S.No HSN/SAC Description GST Rate
1 90189019 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - OTHER INSTRUMENTS AND APPLIANCES: - DIAGNOSTIC INSTRUMENTS AND APPARATUS: OTHER 12 %
2 94032010 OTHER FURNITURE AND PARTS THEREOF - Other metal furniture:Of steel 28 %
3 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs. Provided that nothing contained in this entry shall apply to - (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year. 0 %
4 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) 18 %
5 998873 Other fabricated metal product manufacturing and metal treatment services 18 %
6 3021100 FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304SALMONIDAE, EXCLUDING LIVERS AND ROES : TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUSAGUABONITA, ONCORHYNCHUS GILAE,ONCORHYNCHUS APACHE AND ONCORHYNCHUSCHRYSOGASTER) 0 %
7 4012000 MILK AND CREAM-FAT CONTENT, BY WEIGHT >1% <= 6% 0 %
8 8092100 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH - CHERRIES -- SOUR CHERRIES (PRUNUS CERASUS) 0 %
9 12092910 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING SEEDS OF FORAGE PLANTS : OTHER : AUSTRALIAN LUPIN SEEDS 0 %
10 16023100 OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD OF POULTRY OF HEADING 0105 : OF TURKEYS 12 %
11 23069014 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OFPELLETS, RESULTING FROM THE EXTRACTION OFVEGETABLE FATS OR OILS, OTHER THAN THOSEOF HEADING 2304 OR 2305 - OTHER : OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY : OF SEASAMUM SEEDS 0 %
12 26011112 Iron ore lumps (60% Fe or more)62% Fe or more but below 62% Fe 5 %
13 28251030 HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES - HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS : HYDRAZINE SULPHATE 18 %
14 29023000 CYCLIC HYDROCARBONS -TOLUENE 18 %
15 29143990 KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC KETONES WITHOUT OTHER OXYGEN FUNCTION : OTHER : OTHER 18 %
16 29215170 AMINE- FUNCTION COMPOUNDS - AROMATIC POLYAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-O-, M-, P-PHENYLENEDIAMINE, DIAMINOTOLUENES, AND THEIR DERIVATIVES; SALTS THEREOF : PARA-AMINO ACETANILIDE 18 %
17 29362930 PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT - VITAMINS AND THEIR DERIVATIVES, UNMIXED : OTHER VITAMINS AND THEIR DERIVATIVES : VITAMIN K (MENAPHTHONUM BP) 18 %
18 30049059 MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE OTHER : ANTITUBERCULAR DRUGS; ANTILEPROTIC DRUGS; ANTIMALARIAL DRUGS : OTHER ANTIMALARIAL DRUGS 12 %
19 32041923 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 :- OTHER, INCLUDING MIXTURES OF COLOURING MATTER OF TWO OR MORE OF THE SUB - HEADINGS 3204 11 TO 3204 19 : AZOIC COUPLING COMPONENTS 14,15,17,18,20 AND OTHERS : AZOIC COUPLING COMPONENT 17 (NAPHTHOL ASBS) 18 %
20 33061010 PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES DENTIFRICES: IN POWDER 12 %
S.No HSN/SAC Description GST Rate