GST Rates for goods and services with HSN

GST Rates for goods and services with HSN:

GST Rates for goods and services with HSN:
Chapter 1	Live Animals, Bovine & Poultry
	HSN Code	Description	Rate (%)	CESS (%)
	101	Live asses, mules and hinnies	NIL
	102	Live bovine animals	NIL
	103	Live swine	NIL
	104	Live sheep and goats	NIL
	105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.	NIL
	106	Other live animal such as Mammals, Birds, Insects	NIL
	1012100	Live horses	12
	10129	Live horses	12
Chapter 2	Meat & Edible Offal of Animals
	HSN Code	Description	Rate (%)	CESS (%)
	208	Other meat and edible meat offal, frozen and put up in unit containers and put up in unit container and,-	5
		(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]
	205	Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers	12
	205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]	NIL
	201	Meat of bovine animals, fresh and chilled.	NIL
	202	Meat of bovine animals, frozen and put up in unit containers	12
	202	Meat of bovine animals [other than fresh or chilled] and put up in unit container and,-	5
		(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]
	202	Meat of bovine animals [other than frozen and put up in unit container]	NIL
	203	Meat of swine, frozen and put up in unit containers	12
	203	Meat of swine [other than fresh or chilled] and put up in unit container and,-	5
		(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]
	203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]	NIL
	204	Meat of sheep or goats, frozen and put up in unit containers	12
	204	Meat of sheep or goats [other than fresh or chilled] and put up in unit container and,-	5
		(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]
	204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]	NIL
	206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers	12
	206	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,-	5
		(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]
	206	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
	207	Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers	12
	207	Meat and edible offal, of the poultry of heading 0105[other than fresh or chilled] and put up in unit container and,-	5
		(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]
	207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]	NIL
	208	Other meat and edible meat offal, frozen and put up in unit containers	12
	208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]	NIL
	209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers	12
	209	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
	209	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
	209	Pig fat, free of lean meat, and poultry fat and put up in unit containers and put up in unit container and,-	5
		(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]
	210	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
	211	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
Chapter 3	Fish Meat & Fillets
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	301	Live fish.	NIL
	302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	NIL
	303	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,-	NIL
		(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]
	304	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,-	5
		(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]
	304	Fish fillets and other fish meat (whether or not minced), fresh or chilled.	NIL
	305	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,-	5
		(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
	305	Fish dried (not put up in unit container bearing a brand name)	NIL
	306	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,-	5
		(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]
	306	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
	307	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,-	5
		(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]
	307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.	NIL
	308	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,-	5
		(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]
	308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.	NIL
	3	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
Chapter 4	Eggs, Honey & Milk Products
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	409	Natural honey, put up in unit container and bearing a registered brand name	5
	409	Natural honey, other than put up in unit container and bearing a registered brand name	NIL
	401	Ultra High Temperature (UHT) milk	5
	401	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
	402	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
	403	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
	403	Curd; Lassi; Butter milk	NIL
	404	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
	405	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads	12
	406	Chena or paneer put up in unit container and bearing a registered brand name	5
	406	Cheese	12
	406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;	NIL
	407	Birds’ eggs, in shell, fresh, preserved or cooked	NIL
	408	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
	410	Edible products of animal origin, not elsewhere specified or included	5
	4029920	Condensed milk	12
	4029110	Condensed milk	12
Chapter 5	Non Edible Animal Products
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	501	Human hair, unworked, whether or not washed or scoured; waste of human hair	NIL
	502	Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.	5
	504	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,-	5
		(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]
	505	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
	506	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
	507	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
	508	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
	510	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
	511	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
	511	Semen including frozen semen	NIL
	50790	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.	NIL
Chapter 6	Live Trees & Plants
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	NIL
Chapter 7	Vegetables
	HSN Code	Description	Rate (%)	CESS (%)
	702	Tomatoes, fresh or chilled.	NIL
	707	Cucumbers and gherkins, fresh or chilled.	NIL
	701	Potatoes, fresh or chilled.	NIL
	703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.	NIL
	704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.	NIL
	705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.	NIL
	706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.	NIL
	708	Leguminous vegetables, shelled or unshelled, fresh or chilled.	NIL
	709	Other vegetables, fresh or chilled.	NIL
	710	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,-	5
		(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]
	711	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
	712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.	NIL
	713	Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]	5
	713	Dried leguminous vegetables, shelled, whether or not skinned or split.	NIL
	714	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,-	NIL
		(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]
	714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.	NIL
	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower	5
Chapter 8	Fruits & Dry Fruits
	HSN Code	Description	Rate (%)	CESS (%)
	814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	5
	814	Peel of citrus fruit or melons (including watermelons), fresh.	NIL
	801	Cashewnuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts	5
	801	Brazil nuts, dried, whether or not shelled or peeled	12
	801	Coconuts, fresh or dried, whether or not shelled or peeled	NIL
	801	Brazil nuts, fresh, whether or not shelled or peeled	NIL
	802	Dried areca nuts, whether or not shelled or peeled	5
	802	Dried chestnuts (singhada), whether or not shelled or peeled	5
	802	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
	802	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
	802	Walnuts, whether or not shelled	5
	803	Bananas, including plantains, fresh or dried	NIL
	804	Mangoes sliced, dried	5
	804	Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried	12
	804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	NIL
	805	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
