S.No HSN/SAC Description GST Rate
1 90261010 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 9015, 9028 OR 9032 - FOR MEASURING OR CHECKING THE FLOW OR LEVEL OF LIQUIDS: FLOW METERS 18 %
2 95061200 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings) 28 %
3 9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.- ?declared tariff? includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 0 %
4 998338 Engineering services for other projects n.e.c. 18 %
5 999232 Secondary education services, technical and vocational. 0 %
6 3032900 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES OTHER 5 %
7 5061011 BONES AND HORN-CORES, UNWORKED, - DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO - SHAPE), TREATED WITH ACID OR DEGELATINISED - POWDER AND WASTE OF THESE PRODUCTS - OSSEIN AND BONES TREATED WITH ACID : BONES, INCLUDING HORN-CORES, CRUSHED : - - OF WILD ANIMALS 0 %
8 9024060 TEA, WHETHER OR NOT FLAVOURED OTHER BLACK TEA (FERMENTED) AND OTHER PARTLY FERMENTED TEA : BLACK TEA, WASTE 5 %
9 13011030 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : STICK LAC 5 %
10 19022010 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED - STUFFED PASTA, WHETHER OR NOT COOKED OR OTHERWISE PREPARED : COOKED 18 %
11 25049090 NATURAL GRAPHITE - OTHER: OTHER 5 %
12 26211000 OTHER SLAG AND ASH, INLCUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE - ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE 18 %
13 28301000 SULPHIDES; POLYSULPHIDES, WHETHER OR NOT CHEMICALLY DEFINED - SODIUM SULPHIDES 18 %
14 29039210 HALOGENATED DERVIATIVES OF HYDROCARBONS-HALOGENATED DERIVATIVES OF AROMATIC HYDROCARBONS--HEXACHLOROBENZENE (ISO) AND DDT(ISO)[CLOFENOTANE(INN),1,11-TRICHLORO-2,2-BIS (P-CHLOROPHENYL) ETHANE]---HEXACHLOROBENZENE (ISO) AND DDT(ISO)[CLOFENOTANE(INN),1,11-TRICHLORO-2,2-BIS (P-CHLOROPHENYL) ETHANE] 18 %
15 29163130 UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-BENZOIC ACID, ITS SALTS AND ESTERS : METHYL BENZOATE 18 %
16 29225090 OXYGEN-FUNCTION AMINO-COMPOUNDS - AMINO-ALCOHOL-PHENOLS, AMINO-ACID-PHENOLS AND OTHER AMINO-COMPOUNDS WITH OXYGEN FUNCTION : OTHER 18 %
17 29419013 ANTIBIOTICS - OTHER : RIFAMPICIN AND ITS SALTS : RIFA S OR RIFA S SODIUM (RIFAINT) 18 %
18 32030030 COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN - COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN : LAC - DYE 18 %
19 32064930 OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF HEADINGS 3203, 3204 OR 3205; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED - OTHER COLOURING MATTER AND OTHER PREPARATIONS : OTHER : YELLOW OCHRE 18 %
20 34059090 POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL, SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS,CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 3404 OTHER: OTHER 28 %
S.No HSN/SAC Description GST Rate