETATES : PLASTICISED :CELLULOSE ACETATE MOULDING POWDER 18 %
15 39241010 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS - TABLEWARE AND KITCHENWARE : INSULATED WARE 18 %
16 41041100 TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED - IN THE WET STATE (INCLUDING WET-BLUE): FULL GRAINS, UNSPLIT; GRAIN SPLITS 5 %
17 44113910 FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES - FIBRE BOARD OF A DENSITY EXCEEDING 0.35 G/C - M3 - BUT NOT EXCEEDING 0.5 G/ C - M3 - : OTHER: INSULATION BOARD 28 %
18 48044900 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING MORE THAN 150 G/M2BUT LESS THAN 225 G/M2: OTHER 12 %
19 51072020 YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE CONTAINING LESS THAN 85 PERCENT BY WEIGHT OF WOOL : WORSTED KNITTED YARN 5 %
20 52083320 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- DYED : 3-THREAD OR 4- THREAD TWILL, INCLUDING CROSS TWILL :COATING (INCLUDING SUITING) 5 %
S.No HSN/SAC Description GST Rate