	806	Grapes, dried, and raisins	5
	806	Grapes, fresh	NIL
	807	Melons (including watermelons) and papaws (papayas), fresh.	NIL
	808	Apples, pears and quinces, fresh.	NIL
	809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.	NIL
	810	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
	811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	5
	812	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
	813	Tamarind, dried	5
	813	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
	8	Dried makhana, whether or not shelled or peeled (inserted w.e.f : 14/11/2017 : put up in unit container and,-	5
		(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
Chapter 9	Tea, Coffee & Spices
	HSN Code	Description	Rate (%)	CESS (%)
	903	Maté	5
	901	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
	901	Coffee beans, not roasted	NIL
	902	Tea, whether or not flavoured [other than unprocessed green leaves of tea]	5
	902	Unprocessed green leaves of tea	NIL
	904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta	5
	905	Vanilla	5
	906	Cinnamon and cinnamon-tree flowers	5
	907	Cloves (whole fruit, cloves and stems)	5
	908	Nutmeg, mace and cardamoms	5
	909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]	5
	909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]	NIL
	910	Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices[other than 09101110, 09103010]	5
	9103010	Fresh turmeric, other than in processed form	NIL
	9101110	Fresh ginger, other than in processed form	NIL
	9	All goods of seed quality	NIL
Chapter 10	Edible Grains
	HSN Code	Description	Rate (%)	CESS (%)
	1001	Wheat and meslin [other than those put up in unit container and bearing a registered brand name]	NIL
	1001	Wheat and meslin put up in unit container and bearing a registered brand name	5
	1002	Rye [other than those put up in unit container and bearing a registered brand name]	NIL
	1002	Rye put up in unit container and bearing a registered brand name	5
	1003	Barley [other than those put up in unit container and bearing a registered brand name]	NIL
	1003	Barley put up in unit container and bearing a registered brand name	5
	1004	Oats [other than those put up in unit container and bearing a registered brand name]	NIL
	1004	Oats put up in unit container and bearing a registered brand name	5
	1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]	NIL
	1005	Maize (corn) put up in unit container and bearing a registered brand name	5
	1006	Rice [other than those put up in unit container and bearing a registered brand name]	NIL
	1006	Rice put up in unit container and bearing a registered brand name	5
	1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name]	NIL
	1007	Grain sorghum put up in unit container and bearing a registered brand name	5
	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
	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
	10	All goods i.e. cereals, put up in unit container and bearing a registered brand name	5
Chapter 11	Milling Industry Products
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].	NIL
	1101	Wheat or meslin flour put up in unit container and bearing a registered brand name.	5
	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
	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
	1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]	NIL
	1103	Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name	5
	1104	Cereal grains hulled	NIL
	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
	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
	1105	Meal, powder,flour, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name	5
	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
	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
	1107	Malt, whether or not roasted	18
	1108	Starches; inulin	12
	11090000	Wheat gluten, whether or not dried	5
	11061090	Guar gum refined split	5
	11061010	Guar meal	NIL
Chapter 12	Oil Seeds, Fruit & Part of Plants
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1203	Copra ( deleted w.e.f 14/11/2017 : other than of seed quality)	5
	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	NIL
	1201	Soya beans, whether or not broken, of seed quality.	NIL
	1201	Soya beans, whether or not broken other than of seed quality.	5
	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.	NIL
	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.	5
	1204	Linseed, whether or not broken, of seed quality.	NIL
	1204	Linseed, whether or not broken other than of seed quality.	5
	1205	Rape or colza seeds, whether or not broken, of seed quality.	NIL
	1205	Rape or colza seeds, whether or not broken other than of seed quality.	5
	1206	Sunflower seeds, whether or not broken, of seed quality.	NIL
	1206	Sunflower seeds, whether or not broken other than of seed quality	5
	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
	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
	1208	Flour and meals of oil seeds or oleagi- nous fruits, other than those of mustard	5
	1209	Seeds, fruit and spores, of a kind used for sowing.	NIL
	1210	Hop cones, fresh.	NIL
	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
	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
	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
	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.	NIL
	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
	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
	12	All goods of seed quality	NIL
	12	All goods other than of seed quality	5
Chapter 13	Gums, Resins, Vegetable SAP & Extracts
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1301	Lac and Shellac	NIL
	1301	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]	5
	1301	Compounded asafoetida commonly known as heeng	5
	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
Chapter 14	Vegetable Material & Products
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	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)
	1401	Sal leaves, siali leaves, sisal leaves, sabai grass	5
	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
	1404	Unworked coconut shell	NIL
	14049050	Indian katha	18
	14049040	Betel leaves	NIL
	14049010	Bidi wrapper leaves (tendu)	18
	14049090	Vegetable materials, for manufacture of jhadoo or broom sticks”;
Chapter 15	Fats, Oils & Waxes their Fractions
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1503	Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	12
	1501	Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503	12
	1502	Fats of bovine animals, sheep or goats, other than those of heading 1503	12
	1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	12
	1505	Wool grease and fatty substances derived therefrom (including lanolin)	12
	1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	12
	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified	5
	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.	5
	1509	Olive oil and its fractions, whether or not refined, but not chemically modified.	5
	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
	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.	5
	1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemi- cally modified.	5
	1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.	5
	1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.	5
	1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.	5
	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
	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
	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
	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
	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
	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
	1521	Vegetable waxes (other than tri- glycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured	18
	1522	Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes	18
	15200000	Glycerol, crude; glycerol waters and glycerol lyes	18
	151710	All goods i.e. Margarine, Linoxyn	18
Chapter 16	Preserved/Prepared Food Items
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1601	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	12
	1602	Other prepared or preserved meat, meat offal or blood	12
	1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	12
	1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	12
	1605	Crustaceans, molluscs and other aquatic invertebrates prepared or preserved	12
Chapter 17	Sugar, Jaggery, Honey & bubble Gums

