S.No HSN/SAC Description GST Rate
1 13019039 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : OTHER 5 %
2 20057000 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 OLIVES 12 %
3 25083020 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - FIRE CLAY: SEMI-PLASTIC 5 %
4 27074000 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 NAPHTHELENE 18 %
5 28332290 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : - OF ALUMINIUM : OTHER 18 %
6 29049020 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : DINITROCHLOROBENZENE 18 %
7 29171940 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 : FERROUS FUMARATE 18 %
8 29252010 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - IMINES AND THEIR DERIVATIVES; SALTS THEREOF : GUANIDINE NITRATE 18 %
9 29420033 OTHER ORGANIC COMPOUNDS - OTHER ORGANIC COMPOUNDS : DILOXANIDE FUROATE, CIMETIDINE, OXYCLOZANIDE, FAMOTIDINE : OXYCLOZANIDE 18 %
10 32041193 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 BLACKS 18 %
11 32089022 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 : ENAMELS : SYNTHETIC ENAMEL, OTHER COLOURS 28 %
12 35069910 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: OTHER: SYNTHETIC GLUE WITH PHENOL UREA OR CRESOL (WITH FORMALDEHYDE) AS THE MAIN COMPONENT 18 %
13 38099160 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 ASSISTANTSTEXTILE PRESERVATIVES 18 %
14 39159041 WASTE, PARINGS AND SCRAP, OF PLASTICS - OF OTHER PLASTICS : OF ALKYDS, POLYESTERS AND EPOXIDE RESINS : OF ALKYDS AND POLYESTERS 18 %
15 39264059 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914- STATUETTES AND OTHER ORNAMENTAL ARTICLES : DECORATIVE SHEETS : OTHER 28 %
16 42021150 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 : EXECUTIVE-CASES 28 %
17 44121490 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD - PLYWOOD, CONSISTING SOLELY OF SHEETS OF WOOD, EACH PLY NOT EXCEEDING 6 MM THICKNESS : OTHER, WITH AT LEAST ONE OUTER PLY OF NON-CONIFEROUS WOOD : OTHER 28 %
18 48101420 PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE - PAPER AND PAPERBOARD OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, NOT CONTAINING FIBRES OBTAINED BY A MECHANICAL OR CHEMI-MECHANICAL PROCESS OR OF WHICH NOT MORE THAN 10% BY WEIGHT OF THE TOTAL FIBRE CONTENT CONSISTS OF SUCH FIBRES : IN SHEETS WITH ONE SIDE NOT EXCEEDING 435 MM AND THE OTHER SIDE NOT EXCEEDING 297 MM IN THE UNFOLDED STATE : ART PAPER 12 %
19 51119090 WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE ANIMAL HAIR OTHER : OTHER 5 %
20 52085170 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2- PRINTED : PLAIN WEAVE, WEIGHING NOT MORE THAN 100 G/M2 :MUSLIN (INCLUDING LAWN MULMUL AND ORGANDI) OF CARDED OR COMBED YARN 5 %
S.No HSN/SAC Description GST Rate