S.No HSN/SAC Description GST Rate
1 90304000 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS OTHER INSTRUMENTS AND APPARATUS, SPECIALLY DESIGNED FOR TELECOMMUNICATIONS (FOR EXAMPLE, CROSS-TALK METERS, GAIN MEASURING INSTRUMENTS, DISTORTION FACTOR METERS, PSOPHOMETERS) 18 %
2 96034020 BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES) - Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers:Paint pads and rollers 18 %
3 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels. 0 %
4 998433 On-line video content 18 %
5 999520 Services furnished by trade unions 18 %
6 3038920 DARA 5 %
7 6024000 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN ROSES, GRAFTED OR NOT 0 %
8 9093111 SEEDS OF ANISE,BADIAN,FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES-SEEDS OF CUMIN-- NEITHER CRUSHED NOR GROUND-CUMIN, OTHER THAN BLACK--OF SEED QUALITY 5 %
9 13023290 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS : MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS : OTHER 18 %
10 20089912 FRUIT, NUTS AND OTHER EDIBLE PARTS OFPLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OR SPIRIT, NOTELSEWHERE SPECIFIED OR INCLUDED - - OTHER, INCLUDING MIXTURES OTHER THAN THOSE OF SUB-HEADING 2008 19 : OTHER : SQUASH : LEMON 12 %
11 25120090 SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS - SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS: OTHER 5 %
12 27121010 PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PETROLEUM JELLY: CRUDE 18 %
13 28352500 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED - PHOSPHATES : CALCIUM HYDROGENORTHOPHOSPHATE ("DICALCIUM PHOSPHATE") 18 %
14 29053200 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - DIOLS : PROPYLENE GLYCOL (PROPANE-1,2-DIOL) 18 %
15 29181540 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CARBOXYLIC ACIDS WITH ALCOHOL FUNCTION, BUT WITHOUT OTHER OXYGEN FUNCTION, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-SALTS AND ESTERS OF CITRIC ACID : DISODIUM HYDROGEN CITRATE 18 %
16 29309040 ORGANO-SULPHUR COMPOUNDS - OTHER : L-CYSTINE (ALPHA-AMINO BETA-THIOPROPIONIC ACID)- SULPHUR CONTAINING AMINO ACID 18 %
17 30022024 HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS VACCINES FOR HUMAN MEDICINE MIXED VACCINES : FOR TYPHOID-PARATYPHOID (TAB) OR TYPHOID- PARATYPHOID-CHOLERA (TABC) 5 %
18 32041251 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 : ACID DYES, WHETHER OR NOT PREMETALLISED, AND PREPARATIONS BASED THEREON; MORDANT DYES AND PREPARATIONS BASED THEREON : ACID BLUES 93, 112, 127, 138, 140 AND OTHERS (NON - AZO) : ACID BLUE 93 (INK BLUE) 18 %
19 32151110 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID - PRINTING INK :- BLACK : LITHOGRAPHIC INK AND JELLY 18 %
20 36030051 SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: ELECTRIC DETONATORS: CONTAINING EXPLOSIVES ELECTRICALLY IGNITED, NONORDNANCE 18 %
S.No HSN/SAC Description GST Rate