	HSN Code	Description	Rate (%)	CESS (%)
	1701	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	NIL
	1701	Beet sugar, cane sugar, (khandsari sugar deleted w.e.f 14/11/2017)	5
	1701	Khandsari sugar	NIL
	1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	NIL
	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
	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
	1703	Molasses	28
	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
	1704	Chewing gum / bubble gum and white chocolate, not containing cocoa	18
	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
	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
Chapter 18	Chocolate & Cocoa Products
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1801	Cocoa beans whole or broken, raw or roasted	5
	1802	Cocoa shells, husks, skins and other cocoa waste	5
	1804	Cocoa butter, fat and oil	18
	1805	Cocoa powder, not containing added sugar or sweetening matter	18
	1803	Cocoa paste whether or not de-fatted	5
	1806	Chocolates and other food preparations containing cocoa	18
Chapter 19	Pizza, Cake, Bread, Pasta & Waffles
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)	5
	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
	1902	Seviyan (vermicelli)	5
	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
	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
	1905	khakhra, plain chapatti or roti	5
	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
	1905	Pappad, by whatever name it is known, except when served for consumption	NIL
	1905	Bread (branded or otherwise), except when served for consumption and pizza bread	NIL
	1905	Pizza bread	5
	19054000	Rusks, toasted bread and similar toasted products	5
	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
	19012000	Mixes and doughs for the preparation of bread, pastry and other baker’s wares	5
	190532	Waffles and wafers coated with chocolate or containing chocolate	18
	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
Chapter 20	Edible Plants – Fruits, Nuts & Juices
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)	12
	2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	12
	2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	12
	2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	12
	2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006	12
	2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	12
	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
	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
	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
Chapter 21	Tea & Coffee Extract & Essence
	HSN Code	Description	Rate (%)	CESS (%)
	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
	2103	All goods , including Sauces and preparations therefor, (inserted w.e.f 14/11/2017 : mustard flour and meal and prepared mustard)	12
	2104	Soups and broths and preparations therefor; homogenised composite food preparations	18
	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.	NIL
	2106	Roasted Gram, (inserted w.e.f 14/11/2017 : idli/dosa batter, chutney powder)	5
	2106	khakhra, plain chapatti or roti	5
	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
	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
	21069091	Diabetic Food	12
	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
	21069020	Pan masala	28	60
	21050000	Ice cream and other edible ice, whether or not containing cocoa	18
	21039040	Mixed condiments and mixed seasoning	12
	21039030	Mayonnaise and salad dressings	12
	21039010	Curry paste	12
	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
	210690	Sweetmeats	5
	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
	210130	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	12
	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
	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
Chapter 22	Water – Mineral & Aerated
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	NIL
	2201	Non-alcoholic Toddy, Neera including date and palm neera	NIL
	2201	Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured	18
	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
	2207	Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)	5
	2209	Vinegar and substitutes for vinegar obtained from acetic acid	18
	22029090	Tender coconut water other than put up in unit container and bearing a registered brand name	NIL
	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
	22029090	Other non-alcoholic beverages	18
	22029030	Beverages containing milk	12
	22029020	Fruit pulp or fruit juice based drinks	12
	22029010	Soya milk drinks	12
	22029100	Other non-alcoholic beverages [other than tender coconut water]	18
	22029990	Other non-alcoholic beverages [other than tender coconut water]	18
	22021090	Others	28	12
	22021020	Lemonade	28	12
	22021010	Aerated Waters	28	12
	22019010	Ice and snow	5
	220210	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured	28
Chapter 23	Flours, Meals & Pellets
		GST Rates for goods and services with HSN
	HSN Code	Description	Rate (%)	CESS (%)
	2307	Wine lees; argol	5
	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
	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
	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
	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
	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
	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
	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
	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
	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
	2306	Cotton Seed oil Cake	NIL
	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
	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
	2302	De-oiled rice bran The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018	NIL
Chapter 24	Tobacco, Stemmed & Stripped
	HSN Code	Description	Rate (%)	CESS (%)
	2401	Tobacco leaves	5
	2401	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name)	28
	2401	Unmanufactured tobacco (without lime tube) – bearing a brand name	28	71
	2401	Unmanufactured tobacco (with lime tube) – bearing a brand name	28	65
	2403	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929)	28
	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	28
	24039990	Pan masala containing tobacco ‘Gutkha’	28	204
	24039990	All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name	28	96
	24039990	All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name	28	89
	24039970	Cut tobacco	28	20
	24039960	Tobacco extracts and essence bearing a brand name	28	72
	24039960	Tobacco extracts and essence not bearing a brand name	28	65
	24039950	Preparations containing snuff	28	72
	24039940	Snuff	28	72
	24039930	Jarda scented tobacco	28	160
	24039920	Preparations containing chewing tobacco	28	72
	24039910	Chewing tobacco (without lime tube)	28	160
	24039910	Chewing tobacco (with lime tube)	28	142
	24039910	Filter khaini	28	160
	24039100	“Homogenised” or “reconstituted” tobacco, bearing a brand name	28	72
	24039100	“Homogenised” or “reconstituted” tobacco, other than bearing a brand name	28
	24031990	Other smoking tobacco bearing a brand name	28	49
	24031990	Other smoking tobacco not bearing a brand name	28	11
	24031910	Smoking mixtures for pipes and cigarettes	28	290
	24031190	Other water pipe smoking tobacco not bearing a brand name.	28	11
	24031110	Hookah’ or ‘gudaku’ tobacco bearing a brand name	28	72
	24031110	Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name	28	17
	24029090	Other	28	12.5% or Rs. 4,006 per thousand whichever is higher
	24029020	Cigarillos of tobacco substitutes	28	12.5% or Rs. 4,006 per thousand whichever is higher
	24029010	Cigarettes of tobacco substitutes	28	Rs.4006 per thousand
	24022090	Other cigarettes containing tobacco	28	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	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	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	5% + Rs.1591 per thousand
	24022020	Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres	28	5% + Rs.2876 per thousand
	24022010	Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres	28	5% + Rs.1591 per thousand
	24021020	Cigarillos	28	21% or Rs. 4170 per thousand, whichever is higher
	24021010	Cigar and cheroots	28	21% or Rs. 4170 per thousand, whichever is higher
	24013000	Tobacco refusebearing a brand name	28	61
Chapter 25	Salts & Sands

