S.No HSN/SAC Description GST Rate
1 999334 Other social services with accommodation for adults 18 %
2 3036900 other 5 %
3 5080090 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 : - OTHER 5 %
4 9061120 CINNAMON AND CINNAMON-TREE FLOWERS - NEITHER CRUSHED NOR GROUND :-- CINNAMON (CINNAMOMUM ZEYLANICUM BLUME): - CINNAMON TREE FLOWERS 5 %
5 13019043 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF LEAVES 5 %
6 20059100 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 -OTHER VEGETABLES AND MIXTURES OF VEGETABLES: -- BAMBOO SHOOTS 12 %
7 25084010 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - OTHER CLAYS: BALL CLAY 5 %
8 27079100 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: CREOSOTE OILS 18 %
9 28332500 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : OF COPPER 18 %
10 29049050 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : PARA NITROCHLOROBENZENE 18 %
11 29171970 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 : ETHOXY METHYLENE MALONATE, DIETHYL MALONATE 18 %
12 29252910 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - IMINES AND THEIR DERIVATIVES; SALTS THEREOF : -- OTHER --- GUANIDINE NITRATE 18 %
13 30011010 GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED GLANDS AND OTHER ORGANS, DRIED, WHETHER OR NOT POWDERED : PANCREATIN AND DRIED POWDER OF PANCREAS 12 %
14 32041196 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 BLACK MIXTURES 18 %
15 32089041 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 : VARNISHES : INSULATING VARNISH 28 %
16 35071011 ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED RENNET AND CONCENTRATES THEREOF: MICROBIAL RENNET: ANIMAL RENNET 18 %
17 38099190 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: OTHER 18 %
18 39159050 WASTE, PARINGS AND SCRAP, OF PLASTICS - OF OTHER PLASTICS :OF POLYAMIDES 18 %
19 39264099 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914- STATUETTES AND OTHER ORNAMENTAL ARTICLES : OTHER : OTHER 28 %
20 42021190 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 : OTHER 28 %
S.No HSN/SAC Description GST Rate