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FAQ on GSTR-9C released by ICAI Indirect Tax Committee

    

Goods and Services Tax (GST) evasion

    

Gujrat High Court admits appeal on last date to avail ITC for July 2017 to March 2018

    

Hunt for missing taxpayers under GST?

    

Removal of difficulty order regarding extension of due date for filing of Annual return in FORM GSTR-9, GSTR-9A and GSTR-9C

    

Johnson company found guilty for not passing the benefit of GST reduction from 28% to 18%

    

31st GST Council meeting will be held on December 22, 2018 in New Delhi.

    

CBIC Press Release on effective tax rate on complex, building and flats in Pre-GST and Post-GST Regime.

    

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

    

New Functionality update on GST Portal : Appeal to the AAAR in Form GST ARA-03 against the order of AAR

    

GSTR-9 and GSTR-9C due date is almost near but the utility to file the same is still awaited ?

    

For GSTP Examination on 17.12.2018, candidates enrolled upto 04.12.2018 will be eligible to register, instead of 26.11.2018, as notified earlier

    

GST Council is likely to launch one-time amnesty scheme to facilitate exit for Nil filers and Non-filers

    

New Simplified GST Return Forms are likely to be rolled out from 1st April 2019

    

Updated version of GST Concept and Status and PPT on GST by CBIC (updated as on 01.12.2018)

    

CBIC has released an Updated FAQ on TCS under GST as on 30.11.2018

    

CBIC extended due date for filing GSTR-7 for the months of October 2018 to December 2018

    

Extension of due date for filing GSTR-4 in Srikakulam district of Andhra Pradesh

    

Extension of due date for filing GSTR-1 (having aggregate turnover upto Rs.1.5 Crore) in Srikakulam district of Andhra Pradesh

    

Extension of due date for filing GSTR-1 in some districts of Tamil Nadu and Andhra Pradesh

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Chapter 01 - LIVE ANIMALS

HSN Code Description Rate (%) Effective From
0101 Live asses, mules and hinnies NIL 28/06/2017
0102 Live bovine animals NIL 28/06/2017
0103 Live swine NIL 28/06/2017
0104 Live sheep and goats NIL 28/06/2017
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. NIL 28/06/2017
0106 Other live animal such as Mammals, Birds, Insects NIL 28/06/2017
01012100 Live horses 12 28/06/2018
010129 Live horses 12 28/06/2017

 

Chapter 02 - MEAT AND EDIBLE MEAT OFFAL

HSN Code Description Rate (%) Effective From
0208 Other meat and edible meat offal, frozen and put up in unit containers and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0205 Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers 12 28/06/2017
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0201 Meat of bovine animals, fresh and chilled. NIL 28/06/2017
0202 Meat of bovine animals, frozen and put up in unit containers 12 28/06/2017
0202 Meat of bovine animals [other than fresh or chilled] and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0202 Meat of bovine animals [other than frozen and put up in unit container] NIL 28/06/2017
0203 Meat of swine, frozen and put up in unit containers 12 28/06/2017
0203 Meat of swine [other than fresh or chilled] and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0204 Meat of sheep or goats, frozen and put up in unit containers 12 28/06/2017
0204 Meat of sheep or goats [other than fresh or chilled] and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 12 28/06/2017
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies [other than fresh or chilled] and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 12 28/06/2017
0207 Meat and edible offal, of the poultry of heading 0105[other than fresh or chilled] and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0208 Other meat and edible meat offal, frozen and put up in unit containers 12 28/06/2017
0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 12 28/06/2017
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 12 28/06/2017
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] NIL 28/06/2017
0209 Pig fat, free of lean meat, and poultry fat and put up in unit containers and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 14/11/2017
0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 5 14/11/2017
0211 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers NIL 28/06/2017

 

Chapter 03 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

HSN Code Description Rate (%) Effective From
0301 Live fish. NIL 28/06/2017
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 NIL 28/06/2017
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
NIL 10/11/2017
0304 Fish fillets and other fish meat (whether or not minced), frozen ( inserted w.e.f 14/11/2017: and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 28/06/2017
0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. NIL 28/06/2017
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE
5 28/06/2017
0305 Fish dried (not put up in unit container bearing a brand name) NIL 14/11/2017
0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 28/06/2017
0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. NIL 28/06/2017
0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 28/06/2017
0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. NIL 28/06/2017
0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 28/06/2017
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. NIL 28/06/2017
03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] NIL 28/06/2017

 

Chapter 04 - BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

HSN Code Description Rate (%) Effective From
0409 Natural honey, put up in unit container and bearing a registered brand name 5 28/06/2017
0409 Natural honey, other than put up in unit container and bearing a registered brand name NIL 28/06/2017
0401 Ultra High Temperature (UHT) milk 5 28/06/2017
0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk NIL 28/06/2017
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 5 28/06/2017
0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 5 28/06/2017
0403 Curd; Lassi; Butter milk NIL 28/06/2017
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 5 28/06/2017
0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12 28/06/2017
0406 Chena or paneer put up in unit container and bearing a registered brand name 5 28/06/2017
0406 Cheese 12 28/06/2017
0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; NIL 28/06/2017
0407 Birds' eggs, in shell, fresh, preserved or cooked NIL 28/06/2017
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweet- ening matter. 5 28/06/2017
0410 Edible products of animal origin, not elsewhere specified or included 5 28/06/2017
04029920 Condensed milk 12 14/11/2017
04029110 Condensed milk 12 14/11/2017
 

 

Chapter 05 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

HSN Code Description Rate (%) Effective From
0501 Human hair, unworked, whether or not washed or scoured; waste of human hair NIL 28/06/2017
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5 28/06/2017
0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 28/06/2017
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5 28/06/2017
0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products NIL 28/06/2017
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. [Except 050790] 5 28/06/2017
0508 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. 5 28/06/2017
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 5 28/06/2017
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5 28/06/2017
0511 Semen including frozen semen NIL 28/06/2017
050790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. NIL 28/06/2017