	HSN Code	Description	Rate (%)	CESS (%)
	2502	Unroasted iron pyrites.	5
	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
	2509	Chalk.	5
	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
	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
	2501	Salt, all types	NIL
	2504	Natural graphite.	5
	2505	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.	5
	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
	2507	Kaolin and other kaolinic clays, whether or not calcined.	5
	2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.	5
	2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.	5
	2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.	5
	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
	2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.	5
	2515	Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] [Except 25151210, 25151220, 25151290]	5
	2516	Granite blocks	12
	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
	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
	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
	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
	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
	2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.	5
	2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.	5
	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
	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
	2524	Asbestos	5
	2525	Mica, including splitting; mica waste.	5
	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
	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
	2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.	5
	2530	Mineral substances not elsewhere specified or included.	5
	25161200	Granite, other than blocks	18
	25161100	Granite crude or roughly trimmed	5
	25151290	Marble and travertine, other than blocks	18
	25151220	Marble and travertine, other than blocks	18
	25151210	Marble and travertine blocks	12
	25030010	Sulphur recovered as by-product in refining of crude oil	5
Chapter 26	Mineral Ores & Slags

	HSN Code	Description	Rate (%)	CESS (%)
	2603	Copper ores and concentrates.	5
	2604	Nickel ores and concentrates.	5
	2605	Cobalt ores and concentrates.	5
	2607	Lead ores and concentrates.	5
	2608	Zinc ores and concentrates.	5
	2609	Tin ores and concentrates.	5
	2611	Tungsten ores and concentrates.	5
	2618	Granulated slag (slag sand) from the manufacture of iron or steel	5
	2601	Iron ores and concentrates, including roasted iron pyrites	5
	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
	2606	Aluminium ores and concentrates.	5
	2610	Chromium ores and concentrates.	5
	2612	Uranium or thorium ores and concentrates.	5
	2613	Molybdenum ores and concentrates.	5
	2614	Titanium ores and concentrates.	5
	2615	Niobium, tantalum, vanadium or zirconium ores and concentrates.	5
	2616	Precious metal ores and concentrates.	5
	2617	Other ores and concentrates	5
	2619	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel	18
	2620	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds	18
	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
	2621	Fly Ash	5
	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
Chapter 27	Fossil Fuels – Coal & Petroleum

	HSN Code	Description	Rate (%)	CESS (%)
	2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	5
	27	Bio-gas	5
	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal	5	Rs. 400 per tonne
	2702	Lignite, whether or not agglomerated, excluding jet	5	Rs. 400 per tonne
	2703	Peat (including peat litter), whether or not agglomerated	5	Rs. 400 per tonne
	2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	5
	2706	Tar distilled from coal, from lignite or from peat	5
	2706	Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	18
	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
	2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars	18
	2710	a) Kerosene oil PDS, b) The following bunker fuels for use in ships or vessels, namely, IFO 180 CST , IFO 380 CST	5
	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
	2710	Avgas	18
	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
	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
	2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals	18
	2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks	18
	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
	27160000	Electrical energy	NIL
	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
	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
	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
Chapter 28	Gases & Non Metals

	HSN Code	Description	Rate (%)	CESS (%)
	2847	Medicinal grade hydrogen peroxide	12
	28	Thorium oxalate	5
	28	Enriched KBF4 (enriched potassium fluroborate)	5
	28	Enriched elemental boron	5
	28	Nuclear fuel	5
	28	Anaesthetics	12
	28	Potassium Iodate	12
	28	Steam	12
	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	All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]	18
	28044010	Medical grade oxygen	12
	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002	NIL
	2845	Heavy water and other nuclear fuels	5
	2853	Compressed air	5
	280511	Nuclear grade sodium	5
	280120	Iodine	12
	2809	Fertilizer grade phosphoric acid	5
Chapter 29	Hydrocarbons – Cyclic & Acyclic

	HSN Code	Description	Rate (%)	CESS (%)
	29	Gibberellic acid	12
	29	Following goods namely:-	12
		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
	29	All organic chemicals other than giberellic acid	18
Chapter 30	Drugs & Pharmaceuticals

	HSN Code	Description	Rate (%)	CESS (%)
	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
	3002	Human Blood and its components	NIL
	3002	Animal or Human Blood Vaccines	5
	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
	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
	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
	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
	3006	All types of contraceptives	NIL
	3006	Animal or Human Blood Vaccines	5
	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
	30	Insulin	5
	30	Diagnostic kits for detection of all types of hepatitis	5
	30	Desferrioxamine injection or deferiprone	5
	30	Cyclosporin	5
	30	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name	5
	30	Oral re-hydration salts	5
	30	Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule	5
	30	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule	5
	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
	30	Following goods namely:-	12
		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
	30	Nicotine polacrilex gum	18
Chapter 31	Fertilisers

	HSN Code	Description	Rate (%)	CESS (%)
	3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]	NIL
	3101	All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name	5
	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	5
	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	5
	3103	Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers	18
	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	5
	3104	Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers	18
	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
	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
Chapter 32	Tanning & Colouring Products

	HSN Code	Description	Rate (%)	CESS (%)
	3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	18
	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
	3202	Enzymatic preparations for pre-tanning	5
	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
	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
	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
	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
	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
	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
	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
	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
	3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	18
	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
	3213	Poster colour	18
	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
	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
	3215	Fountain pen ink	12
	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
	32110000	Prepared driers	18
	32	Wattle extract, quebracho extract, chestnut extract	5
Chapter 33	Essential Oils, Beauty Products

	HSN Code	Description	Rate (%)	CESS (%)
	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
	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
	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
	3303	Perfumes and toilet waters	18
	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta	NIL
	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
	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
	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
	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
	33074100	Agarbatti	5
	33074100	Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani	12
	33061020	Dentifices Toothpaste	18
	33061010	Tooth powder	12
	33059019	Hair oil	18
	33059011	Hair oil	18
	33042000	Kajal pencil sticks	18
Chapter 34	Soaps, Waxes, Polish products

	HSN Code	Description	Rate (%)	CESS (%)
	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
	3402	Sulphonated castor oil, fish oil or sperm oil	5
	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
	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
	3404	Artificial waxes and prepared waxes	18
	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
	3406	Candles, tapers and the like	12
	3406	Handcrafted candles	12
	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
	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
Chapter 35	Casein, Albumin, Gelatin, Enzymes

