S.No HSN/SAC Description GST Rate
1 90281000 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR GAS METERS 18 %
2 95069920 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 - Other : - Other : Leg pads and bats for cricket 28 %
3 9964 Transport of passengers, by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi Explanation.- (a) ?contract carriage? has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) ?stage carriage? has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) ?radio taxi? means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). - - No ITC 5 %
4 998382 Advertising and related photography services 18 %
5 999332 Other social services with accommodation for children 18 %
6 3036700 ALASKA POLLACK(THERAGRA CHALCORRAMMA) 5 %
7 5080040 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 : - CUTTLEFISH BONES 5 %
8 9061090 CINNAMON AND CINNAMON-TREE FLOWERS NEITHER CRUSHED NOR GROUND : OTHER 5 %
9 13019041 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF SEEDS 5 %
10 20058000 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 SWEET CORN (ZEA MAYS VAR. SACCHARATA) 12 %
11 25083030 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - FIRE CLAY: PLASTIC 5 %
12 27075000 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 OTHER AROMATIC HYDROCARBON MIXTURES OF WHICH 65% OR MORE BY VOLUME (INCLUDING LOSSES) DISTILS AT 250OC BY THE ASTM D 86 METHOD 18 %
13 28332300 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : OF CHROMIUM 18 %
14 29049030 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : META NITROCHLOROBENZENE 18 %
15 29171950 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 : FUMARIC ACID 18 %
16 29252090 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - IMINES AND THEIR DERIVATIVES; SALTS THEREOF : OTHER 18 %
17 29420034 OTHER ORGANIC COMPOUNDS - OTHER ORGANIC COMPOUNDS : DILOXANIDE FUROATE, CIMETIDINE, OXYCLOZANIDE, FAMOTIDINE : FAMOTIDINE 18 %
18 32041194 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 BROWN MIXTURES 18 %
19 32089029 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 : OTHER 28 %
20 35069991 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: PREPARED GLUES AND OTHER PREPARED ADHESIVES NOT ELSEWHERE SPECIFIED OR INCLUDED: BASED ON STARCH, GUM, LATEX, PF, UF AND PVA 18 %
S.No HSN/SAC Description GST Rate