 

Chapter 06 - LIVE TREES AND OTHER PLANTS; BULB, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

HSN Code Description Rate (%) Effective From
06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage NIL 28/06/2017

 

Chapter 07 - VEGETABLE SEEDS; EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

HSN Code Description Rate (%) Effective From
0702 Tomatoes, fresh or chilled. NIL 28/06/2017
0707 Cucumbers and gherkins, fresh or chilled. NIL 28/06/2017
0701 Potatoes, fresh or chilled. NIL 28/06/2017
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. NIL 28/06/2017
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. NIL 28/06/2017
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. NIL 28/06/2017
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. NIL 28/06/2017
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. NIL 28/06/2017
0709 Other vegetables, fresh or chilled. NIL 28/06/2017
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5 28/06/2017
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5 28/06/2017
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. NIL 28/06/2017
0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] 5 28/06/2017
0713 Dried leguminous vegetables, shelled, whether or not skinned or split. NIL 28/06/2017
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets (inserted w.e.f 14/11/2017 : and put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
NIL 10/11/2017
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. NIL 28/06/2017
07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 5 28/06/2017

 

Chapter 08 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

HSN Code Description Rate (%) Effective From
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5 28/06/2017
0814 Peel of citrus fruit or melons (including watermelons), fresh. NIL 28/06/2017
0801 Cashewnuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts 5 28/06/2017
0801 Brazil nuts, dried, whether or not shelled or peeled 12 28/06/2017
0801 Coconuts, fresh or dried, whether or not shelled or peeled NIL 28/06/2017
0801 Brazil nuts, fresh, whether or not shelled or peeled NIL 28/06/2017
0802 Dried areca nuts, whether or not shelled or peeled 5 28/06/2017
0802 Dried chestnuts (singhada), whether or not shelled or peeled 5 28/06/2017
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel nuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12 28/06/2017
0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled NIL 28/06/2017
0802 Walnuts, whether or not shelled 5 22/09/2017
0803 Bananas, including plantains, fresh or dried NIL 28/06/2017
0804 Mangoes sliced, dried 5 13/10/2017
0804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 12 28/06/2017
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. NIL 28/06/2017
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. NIL 28/06/2017
0806 Grapes, dried, and raisins 5 28/06/2017
0806 Grapes, fresh NIL 28/06/2017
0807 Melons (including watermelons) and papaws (papayas), fresh. NIL 28/06/2017
0808 Apples, pears and quinces, fresh. NIL 28/06/2017
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. NIL 28/06/2017
0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. NIL 28/06/2017
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5 28/06/2017
0812 Fruit and nuts, provisionally preserved (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5 28/06/2017
0813 Tamarind, dried 5 22/09/2017
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut(singhada) whether or not shelled or pelled] 12 28/06/2017
08 Dried makhana, whether or not shelled or peeled (inserted w.e.f : 14/11/2017 : put up in unit container and,- 
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE
5 28/06/2017

 

Chapter 09 - COFFEE, TEA, MATE AND SPICES

HSN Code Description Rate (%) Effective From
0903 Maté 5 28/06/2017
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5 28/06/2017
0901 Coffee beans, not roasted NIL 28/06/2017
0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 5 28/06/2017
0902 Unprocessed green leaves of tea NIL 28/06/2017
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5 28/06/2017
0905 Vanilla 5 28/06/2017
0906 Cinnamon and cinnamon-tree flowers 5 28/06/2017
0907 Cloves (whole fruit, cloves and stems) 5 28/06/2017
0908 Nutmeg, mace and cardamoms 5 28/06/2017
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 5 28/06/2017
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] NIL 28/06/2017
0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices[other than 09101110, 09103010] 5 28/06/2017
09103010 Fresh turmeric, other than in processed form NIL 28/06/2017
09101110 Fresh ginger, other than in processed form NIL 28/06/2017
09 All goods of seed quality NIL 28/06/2017

 

Chapter 10 - CEREALS

HSN Code Description Rate (%) Effective From
1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1001 Wheat and meslin put up in unit container and bearing a registered brand name 5 28/06/2017
1002 Rye [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1002 Rye put up in unit container and bearing a registered brand name 5 28/06/2017
1003 Barley [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1003 Barley put up in unit container and bearing a registered brand name 5 28/06/2017
1004 Oats [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1004 Oats put up in unit container and bearing a registered brand name 5 28/06/2017
1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1005 Maize (corn) put up in unit container and bearing a registered brand name 5 28/06/2017
1006 Rice [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1006 Rice put up in unit container and bearing a registered brand name 5 28/06/2017
1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1007 Grain sorghum put up in unit container and bearing a registered brand name 5 28/06/2017
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 5 28/06/2017
10 All goods i.e. cereals, put up in unit container and bearing a registered brand name 5 28/06/2017

 

Chapter 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN WHEAT GLUTEN

HSN Code Description Rate (%) Effective From
1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. NIL 28/06/2017
1101 Wheat or meslin flour put up in unit container and bearing a registered brand name. 5 28/06/2017
1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name 5 28/06/2017
1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name 5 28/06/2017
1104 Cereal grains hulled NIL 28/06/2017
1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 5 28/06/2017
1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017 ] NIL 28/06/2017
1105 Meal, powder,flour, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name 5 28/06/2017
1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] NIL 28/06/2017
1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 5 28/06/2017
1107 Malt, whether or not roasted 18 28/06/2017
1108 Starches; inulin 12 28/06/2017
11090000 Wheat gluten, whether or not dried 5 28/06/2017
11061090 Guar gum refined split 5 28/06/2017
11061010 Guar meal NIL 14/11/2017
 

 