	HSN Code	Description	Rate (%)	CESS (%)
	3501	Casein, caseinates and other casein derivatives; casein glues	18
	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
	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
	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
	3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches	18
	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
	3507	Enzymes, prepared enzymes	18
Chapter 36	Propellants, Explosives, Fuses, Fireworks
Chapter 37	Photographic & Cinematographic Films

	HSN Code	Description	Rate (%)	CESS (%)
	3701	Photographic plates and film for x-ray for medical use	12
	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
	3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	18
	3703	Photographic paper, paperboard and textiles, sensitised, unexposed	18
	3704	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	18
	3705	Photographic plates and films, exposed and developed, other than cinematographic film	12
	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
	3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films	18
	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
Chapter 38	Insecticides, Artificial Carbon & Graphite

	HSN Code	Description	Rate (%)	CESS (%)
	3813	Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades	18
	3816	Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801	18
	3820	Anti-freezing preparations and prepared de-icing fluids	18
	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
	3826	Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals	18
	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
	3802	Activated carbon; activated natural mineral products; animal black, including spent animal black	18
	3804	Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates	18
	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
	3806	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	18
	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
	3808	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products	18
	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
	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
	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
	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
	3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	18
	3815	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included	18
	3817	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902	18
	3818	Silicon wafers	12
	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
	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
	3822	All diagnostic kits and reagents	12
	3823	Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols	18
	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
	3825	Municipal waste, sewage sludge, clinical waste	NIL
	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
	38030000	Tall oil, whether or not refined	18
Chapter 39	Polymers, Polyethylene, Cellulose

	HSN Code	Description	Rate (%)	CESS (%)
	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
	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
	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
	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
	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
	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
	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
	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
	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
	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
	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
	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
	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
	3914	Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms	18
	3915	Waste, parings and scrap, of plastics	5
	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
	3917	Tubes, pipes and hoses, and fittings therefor, of plastics	18
	3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics	18
	3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	18
	3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	18
	3921	Other plates, sheets, film, foil and strip, of plastics	18
	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics	18
	3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics	18
	3924	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics	18
	3925	Builder’s wares of plastics, not elsewhere specified	18
	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
	3926	Plastic bangles	NIL
	3926	Feeding bottles	12
	3926	Plastic beads	12
	3926	PVC Belt Conveyor, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats	18
Chapter 40	Rubber, Plates, Belt, Condesnsed Milk

	HSN Code	Description	Rate (%)	CESS (%)
	4003	Reclaimed rubber in primary forms or in plates, sheets or strip	18
	4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip	5
	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
	4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	18
	4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber	18
	4007	Latex Rubber Thread	12
	4007	Vulcanised rubber thread and cord, other than latex rubber thread	18
	4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber	18
	4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)	18
	4010	Conveyor or transmission belts or belt- ing, of vulcanised rubber	18
	4011	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws	5
	40113000	New pneumatic tyres, of rubber of a kind used on aircraft	5
	4011	Rear Tractor tyres and rear tractor tyre tubes(inserted w.e.f 14/11/2017 : and of a kind used on aircraft)	18
	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
	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
	4012	Retreaded or used tyres and flaps	18
	4012	Retreaded or used tyres and flaps	28
	4013	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws	5
	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
	4014	Condoms and contraceptives	NIL
	4014	Nipples of feeding bottles	12
	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
	4015	Surgical rubber gloves or medical examination rubber gloves	12
	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
	4016	Rubber bands	12
	4016	Rice rubber rolls for paddy de-husking machine	18
	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
	4016	Toy balloons made of natural rubber latex	5
	4016	Erasers	5
	4017	Waste or scrap of hard rubber	5
	4017	Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber	18
	40139049	Tube for tractor tyres	18
	40117000	Tyre for tractors	18
	40040000	Waste, parings or scrap of rubber (other than hard rubber)	5
	4004	Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)	18
Chapter 41	Raw hides & Skins, Leather

	HSN Code	Description	Rate (%)	CESS (%)
	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
	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
	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
	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
	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
	4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	5
	4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared	5
	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
	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
	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	5
	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
Chapter 42	Trunks, Suit-cases, Vanity cases

	HSN Code	Description	Rate (%)	CESS (%)
	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
	4202	School satchels and bags other than of leather or composition leather	18
	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
	4202	Handbags including pouches and purses; jewellery box	12
	4203	Gloves specially designed for use in sports	12
	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
	4205	Other articles of leather or of composition leather	18
	4206	Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons	18
	42022910	Handbags of other materials excluding wicker work or basket work	18
	42022240	Vanity bags	18
	42022230	Hand bags and shopping bags, of jute	12
	42022220	Hand bags and shopping bags, of cotton	12
	42022210	Hand bags and shopping bags, of artificial plastic material	18
	42021210	Toilet cases	18
Chapter 43	Raw Fur Skins, Articles of apparel

	HSN Code	Description	Rate (%)	CESS (%)
	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
	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
	4303	Articles of apparel, clothing accessories and other articles of furskin	18
	4304	Artificial fur and articles thereof	18
	4304	Articles of artificial fur	28
Chapter 44	Fuel wood, Wood Charcoal

