S.No HSN/SAC Description GST Rate
1 90278040 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS: NUCLEAR MAGNETIC RESONANCE INSTRUMENTS 18 %
2 95066990 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 - Balls, other than golf balls and table-tennis balls: - Other : Other 28 %
3 996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. 18 %
4 998365 Sale of Internet advertising space 18 %
5 999317 Blood, sperm and organ bank services 0 %
6 3036000 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES 5 %
7 5079070 IVORY, TORTOISE-SHELL, WHALEBONE AND - WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, - NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY - PREPARED BUT NOT CUT TO SHAPE; POWDER AND - WASTE OF THESE PRODUCTS - OTHER : CLAWS AND WASTE OF TORTOISE SHELL 0 %
8 9051000 VANILLA - NEITHER CRUSHED NOR GROUND 5 %
9 13019031 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : MYRRH 5 %
10 20054000 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 PEAS (PISUM, SATIVUM) 12 %
11 25081090 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - BENTONITE: OTHER (INCLUDES PROCESSED AND GROUND) 5 %
12 27060090 TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS: OTHER 5 %
13 28331920 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - SODIUM SULPHATES : - OTHER : SODIUM PYROSULPHATE 18 %
14 29042050 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - DERIVATIVES CONTAINING ONLY NITRO OR ONLY NITROSO GROUPS : PARA NITROTOLUENE 18 %
15 29171400 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACYCLIC POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES : MALEIC ANHYDRIDE 18 %
16 29242990 CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID - CYCLIC AMIDES (INCLUDING CYCLIC CARBAMATES) AND THEIR DERIVATIVES; SALTS THEREOF : OTHER : OTHER 18 %
17 29420026 OTHER ORGANIC COMPOUNDS - OTHER ORGANIC COMPOUNDS : TIMOLO MALEATE, TERBUTOLINE SULPHATE, D(-)PHENYL GLYCIN CHLORIDE HCL (DPGCH), IMIPRAMINE HCL, AMITRYPTYLINE HCL, CYSTEANUNE HCL, ATENOLOL, PROPRONALOL : CYSTEANUNE HCL 18 %
18 32041156 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 :- DISPERSE DYES AND PREPARATIONS BASED THEREON : DISPERSE BLUE : DISPERSE BLUE 24 (DURANOL BLUE 2G) 18 %
19 32082090 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN A NON - AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER - BASED ON ACRYLIC OR VINYL POLYMERS : OTHER 28 %
20 35052000 DEXTRINS AND OTHER MODIFIED STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS OR OTHER MODIFIED STARCHES GLUES 18 %
S.No HSN/SAC Description GST Rate