Chapter 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

HSN Code Description Rate (%) Effective From
1203 Copra ( deleted w.e.f 14/11/2017 : other than of seed quality) 5 28/06/2017
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets NIL 28/06/2017
1201 Soya beans, whether or not broken, of seed quality. NIL 28/06/2017
1201 Soya beans, whether or not broken other than of seed quality. 5 28/06/2017
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. NIL 28/06/2017
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 5 28/06/2017
1204 Linseed, whether or not broken, of seed quality. NIL 28/06/2017
1204 Linseed, whether or not broken other than of seed quality. 5 28/06/2017
1205 Rape or colza seeds, whether or not broken, of seed quality. NIL 28/06/2017
1205 Rape or colza seeds, whether or not broken other than of seed quality. 5 28/06/2017
1206 Sunflower seeds, whether or not broken, of seed quality. NIL 28/06/2017
1206 Sunflower seeds, whether or not broken other than of seed quality 5 28/06/2017
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. NIL 28/06/2017
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 5 28/06/2017
1208 Flour and meals of oil seeds or oleagi- nous fruits, other than those of mustard 5 28/06/2017
1209 Seeds, fruit and spores, of a kind used for sowing. NIL 28/06/2017
1210 Hop cones, fresh. NIL 28/06/2017
1210 Hop cones, dried, (inserted w.e.f 14/11/2017 : ground whether or not ground, powdered or in the form of pellets; lupulin 5 28/06/2017
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. NIL 28/06/2017
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 5 28/06/2017
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. NIL 28/06/2017
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 5 28/06/2017
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. NIL 28/06/2017
12 All goods of seed quality NIL 28/06/2017
12 All goods other than of seed quality 5 28/06/2017

 

Chapter 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

HSN Code Description Rate (%) Effective From
1301 Lac and Shellac NIL 28/06/2017
1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 5 28/06/2017
1301 Compounded asafoetida commonly known as heeng 5 28/06/2017
1302 Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 18 28/06/2017

 

Chapter 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

HSN Code Description Rate (%) Effective From
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) NIL 27/07/2018
1401 Sal leaves, siali leaves, sisal leaves, sabai grass 5 28/06/2017
1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, (coconut shell, unworked deleted w.e.f 14/11/2017), Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, ( inserted w.e.f 14/11/2017 :coconut shell, unworked ] [other than 14049010,14049040,14049050] 5 28/06/2017
1404 Unworked coconut shell NIL 10/11/2017
14049050 Indian katha 18 28/06/2017
14049040 Betel leaves NIL 28/06/2017
14049010 Bidi wrapper leaves (tendu) 18 28/06/2017
14049090 Vegetable materials, for manufacture of jhadoo or broom sticks”; NIL 27/07/2018

 

Chapter 15 - ANIMALS OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

HSN Code Description Rate (%) Effective From
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 12 28/06/2017
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12 28/06/2017
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12 28/06/2017
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 12 28/06/2017
1505 Wool grease and fatty substances derived therefrom (including lanolin) 12 28/06/2017
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 12 28/06/2017
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 5 28/06/2017
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 5 28/06/2017
1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 5 28/06/2017
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 5 28/06/2017
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5 28/06/2017
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemi- cally modified. 5 28/06/2017
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 5 28/06/2017
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 5 28/06/2017
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 5 28/06/2017
1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 5 28/06/2017
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 12 28/06/2017
1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5 28/06/2017
1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 12 28/06/2017
1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 5 28/06/2017
1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere speci- fied of included 12 28/06/2017
1521 Vegetable waxes (other than tri- glycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured 18 28/06/2017
1522 Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes 18 28/06/2017
15200000 Glycerol, crude; glycerol waters and glycerol lyes 18 28/06/2017
151710 All goods i.e. Margarine, Linoxyn 18 28/06/2017

 

Chapter 16 - PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, OLLUSKS OR OTHER AQUATIC INVERTEBRATES

HSN Code Description Rate (%) Effective From
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 12 28/06/2017
1602 Other prepared or preserved meat, meat offal or blood 12 28/06/2017
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 12 28/06/2017
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 12 28/06/2017
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 12 28/06/2017

 

Chapter 17 - SUGARS AND SUGAR CONFECTIONERY

HSN Code Description Rate (%) Effective From
1701 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery NIL 28/06/2017
1701 Beet sugar, cane sugar, (khandsari sugar deleted w.e.f 14/11/2017) 5 28/06/2017
1701 Khandsari sugar NIL 10/11/2017
1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery NIL 28/06/2017
1702 Palmyra sugar, (Inserted w.e.f 14/11/2017 : mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa 5 28/06/2017
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 18 28/06/2017
1703 Molasses 28 28/06/2017
1704 Sugar confectionery (excluding white chocolate and bubble / chewing gum) [inserted w.e.f 14/11/2017 : other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak 18 28/06/2017
1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 18 14/11/2017
170199 All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes (other than those which attract 5% or nil GST) 12 14/11/2017
170191 All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes (other than those which attract 5% or nil GST) 12 14/11/2017

 

Chapter 18 - COCOA AND COCOA PREPARATIONS

HSN Code Description Rate (%) Effective From
1801 Cocoa beans whole or broken, raw or roasted 5 28/06/2017
1802 Cocoa shells, husks, skins and other cocoa waste 5 28/06/2017
1804 Cocoa butter, fat and oil 18 14/11/2017
1805 Cocoa powder, not containing added sugar or sweetening matter 18 14/11/2017
1803 Cocoa paste whether or not de-fatted 5 28/06/2017
1806 Chocolates and other food preparations containing cocoa 18 14/11/2017

 