	HSN Code	Description	Rate (%)	CESS (%)
	4405	Wood wool; wood flour	12
	4413	Densified wood, in blocks, plates, strips, or profile shapes	18
	4414	Wooden frames for paintings, photographs, mirrors or similar objects	18
	4416	Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)	12
	4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	12
	4401	Firewood or fuel wood	NIL
	4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	5
	4403	Wood in the rough	18
	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
	4406	Railway or tramway sleepers (crossties) of wood	12
	4407	Wood sawn or chipped	18
	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
	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
	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
	4409	Bamboo flooring	12
	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
	4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	18
	4412	Plywood, veneered panels and similar laminated wood	18
	4414	Wooden frames for painting, photographs, mirrors etc	12
	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
	4416	Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves	12
	4418	Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes	18
	4419	Tableware and Kitchenware of wood	12
	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
	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
	4421	Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]	12
	4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	18
	4421	Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)	12
	44	Idols of wood	12
	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	NIL
	44	The following goods, namely: —	12
		a. Cement Bonded Particle Board;
		b. Jute Particle Board;
		c. Rice Husk Board;
		d. Glass-fibre Reinforced Gypsum Board (GRG)
		e. Sisal-fibre Boards;
		f. Bagasse Board; and
		g. Cotton Stalk Particle Board
		h. Particle/fibre board manufactured from agricultural crop residues
	44	Deities made of stone, marble or wood	NIL
Chapter 45	Natural Cork, Shuttlecock Cork

	HSN Code	Description	Rate (%)	CESS (%)
	4502	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	18
	4501	Natural cork, raw or simply prepared	12
	4501	Waste cork; crushed, granulated or ground cork	18
	4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	18
	4503	Art ware of cork [including articles of sholapith]	12
	4504	Art ware of cork [including articles of sholapith]	12
	4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork	18
Chapter 46	Plaiting Materials, Basketwork

	HSN Code	Description	Rate (%)	CESS (%)
	4601	Grass, leaf or reed or fibre products, including mats, pouches, wallets	5
	4601	Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials	12
	4601	Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]	5
	4602	Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]	5
	4602	Grass, leaf or reed or fibre products, including mats, pouches, wallets	5
	4602	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah	12
	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope	NIL
Chapter 47	Mechanical & Chemical woodpulp

	HSN Code	Description	Rate (%)	CESS (%)
	4701	Mechanical wood pulp	12
	4702	Chemical wood pulp, dissolving grades	12
	4705	Wood pulp obtained by a combination of mechanical and chemical pulping processes	12
	4703	Chemical wood pulp, soda or sulphate, other than dissolving grades	12
	4704	Chemical wood pulp, sulphite, other than dissolving grades	12
	4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material	12
	4707	Recovered waste or scrap of paper or paperboard	5
Chapter 48	Newsprint, Uncoated paper & paperboard

	HSN Code	Description	Rate (%)	CESS (%)
	4812	Filter blocks, slabs and plates, of paper pulp	18
	4801	Newsprint, in rolls or sheets	5
	4802	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	NIL
	4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard	12
	4803	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets	18
	4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803	12
	4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter	12
	4806	Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) [Except 48062000, 48064010]	18
	4807	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets	12
	4808	Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803	12
	4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets	18
	4810	Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size	12
	4811	Aseptic packaging paper	12
	4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]	18
	4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	18
	4814	Wall paper and similar wall coverings; window transparencies of paper	18
	4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	18
	4817	Postal items, like envelope, Post card etc., sold by Government	NIL
	4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks][Except 481730]	18
	4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres	18
	4819	Cartons, boxes and cases of corrugated paper or paper board	12
	481920	Cartons, boxes and cases of non-corrugated paper or paper board	18
	4820	Exercise book, graph book, & laboratory note book and notebooks	12
	4820	Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]	18
	4821	Paper or paperboard labels of all kinds, whether or not printed	18
	4822	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)	18
	4823	Kites	5
	4823	Paper pulp moulded trays	12
	4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles]	18
	4823	Articles made of paper mache	NIL
	48064010	Glassine papers	12
	48062000	Greaseproof papers	12
	481730	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	12
	48	Rupee notes when sold to the Reserve Bank of India (or Government of India insterted on 27/07/2018 )	NIL
	48	Paper splints for matches, whether or not waxed, Asphaltic roofing sheets	12
Chapter 49	Printed Books, Brochures, Newspapers

	HSN Code	Description	Rate (%)	CESS (%)
	4901	Printed books, including Braille books	NIL
	4901	Brochures, leaflets and similar printed matter, whether or not in single sheets	5
	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	NIL
	4903	Children’s picture, drawing or colouring books	NIL
	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	NIL
	4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	NIL
	4907	Postal items, like envelope, Post card etc., sold by Government	NIL
	4907	Rupee notes when sold to the Reserve Bank of India (or Government of India insterted on 27/07/2018 )	NIL
	4907	Cheques, lose or in book form	NIL
	4907	Duty Credit Scrips	Nil (Exempt)
	4907	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title[other than duty credit scrips]	12
	4908	Transfers (decalcomanias)	12
	4909	Printed or illustrated postcards; printed cards bearing personal greet-ings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	12
	4910	Calendars of any kind, printed, including calendar blocks	12
	4911	Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pic-tures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices	12
	49060000	Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing	12
	49040000	Music, printed or in manuscript, whether or not bound or illustrated	12
Chapter 50	Silk Worm Coccon, Yarn, Waste & Woven Fabrics

	HSN Code	Description	Rate (%)	CESS (%)
	5001	Silkworm laying, cocoon	NIL
	5002	Raw silk	NIL
	5003	Silk waste	NIL
	5004	Silk yarn	5
	5005	Silk yarn	5
	5006	Silk yarn	5
	5007	Woven fabrics of silk or of silk waste	5
	50	Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets	NIL
Chapter 51	Wool materials & Waste, Animal Hairs

