S.No HSN/SAC Description GST Rate
1 999321 Residential health-care services other than by hospitals 18 %
2 3036200 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 - SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: -- TOOTHFISH (DISSOSTICHUS SPP.) 5 %
3 5080010 CORAL AND SIMILAR MATERIALS, UNWORKED - OR SIMPLY PREPARED BUT NOT OTHERWISE - WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS - OR ECHINODERMS AND CUTTLE-BONE, - UNWORKED OR SIMPLY PREPARED BUT NOT - CUT TO SHAPE, POWDER AND WASTE THEREOF - CORAL AND SIMILAR MATERIALS, UNWORKED OR - SIMPLY PREPARED BUT NOT OTHERWISE WORKED; - SHELLS OF MOLLUSCS, CRUSTACEANS OR - ECHINODERMS AND CUTTLE-BONE, UNWORKED - OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, - POWDER AND WASTE THEREOF : - CORAL 5 %
4 9061010 CINNAMON AND CINNAMON-TREE FLOWERS NEITHER CRUSHED NOR GROUND : CASSIA 5 %
5 13019033 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : MASTIC GUM 5 %
6 20055900 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 - BEANS (VIGNA SPP., PHASEOLUS SPP.) : OTHER 12 %
7 25082090 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - DECOLOURISING EARTHS AND FULLERS EARTH: OTHER 5 %
8 27072000 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS TOLUOL (TOLUENE) 18 %
9 28332100 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : OF MAGNESIUM 18 %
10 29042090 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - DERIVATIVES CONTAINING ONLY NITRO OR ONLY NITROSO GROUPS : OTHER 18 %
11 29171920 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 :-OTHER : MALONIC ACID 18 %
12 29251200 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - IMIDES AND THEIR DERIVATIVES; SALTS THEREOF : GLUTETHIMIDE (INN) 18 %
13 29420031 OTHER ORGANIC COMPOUNDS - OTHER ORGANIC COMPOUNDS : DILOXANIDE FUROATE, CIMETIDINE, OXYCLOZANIDE, FAMOTIDINE : DILOXANIDE FUROATE 18 %
14 32041191 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 : OTHER : DISPERSE GREENS 18 %
15 32089019 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 - OTHER : BASED ON CELLULOSE NITRATE OR OTHER CELLULOSE DERIVATIVES : OTHER 28 %
16 35069110 PREPARED GLUES AND OTHER PREPARED ADHESIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS SUITABLE FOR USE AS GLUES OR ADHESIVES, PUT UP FOR RETAIL SALE AS GLUES OR ADHESIVES, NOT EXCEEDING A NET WEIGHT OF 1 KG : OTHER: ADHESIVES BASED ON POLYMERS OF HEADINGS 3901 TO 3913 OR ON RUBBER: BASED ON LATEX, PHENOL FORMALDEHYDE (PF), UREA FORMALDEHYDE (UF) AND POLYVINYL ALCOHOL (PVA) 18 %
17 38099140 FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYE-STUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER: OF A KIND USED IN THE TEXTILE OR LIKE INDUSTRIES: TEXTILE ASSISTANTS EMULSIFYING AGENTS 18 %
18 39159029 WASTE, PARINGS AND SCRAP, OF PLASTICS - OF OTHER PLASTICS : OF POLYMERS OF VINYL ACETATE : OTHER 18 %
19 39264049 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914- STATUETTES AND OTHER ORNAMENTAL ARTICLES : TABLE AND OTHER HOUSEHOLD ARTICLES (INCLUDING HOTEL AND RESTAURANT) FOR DECORATION : OTHER 28 %
20 42021130 TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVECASES, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAPCASES, CIGARETTE-CASES, TOBACCO- POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER - TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE CASES, BRIEF-CASES, SCHOOL SATCHELS AND SIMILAR CONTAINERS : WITH OUTER SURFACE OF LEATHER, OF COMPOSITION LEATHER OR OF PATENT LEATHER : SATCHELS 28 %
S.No HSN/SAC Description GST Rate