Chapter 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

HSN Code Description Rate (%) Effective From
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5 28/06/2017
1901 Preparations suitable for infants or young children, put up for retail sale (inserted w.e.f 14/11/2017 : Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905 18 28/06/2017
1902 Seviyan (vermicelli) 5 28/06/2017
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 12 14/11/2017
1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] [other than 19041020] 18 28/06/2017
1905 khakhra, plain chapatti or roti 5 13/10/2017
1905 All goods i.e. (deleted w.e.f 14/11/2017 :. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes (inserted w.e.f 14/11/2017 : and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) [other than pizza bread khakhra, plain chapati or roti, [inserted w.e.f 14/11/2017 : bread, rusks, toasted bread and similar toasted products] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] [other than 19053211, 19059040] 18 28/06/2017
1905 Pappad, by whatever name it is known, except when served for consumption NIL 28/06/2017
1905 Bread (branded or otherwise), except when served for consumption and pizza bread NIL 28/06/2017
1905 Pizza bread 5 28/06/2017
19054000 Rusks, toasted bread and similar toasted products 5 28/06/2017
19041020 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki NIL 28/06/2017
19012000 Mixes and doughs for the preparation of bread, pastry and other baker's wares 5 28/06/2017
190532 Waffles and wafers coated with chocolate or containing chocolate 18 14/11/2017
190190 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905][other than 190110, 19012000] 18 14/11/2017

 

Chapter 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

HSN Code Description Rate (%) Effective From
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12 28/06/2017
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 12 28/06/2017
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 12 28/06/2017
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 12 28/06/2017
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12 28/06/2017
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 12 28/06/2017
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweet- ening matter 12 28/06/2017
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 12 28/06/2017
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 12 28/06/2017

 

Chapter 21 - MISCELLANEOUS EDIBLE PREPARATIONS

HSN Code Description Rate (%) Effective From
2102 Yeasts ( deleted w.e.f : 14/11/2017 and prepared baking powders ) ( inserted w.e.f 14/11/2017 : active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 12 28/06/2017
2103 All goods , including Sauces and preparations therefor, (inserted w.e.f 14/11/2017 : mustard flour and meal and prepared mustard) 12 28/06/2017
2104 Soups and broths and preparations therefor; homogenised composite food preparations 18 28/06/2017
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. NIL 28/06/2017
2106 Roasted Gram, (inserted w.e.f 14/11/2017 : idli/dosa batter, chutney powder) 5 22/09/2017
2106 khakhra, plain chapatti or roti 5 13/10/2017
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi and batters, (including idli / dosa batter deleted w.e.f 14/11/2017) 12 28/06/2017
2106 All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as 'Supari', Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, (Diabetic foods deleted w.e.f 10/11/2017), Custard powder; [other than batters including idli/dosa batter, Namkeens bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra] 18 28/06/2017
21069091 Diabetic Food 12 14/11/2017
2106 Food preparations not elsewhere specified or included (deleted w.e.f 14/11/2017 : i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan) inserted w.e.f : [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] 18 14/11/2017
21069020 Pan masala 28 28/06/2017
21050000 Ice cream and other edible ice, whether or not containing cocoa 18 28/06/2017
21039040 Mixed condiments and mixed seasoning 12 14/11/2017
21039030 Mayonnaise and salad dressings 12 14/11/2017
21039010 Curry paste 12 14/11/2017
21011200 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 18 14/11/2017
210690 Sweetmeats 5 28/06/2017
210690 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] 5 13/10/2017
210130 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 12 28/06/2017
210120 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18 28/06/2017
210111 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 18 14/11/2017

 

Chapter 22 - BEVERAGES, SPIRITS AND VINEGAR

HSN Code Description Rate (%) Effective From
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] NIL 28/06/2017
2201 Non-alcoholic Toddy, Neera including date and palm neera NIL 28/06/2017
2201 Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured 18 28/06/2017
2207 Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) inserted on 27/07/2018] 18 28/06/2017
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 5 27/07/2018
2209 Vinegar and substitutes for vinegar obtained from acetic acid 18 28/06/2017
22029090 Tender coconut water other than put up in unit container and bearing a registered brand name NIL 28/06/2017
22029090 Tender coconut water put up in unit container and bearing a registered brand name, or bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] 5 10/11/2017
22029090 Other non-alcoholic beverages 18 10/11/2017
22029030 Beverages containing milk 12 28/06/2017
22029020 Fruit pulp or fruit juice based drinks 12 28/06/2017
22029010 Soya milk drinks 12 28/06/2017
22029100 Other non-alcoholic beverages [other than tender coconut water] 18 14/11/2017
22029990 Other non-alcoholic beverages [other than tender coconut water] 18 14/11/2017
22021090 Others 28 28/06/2017
22021020 Lemonade 28 28/06/2017
22021010 Aerated Waters 28 28/06/2017
22019010 Ice and snow 5 28/06/2017
220210 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28 28/06/2017
 

 

Chapter 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

HSN Code Description Rate (%) Effective From
2307 Wine lees; argol 5 28/06/2017
2308 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake NIL 28/06/2017
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5 28/06/2017
2302 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] NIL 28/06/2017
2302 De-oiled rice bran NIL  
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5 28/06/2017
2304 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] NIL 28/06/2017
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 5 28/06/2017
2305 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] NIL 28/06/2017
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 5 28/06/2017
2306 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] NIL 28/06/2017
2306 Cotton Seed oil Cake NIL 22/09/2017
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5 28/06/2017
2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran] NIL 28/06/2017
2302 De-oiled rice bran The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 NIL 27/07/2018

 