	HSN Code	Description	Rate (%)	CESS (%)
	5101	Wool, not carded or combed	NIL
	5102	Fine or coarse animal hair, not carded or combed	NIL
	5103	Waste of wool or of fine or coarse animal hair	NIL
	5104	Garneted stock of wool or of fine or coarse animal hair, shoddy wool	5
	5105	Wool and fine or coarse animal hair, carded or combed	5
	5106	Yarn of wool or of animal hair	5
	5107	Yarn of wool or of animal hair	5
	5108	Yarn of wool or of animal hair	5
	5109	Yarn of wool or of animal hair	5
	5110	Yarn of wool or of animal hair	5
	5111	Woven fabrics of wool or of animal hair	5
	5112	Woven fabrics of wool or of animal hair	5
	5113	Woven fabrics of wool or of animal hair	5
Chapter 52	Cotton materials, Synthetics & Woven fabrics
	HSN Code	Description	Rate (%)	CESS (%)
	5203	Cotton and Cotton waste	5
	5201	Cotton and Cotton waste	5
	5202	Cotton and Cotton waste	5
	5204	Cotton sewing thread, whether or not put up for retail sale	5
	5205	Cotton yarn [other than khadi yarn]	5
	5206	Cotton yarn [other than khadi yarn]	5
	5207	Cotton yarn [other than khadi yarn]	5
	5208	Woven fabrics of cotton	5
	5209	Woven fabrics of cotton	5
	5210	Woven fabrics of cotton	5
	5211	Woven fabrics of cotton	5
	5212	Woven fabrics of cotton	5
	52	Gandhi Topi	NIL
	52	Khadi yarn	NIL
Chapter 53	Flex raw, Vegetable materials & Paper yarn
	HSN Code	Description	Rate (%)	CESS (%)
	53	Coir pith compost other than those 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 I]	NIL
	5301	All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)	5
	5302	True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)	5
	5303	Jute fibres, raw or processed but not spun	NIL
	5303	All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)	5
	5305	Coconut, coir fibre	NIL
	5305	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn (“, including coir pith compost put up in unit container and bearing a brand name” inserted on 27/07/2018)	5
	5306	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn (“, including coir pith compost put up in unit container and bearing a brand name” inserted on 27/07/2018)	5
	5307	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn (“, including coir pith compost put up in unit container and bearing a brand name” inserted on 27/07/2018)	5
	5308	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn (“, including coir pith compost put up in unit container and bearing a brand name” inserted on 27/07/2018)	5
	5309	Woven fabrics of other vegetable textile fibres, paper yarn	5
	5310	Woven fabrics of other vegetable textile fibres, paper yarn	5
	5311	Woven fabrics of other vegetable textile fibres, paper yarn	5
Chapter 54	Synthetic felaments, Woven fabrics & Rayons

	HSN Code	Description	Rate (%)	CESS (%)
	5405	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.	12
	5405	All goods other than artificial filament yarns	18
	5401	Sewing thread of manmade filaments, whether or not put up for retail sale	12
	5402	All synthetic filament yarn such as nylon, polyester, acrylic, etc.	12
	5402	All goods other than synthetic filament yarns	18
	5403	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.	12
	5403	All goods other than artificial filament yarns	18
	5404	All synthetic filament yarn such as nylon, polyester, acrylic, etc.	12
	5404	All goods other than synthetic filament yarns	18
	5406	All synthetic filament yarn such as nylon, polyester, acrylic, etc.	12
	5406	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.	12
	5406	All goods other than synthetic filament yarns	18
	5407	Woven fabrics of manmade textile materials	5
	5408	Woven fabrics of manmade textile materials	5
Chapter 55	Synthetic felament tows & Polyster staple fiber

	HSN Code	Description	Rate (%)	CESS (%)
	5501	Synthetic or artificial filament tow	18
	5502	Synthetic or artificial filament tow	18
	5503	Synthetic or artificial staple fibres	18
	5504	Synthetic or artificial staple fibres	18
	5505	Waste of manmade fibres	18
	5506	Synthetic or artificial staple fibres	18
	5507	Synthetic or artificial staple fibres	18
	5508	Sewing thread of manmade staple fibres	12
	5509	Yarn of manmade staple fibres	12
	5510	Yarn of manmade staple fibres	12
	5511	Yarn of manmade staple fibres	12
	5512	Woven fabrics of manmade staple fibres	5
	5513	Woven fabrics of manmade staple fibres	5
	5514	Woven fabrics of manmade staple fibres	5
	5515	Woven fabrics of manmade staple fibres	5
	5516	Woven fabrics of manmade staple fibres	5
Chapter 56	Towels, Napkins, ropes & Netting materials

	HSN Code	Description	Rate (%)	CESS (%)
	5601	Wadding of textile materials and articles thereof; such as Absorbent cotton wool	12
	5602	Felt, whether or not impregnated, coated, covered or laminated	12
	5603	Nonwovens, whether or not impregnated, coated, covered or laminated	12
	5604	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics	12
	5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread	12
	5606	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	12
	5607	Jute twine, coir cordage or ropes	5
	5607	Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics (inserted w.e.f 14/11/2017 : other than jute twine, coir cordage or ropes)	12
	5607	Coir articles	5
	5608	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials	5
	5609	Coir articles	5
	5609	Products of coir	5
	5609	Articles of yarn, strip or the like of heading 5404 or 5405, twine, cord-age, rope or cables, not elsewhere specified or included [inserted w.e.f 14/11/2017 :other than products of coir]	12
	5609	Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps	5
	56050010	Real zari thread (gold) and silver thread, combined with textile thread	5
Chapter 57	Carpets & Floor coverings textile Handlooms
	HSN Code	Description	Rate (%)	CESS (%)
	57	Handmade carpets and other handmade textile floor coverings (including namda/gabba)	5
	5701	Carpets and other textile floor coverings, knotted, whether or not made up	12
	5702	Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs	12
	5703	Carpets and other textile floor coverings, tufted, whether or not made up	12
	5704	Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up	12
	5705	Coir mats, matting and floor covering	5
	5705	Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom	12
Chapter 58	Labels, Bades, Woven pile & Chennile, Terry towelings