Chapter 24 - TOBACCO AND MANUFACTURES; TOBACCO SUBSTITUTES

HSN Code Description Rate (%) Effective From CESS (%)
2401 Tobacco leaves 5 28/06/2017  
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name) 28 28/06/2017  
2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 28 28/06/2017 71
2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 28 28/06/2017 65
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929) 28 28/06/2017  
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28 28/06/2017  
24039990 Pan masala containing tobacco ‘Gutkha' 28 28/06/2017 204
24039990 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 28 28/06/2017 96
24039990 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 28 28/06/2017 89
24039970 Cut tobacco 28 28/06/2017 20
24039960 Tobacco extracts and essence bearing a brand name 28 28/06/2017 72
24039960 Tobacco extracts and essence not bearing a brand name 28 28/06/2017 65
24039950 Preparations containing snuff 28 28/06/2017 72
24039940 Snuff 28 28/06/2017 72
24039930 Jarda scented tobacco 28 28/06/2017 160
24039920 Preparations containing chewing tobacco 28 28/06/2017 72
24039910 Chewing tobacco (without lime tube) 28 28/06/2017 160
24039910 Chewing tobacco (with lime tube) 28 28/06/2017 142
24039910 Filter khaini 28 28/06/2017 160
24039100 “Homogenised” or “reconstituted” tobacco, bearing a brand name 28 28/06/2017 72
24039100 “Homogenised” or “reconstituted” tobacco, other than bearing a brand name 28 28/06/2017  
24031990 Other smoking tobacco bearing a brand name 28 28/06/2017 49
24031990 Other smoking tobacco not bearing a brand name 28 28/06/2017 11
24031910 Smoking mixtures for pipes and cigarettes 28 28/06/2017 290
24031190 Other water pipe smoking tobacco not bearing a brand name. 28 28/06/2017 11
24031110 Hookah' or 'gudaku' tobacco bearing a brand name 28 28/06/2017 72
24031110 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 28 28/06/2017 17
24029090 Other 28 28/06/2017 12.5% or Rs. 4,006 per thousand whichever is higher
24029020 Cigarillos of tobacco substitutes 28 28/06/2017 12.5% or Rs. 4,006 per thousand whichever is higher
24029010 Cigarettes of tobacco substitutes 28 28/06/2017 Rs.4006 per thousand
24022090 Other cigarettes containing tobacco 28 28/06/2017 5% + Rs.4170 per thousand
24022050 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 28 28/06/2017 5% + Rs.2876 per thousand
24022040 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres 28 28/06/2017 5% + Rs.2126 per thousand
24022030 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres 28 28/06/2017 5% + Rs.1591 per thousand
24022020 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 28 28/06/2017 5% + Rs.2876 per thousand
24022010 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 28 28/06/2017 5% + Rs.1591 per thousand
24021020 Cigarillos 28 28/06/2017 21% or Rs. 4170 per thousand, whichever is higher
24021010 Cigar and cheroots 28 28/06/2017 21% or Rs. 4170 per thousand, whichever is higher
24013000 Tobacco refusebearing a brand name 28 28/06/2017 61
 

 

Chapter 25 - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

HSN Code Description Rate (%) Effective From
2502 Unroasted iron pyrites. 5 28/06/2017
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur (deleted w.e.f 14/11/2017 : other than sulphur recovered as byproduct in refining of crude oil][except 25030010] 5 28/06/2017
2509 Chalk. 5 28/06/2017
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5 28/06/2017
2515 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use”; 5 27/07/2018
2501 Salt, all types NIL 28/06/2017
2504 Natural graphite. 5 28/06/2017
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 5 28/06/2017
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5 28/06/2017
2507 Kaolin and other kaolinic clays, whether or not calcined. 5 28/06/2017
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5 28/06/2017
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 5 28/06/2017
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 5 28/06/2017
2512 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. 5 28/06/2017
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 5 28/06/2017
2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] [Except 25151210, 25151220, 25151290] 5 28/06/2017
2516 Granite blocks 12 28/06/2017
2516 Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. [Except 25161100, 25161200] 5 28/06/2017
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 5 28/06/2017
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 5 28/06/2017
2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 5 28/06/2017
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 5 28/06/2017
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5 28/06/2017
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 5 28/06/2017
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 18 10/11/2017
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28 11/10/2017
2524 Asbestos 5 28/06/2017
2525 Mica, including splitting; mica waste. 5 28/06/2017
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 5 28/06/2017
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 ( inserted w.e.f 14/11/2017 : calculated on dry weight) 5 28/06/2017
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 5 28/06/2017
2530 Mineral substances not elsewhere specified or included. 5 28/06/2017
25161200 Granite, other than blocks 18 14/11/2017
25161100 Granite crude or roughly trimmed 5 28/06/2017
25151290 Marble and travertine, other than blocks 18 14/11/2017
25151220 Marble and travertine, other than blocks 18 14/11/2017
25151210 Marble and travertine blocks 12 28/06/2017
25030010 Sulphur recovered as by-product in refining of crude oil 5 14/11/2017

 

Chapter 26 - ORES, SLAG AND ASH

HSN Code Description Rate (%) Effective From
2603 Copper ores and concentrates. 5 28/06/2017
2604 Nickel ores and concentrates. 5 28/06/2017
2605 Cobalt ores and concentrates. 5 28/06/2017
2607 Lead ores and concentrates. 5 28/06/2017
2608 Zinc ores and concentrates. 5 28/06/2017
2609 Tin ores and concentrates. 5 28/06/2017
2611 Tungsten ores and concentrates. 5 28/06/2017
2618 Granulated slag (slag sand) from the manufacture of iron or steel 5 28/06/2017
2601 Iron ores and concentrates, including roasted iron pyrites 5 28/06/2017
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5 28/06/2017
2606 Aluminium ores and concentrates. 5 28/06/2017
2610 Chromium ores and concentrates. 5 28/06/2017
2612 Uranium or thorium ores and concentrates. 5 28/06/2017
2613 Molybdenum ores and concentrates. 5 28/06/2017
2614 Titanium ores and concentrates. 5 28/06/2017
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 5 28/06/2017
2616 Precious metal ores and concentrates. 5 28/06/2017
2617 Other ores and concentrates 5 28/06/2017
2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 18 28/06/2017
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 18 28/06/2017
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [inserted w.e.f : 14/11/2017 other than fly ash] 18 28/06/2017
2621 Fly Ash 5 14/11/2017
26 All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] [other than 2619, 2620, 2621] 5 28/06/2017

 

Chapter 27 - MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

HSN Code Description Rate (%) Effective From CESS (%)
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5 28/06/2017  
27 Bio-gas 5 28/06/2017  
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5 28/06/2017 Rs. 400 per tonne
2702 Lignite, whether or not agglomerated, excluding jet 5 28/06/2017 Rs. 400 per tonne
2703 Peat (including peat litter), whether or not agglomerated 5 28/06/2017 Rs. 400 per tonne
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5 28/06/2017  
2706 Tar distilled from coal, from lignite or from peat 5 28/06/2017  
2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 18 14/11/2017  
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene 18 28/06/2017  
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18 28/06/2017  
2710 a) Kerosene oil PDS, b) The following bunker fuels for use in ships or vessels, namely, IFO 180 CST , IFO 380 CST 5 28/06/2017  
2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils ob-tained from bituminous minerals, these oils being the basic constitu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 18 28/06/2017  
2710 Avgas 18 14/11/2017  
2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petrole- um Corporation Limited or Bharat Petro- leum Corporation Limited] 18 28/06/2017  
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured 18 28/06/2017  
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18 28/06/2017  
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks 18 28/06/2017  
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 18 28/06/2017  
27160000 Electrical energy NIL 28/06/2017  
27111300 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5 28/06/2017  
27111200 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5 28/06/2017  
27101900 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5 28/06/2017  

 

Chapter 28 - INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OF ISOTOPES

HSN Code Description Rate (%) Effective From
2847 Medicinal grade hydrogen peroxide 12 28/06/2017
28 Thorium oxalate 5 28/06/2017
28 Enriched KBF4 (enriched potassium fluroborate) 5 28/06/2017
28 Enriched elemental boron 5 28/06/2017
28 Nuclear fuel 5 28/06/2017
28 Anaesthetics 12 28/06/2017
28 Potassium Iodate 12 28/06/2017
28 Steam 12 28/06/2017
28 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 12 28/06/2017
28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 18 28/06/2017
28044010 Medical grade oxygen 12 14/11/2017
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 NIL 28/06/2017
2845 Heavy water and other nuclear fuels 5 28/06/2017
2853 Compressed air 5 28/06/2017
280511 Nuclear grade sodium 5 28/06/2017
280120 Iodine 12 28/06/2017
2809 Fertilizer grade phosphoric acid 5 27/07/2018

 

Chapter 29 - ORGANIC CHEMICALS

HSN Code Description Rate (%) Effective From
29 Gibberellic acid 12 28/06/2017
29 Following goods namely:- 
a. Menthol and menthol crystals, 
b. Peppermint (Mentha Oil), 
c. Fractionated / de-terpenated mentha oil (DTMO), 
d. De-mentholised oil (DMO), 
e. Spearmint oil, 
f. Mentha piperita oil
12 28/06/2017
29 All organic chemicals other than giberellic acid 18 28/06/2017

 

Chapter 30 - PHARMACEUTICAL PRODUCTS

HSN Code Description Rate (%) Effective From
3001 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 12 28/06/2017
3002 Human Blood and its components NIL 28/06/2017
3002 Animal or Human Blood Vaccines 5 28/06/2017
3002 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; toxins, cultures of micro-organisms (excluding yeasts) and similar products 12 28/06/2017
3003 Medicaments (excluding goods of head- ing 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 12 28/06/2017
3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 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, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 12 28/06/2017
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 12 28/06/2017
3006 All types of contraceptives NIL 28/06/2017
3006 Animal or Human Blood Vaccines 5 28/06/2017
3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 12 28/06/2017
30 Insulin 5 28/06/2017
30 Diagnostic kits for detection of all types of hepatitis 5 28/06/2017
30 Desferrioxamine injection or deferiprone 5 28/06/2017
30 Cyclosporin 5 28/06/2017
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 5 28/06/2017
30 Oral re-hydration salts 5 28/06/2017
30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5 28/06/2017
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5 28/06/2017
30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 5 13/10/2017
30 Following goods namely:- 
a. Menthol and menthol crystals, 
b. Peppermint (Mentha Oil), 
c. Fractionated / de-terpenated mentha oil (DTMO), 
d. De-mentholised oil (DMO), 
e. Spearmint oil, 
f. Mentha piperita oil
12 28/06/2017
30 Nicotine polacrilex gum 18 28/06/2017

 

Chapter 31 - FERTILISERS

HSN Code Description Rate (%) Effective From
3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] NIL 28/06/2017
3101 All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name 5 28/06/2017
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5 30/06/2017
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5 30/06/2017
3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 18 28/06/2017
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5 30/06/2017
3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 18 28/06/2017
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers 5 30/06/2017
3105 Mineral or chemical fertilisers containing two or three of the fertilis-ing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 18 28/06/2017

 

Chapter 32 - DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

HSN Code Description Rate (%) Effective From
3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 18 28/06/2017
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho ex-tract, chestnut extract) 18 28/06/2017
3202 Enzymatic preparations for pre-tanning 5 28/06/2017
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning) 18 28/06/2017
3203 Colouring matter of vegetable or animal origin (including dyeing ex-tracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 18 28/06/2017
3204 Synthetic organic colouring matter, whether or not chemically de-fined; 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 18 28/06/2017
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 18 28/06/2017
3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry, (inserted w.e.f 14/11/2017 : glass frit or other glass, in the form of powder, granules or flakes) 18 28/06/2017
3208 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 18 27/07/2018
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 18 14/11/2017
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 18 27/07/2018
3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 18 27/07/2018
3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (including enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale 18 28/06/2017
3213 Poster colour 18 13/10/2017
3213 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [ deleted w.e.f 14/11/2017 : other than poster colour] 18 14/11/2017
3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 18 27/07/2018
3215 Fountain pen ink 12 28/06/2017
3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 12 14/11/2017
32110000 Prepared driers 18 28/06/2017
32 Wattle extract, quebracho extract, chestnut extract 5 28/06/2017

 

Chapter 33 - ESSENTIAL OILS AND RESINOIDS; PERFUMERY COSMETIC OR TOILET PREPARATIONS

HSN Code Description Rate (%) Effective From
3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 18 28/06/2017
3302 Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 12 28/06/2017
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odorif-erous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spear-mint oil, Mentha piperita oil] 18 28/06/2017
3303 Perfumes and toilet waters 18 14/11/2017
3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta NIL 28/06/2017
3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 18 14/11/2017
3305 All goods, i.e. preparations for use on the hair(deleted w.e.f 14/11/2017 : such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] [other than 33059011, 33059019] 18 14/11/2017
3306 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 [other than (deleted w.e.f 14/11/2017 :dentifrices in powder or paste from tooth powder or toothpaste)] [other than 33061010, 33061020] 18 14/11/2017
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and anti- perspirants (inserted w.e.f 14/11/2017 : [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani] 18 14/11/2017
33074100 Agarbatti 5 28/06/2017
33074100 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani 12 28/06/2017
33061020 Dentifices Toothpaste 18 28/06/2017
33061010 Tooth powder 12 28/06/2017
33059019 Hair oil 18 28/06/2017
33059011 Hair oil 18 28/06/2017
33042000 Kajal pencil sticks 18 28/06/2017

 

Chapter 34 - SOAP, ORGANIC SURFACE- ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AN

HSN Code Description Rate (%) Effective From
3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap [except 340130] [inserted w.e.f 14/11/2017 : organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent] 18 28/06/2017
3402 Sulphonated castor oil, fish oil or sperm oil 5 28/06/2017
3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401(inserted w.e.f 14/11/2017 : [other than Sulphonated castor oil, fish oil or sperm oil] 18 14/11/2017
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 18 14/11/2017
3404 Artificial waxes and prepared waxes 18 14/11/2017
3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 18 14/11/2017
3406 Candles, tapers and the like 12 28/06/2017
3406 Handcrafted candles 12 27/07/2018
3407 Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 18 14/11/2017
340130 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 18 14/11/2017

 

Chapter 35 - ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

HSN Code Description Rate (%) Effective From
3501 Casein, caseinates and other casein derivatives; casein glues 18 28/06/2017
3502 Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 18 28/06/2017
3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of head-ing 3501 18 28/06/2017
3504 Peptones and their derivatives; other protein substances and their de-rivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 18 28/06/2017
3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 18 28/06/2017
3506 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 18 28/06/2017
3507 Enzymes, prepared enzymes 18 28/06/2017

 

Chapter 36 - EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

HSN Code Description Rate (%) Effective From
3605 Matches (other than handmade safety matches [3605 00 10]) 18 28/06/2017
3601 Propellant powders 18 28/06/2017
3602 Prepared explosives, other than propellant powders; such as Industrial explosives 18 14/11/2017
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 18 28/06/2017
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 18 14/11/2017
3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 18 14/11/2017
36050010 Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: (i) frame filling; (ii) dipping of splints in the composi- tion for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging 5 28/06/2017

 

Chapter 37 - PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

HSN Code Description Rate (%) Effective From
3701 Photographic plates and film for x-ray for medical use 12 28/06/2017
3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as In-stant print film, Cinematographic film (other than for x-ray for Medi-cal use) 18 28/06/2017
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 18 28/06/2017
3703 Photographic paper, paperboard and textiles, sensitised, unexposed 18 28/06/2017
3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 18 28/06/2017
3705 Photographic plates and films, exposed and developed, other than cinematographic film 12 28/06/2017
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 12 28/06/2017
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 18 28/06/2017
3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for pho-tographic uses, put up in measured portions or put up for retail sale in a form ready for use 18 28/06/2017

 

Chapter 38 - MISCELLANEOUS CHEMICAL PRODUCTS

HSN Code Description Rate (%) Effective From
3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 18 14/11/2017
3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 18 28/06/2017
3820 Anti-freezing preparations and prepared de-icing fluids 18 14/11/2017
3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 18 28/06/2017
3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 18 28/06/2017
3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 18 28/06/2017
3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 18 28/06/2017
3804 Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates 18 28/06/2017
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent 18 28/06/2017
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 18 28/06/2017
3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch 18 28/06/2017
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products 18 28/06/2017
3809 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 indus-tries, not elsewhere specified or included 18 28/06/2017
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 18 28/06/2017
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 18 14/11/2017
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and oth- er compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 18 28/06/2017
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 18 14/11/2017
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 18 28/06/2017
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 18 28/06/2017
3818 Silicon wafers 12 28/06/2017
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers] 18 28/06/2017
3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 18 14/11/2017
3822 All diagnostic kits and reagents 12 28/06/2017
3823 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols 18 28/06/2017
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded 18 28/06/2017
3825 Municipal waste, sewage sludge, clinical waste NIL 28/06/2017
3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 18 28/06/2017
38030000 Tall oil, whether or not refined 18 28/06/2017

 

Chapter 39 - PLASTICS AND ARTICLES THEREOF

HSN Code Description Rate (%) Effective From
3901 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3902 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3903 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3904 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3905 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3906 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3907 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3908 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3909 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3910 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3911 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3912 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18 28/06/2017
3914 Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms 18 28/06/2017
3915 Waste, parings and scrap, of plastics 5 13/10/2017
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 18 28/06/2017
3917 Tubes, pipes and hoses, and fittings therefor, of plastics 18 28/06/2017
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 18 14/11/2017
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 18 28/06/2017
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 18 28/06/2017
3921 Other plates, sheets, film, foil and strip, of plastics 18 28/06/2017
3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 18 14/11/2017
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 18 28/06/2017
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 18 28/06/2017
3925 Builder's wares of plastics, not elsewhere specified 18 28/06/2017
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats] [other than 39264011, 39269010] 18 14/11/2017
3926 Plastic bangles NIL 28/06/2017
3926 Feeding bottles 12 28/06/2017
3926 Plastic beads 12 28/06/2017
3926 PVC Belt Conveyor, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats 18 28/06/2017

 

Chapter 40 - RUBBER AND ARTICLES THEREOF

HSN Code Description Rate (%) Effective From
4003 Reclaimed rubber in primary forms or in plates, sheets or strip 18 28/06/2017
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5 28/06/2017
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) 18 28/06/2017
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 18 28/06/2017
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 18 28/06/2017
4007 Latex Rubber Thread 12 28/06/2017
4007 Vulcanised rubber thread and cord, other than latex rubber thread 18 28/06/2017
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 18 28/06/2017
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 18 28/06/2017
4010 Conveyor or transmission belts or belt- ing, of vulcanised rubber 18 28/06/2017
4011 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 5 28/06/2017
40113000 New pneumatic tyres, of rubber of a kind used on aircraft 5 14/11/2017
4011 Rear Tractor tyres and rear tractor tyre tubes(inserted w.e.f 14/11/2017 : and of a kind used on aircraft) 18 28/06/2017
4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] 18 14/11/2017
4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres and of kind used on aircraft] 28 14/11/2017
4012 Retreaded or used tyres and flaps 18 14/11/2017
4012 Retreaded or used tyres and flaps 28 14/11/2017
4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 5 28/06/2017
4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 18 14/11/2017
4014 Condoms and contraceptives NIL 28/06/2017
4014 Nipples of feeding bottles 12 28/06/2017
4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, fe-male (diaphragms), such as cervical caps] 18 28/06/2017
4015 Surgical rubber gloves or medical examination rubber gloves 12 28/06/2017
4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 18 28/06/2017
4016 Rubber bands 12 22/09/2017
4016 Rice rubber rolls for paddy de-husking machine 18 22/09/2017
4016 Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine) [other than 40169200] 18 14/11/2017
4016 Toy balloons made of natural rubber latex 5 28/06/2017
4016 Erasers 5 28/06/2017
4017 Waste or scrap of hard rubber 5 13/10/2017
4017 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 18 14/11/2017
40139049 Tube for tractor tyres 18 18/08/2017
40117000 Tyre for tractors 18 18/08/2017
40040000 Waste, parings or scrap of rubber (other than hard rubber) 5 13/10/2017
4004 Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) 18 28/06/2017

 

Chapter 41 - RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

HSN Code Description Rate (%) Effective From
4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 5 14/11/2017
4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5 28/06/2017
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 5 28/06/2017
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5 28/06/2017
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5 28/06/2017
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5 28/06/2017
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5 28/06/2017
4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 5 14/11/2017
4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 5 14/11/2017
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 5 14/11/2017
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5 14/11/2017

 

Chapter 42 - ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

HSN Code Description Rate (%) Effective From
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 18 14/11/2017
4202 School satchels and bags other than of leather or composition leather 18 28/06/2017
4202 Trunks, suit-cases, vanity-cases, executive-cases, 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, map-cases, cigarette-cases, to-baccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of 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 [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 18 14/11/2017
4202 Handbags including pouches and purses; jewellery box 12 27/07/2018
4203 Gloves specially designed for use in sports 12 28/06/2017
4203 Articles of apparel and clothing accessories, of leather or of composition leather (inserted w.e.f : 14/11/2017 [other than gloves specially designed for use in sports] 18 14/11/2017
4205 Other articles of leather or of composition leather 18 14/11/2017
4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 18 14/11/2017
42022910 Handbags of other materials excluding wicker work or basket work 18 28/06/2017
42022240 Vanity bags 18 28/06/2017
42022230 Hand bags and shopping bags, of jute 12 14/11/2017
42022220 Hand bags and shopping bags, of cotton 12 14/11/2017
42022210 Hand bags and shopping bags, of artificial plastic material 18 28/06/2017
42021210 Toilet cases 18 28/06/2017

 

Chapter 43 - FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

HSN Code Description Rate (%) Effective From
4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 18 28/06/2017
4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 18 28/06/2017
4303 Articles of apparel, clothing accessories and other articles of furskin 18 14/11/2017
4304 Artificial fur and articles thereof 18 28/06/2017
4304 Articles of artificial fur 28 28/06/2017

 

Chapter 44 - WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

HSN Code Description Rate (%) Effective From
4405 Wood wool; wood flour 12 28/06/2017
4413 Densified wood, in blocks, plates, strips, or profile shapes 18 14/11/2017
4414 Wooden frames for paintings, photographs, mirrors or similar objects 18 14/11/2017
4416 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 12 27/07/2018
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 12 28/06/2017
4401 Firewood or fuel wood NIL 28/06/2017
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5 28/06/2017
4403 Wood in the rough 18 28/06/2017
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like 12 28/06/2017
4406 Railway or tramway sleepers (crossties) of wood 12 28/06/2017
4407 Wood sawn or chipped 18 28/06/2017
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 12 28/06/2017
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 18 28/06/2017
4409 Wood (including strips and friezes for parquet flooring, not assem-bled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring inserted on 27/07/2018] 18 28/06/2017
4409 Bamboo flooring 12 27/07/2018
4410 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 18 14/11/2017
4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 18 14/11/2017
4412 Plywood, veneered panels and similar laminated wood 18 14/11/2017
4414 Wooden frames for painting, photographs, mirrors etc 12 27/07/2018
4415 Packing cases, boxes, crates, drums and similar packings, of wood; ca- ble-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 12 28/06/2017
4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 12 28/06/2017
4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 18 14/11/2017
4419 Tableware and Kitchenware of wood 12 22/09/2017
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 12 28/06/2017
4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 12 27/07/2018
4421