	HSN Code	Description	Rate (%)	CESS (%)
	5801	‘Corduroy fabrics’ substituted with ‘All goods’ on 27/07/2018	5
	5801	Woven pile fabrics and chenille fabrics except corduroy fabrics, other than fabrics of heading 5802 or 5806 removed on 27/07/2018	12
	5802	Terry towelling and similar woven terry fabrics, other than narrow fab-rics of heading 5806; tufted textile fabrics, other than products of heading 5703	12
	5803	Gauze, other than narrow fabrics of heading 5806	12
	5804	Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006	12
	5804	Handmade lace	5
	5805	Hand-woven tapestries	5
	5805	Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up	12
	5806	Narrow woven fabrics, other than goods of heading 5807; narrow fab-rics consisting of warp without weft assembled by means of an adhe-sive (bolducs)	5
	5807	Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered	12
	5808	Hand-made braids and ornamental trimming in the piece	5
	5808	Saree fall	5
	5808	Braids in the piece; ornamental trimmings in the piece, without em-broidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]	12
	5809	Embroidery or zari articles, that is to say,imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal	5
	5809	Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]	12
	5810	Hand embroidered articles	5
	5810	Embroidery or zari articles, that is to say,imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal	5
	5810	Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]	12
	5811	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810	12
Chapter 59	Rubberised textile fabrics, Convayer belts

	HSN Code	Description	Rate (%)	CESS (%)
	5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	12
	5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	12
	5903	Textile fabrics impregnated, coated, covered or laminated with plas-tics, other than those of heading 5902	12
	5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	12
	5905	Textile wall coverings	12
	5906	Rubberised textile fabrics, other than those of heading 5902	12
	5907	Textile fabrics otherwise impregnated, coated or covered; painted can-vas being theatrical scenery, studio backcloths or the like	12
	5908	Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated	12
	5909	Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials	12
	5910	Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or re-inforced with metal or other material	12
	5911	Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet im-pregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles	12
Chapter 60	Pile,Wrap Knit,Tarry & Croched fabrics
	HSN Code	Description	Rate (%)	CESS (%)
	60	Knitted or crocheted fabrics [All goods]	5
Chapter 61	Men & Women Clothing
	HSN Code	Description	Rate (%)	CESS (%)
	61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	5
	61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece	12
	6117	Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece	5
	6117	Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece	5
Chapter 62	Men & Women Jackets, Coats & Garments
	HSN Code	Description	Rate (%)	CESS (%)
	62	Articles of apparel and clothing accessories,(or cap/topi inserted on 27/07/2018) not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	5
	62	Articles of apparel and clothing accessories,(or cap/topi inserted on 27/07/2018) not knitted or crocheted, of sale value exceeding Rs. 1000 per piece	12
	6214	Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece	5
	6214	Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece	12
Chapter 63	Blankets & Bedsheets
	HSN Code	Description	Rate (%)	CESS (%)
	63	Indian National Flag	NIL
	63	Other made up textile articles, sets,(deleted w.e.f 14/11/2017: worn clothing and worn textile articles and rags), of sale value not exceeding Rs. 1000 per piece	5
	63	Other made up textile articles, sets, ( deleted w.e.f 10/11/2017 : worn clothing and other worn textile articles and rags), of sale value exceeding Rs. 1000 per piece	12
	6309	Worn clothing, and other worn articles; rags	5
Chapter 64	Shoes & Footwear Products
	HSN Code	Description	Rate (%)	CESS (%)
	6401	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes	18
	6402	Other footwear with outer soles and uppers of rubber or plastics	18
	6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	18
	6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	18
	6405	Other footwear	18
	6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	18
	64	Footwear having a retail sale price not exceeding (Rs.500 1000 substituted on 27/07/2018) per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.	5
Chapter 65	Hats & Accessories

	HSN Code	Description	Rate (%)	CESS (%)
	6507	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	18
	6501	Textile caps	12
	6501	Hat-forms, hat bodies and hoods of felt [other than textile caps], neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt	18
	6501	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5
	6502	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	18
	6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed : deleted w.e.f 14/11/2017	12
	6505	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5
	6506	Other headgear, whether or not lined or trimmed	18
	65040000	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	18
Chapter 66	Umbrellas & Accessories

	HSN Code	Description	Rate (%)	CESS (%)
	6507	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	18
	6501	Textile caps	12
	6501	Hat-forms, hat bodies and hoods of felt [other than textile caps], neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt	18
	6501	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5
	6502	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	18
	6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed : deleted w.e.f 14/11/2017	12
	6505	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5
	6506	Other headgear, whether or not lined or trimmed	18
	65040000	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	18
Chapter 67	Artificial flowers, Wigs & False Beards

	HSN Code	Description	Rate (%)	CESS (%)
	6701	Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of head-ing 0505 and worked quills and scapes)	12
	6702	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit	18
	6703	Human hair, dressed, thinned, bleached or otherwise worked	NIL
	6703	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	18
	6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included	18
Chapter 68	Monumental & Building Stones
	HSN Code	Description	Rate (%)	CESS (%)
	6801	Setts, curbstones and flagstones, of natural stone (except slate)	18
	6803	Worked slate and articles of slate or of agglomerated slate	18
	6808	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders	18
	6802	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
	6802	Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)	12
	6802	Statues, statuettes, pedestals, high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foilage, etc ; other ornamental goods essentially of stone	12
	6802	All goods other than:-	18
		(i) all goods of marble and granite;
		(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
	6802	Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone [Statues, statuettes, pedestals, high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foilage, etc ; other ornamental goods essentially of stone]	18
	6804	Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials	18
	6805	Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up	18
	6806	Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69	18
	6807	Articles of asphalt or of similar material (for example, petroleum itumen or coal tar pitch)	18
	6809	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented	18
	6810	Pre cast Concrete Pipes	18
	6810	Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering	18
	6811	Articles of asbestos-cement, of cellulose fibre-cement or the like	18
	6812	Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813	18
	6813	Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials	18
	6814	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials	18
	6815	(Fly ash bricks deleted w.e.f 14/11/2017) and fly ash blocks	12
	6815	Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content	5
	6815	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included	18
	6815	Stone art ware, stone inlay work	18
	68	Idols of stone [including marble]	12
	68	Sand lime bricks or Stone inlay work	12
Chapter 69	Bricks, Blocks & Ceramics
	HSN Code	Description	Rate (%)	CESS (%)
	6904	Ceramic flooring blocks, support or filler tiles and the like	18
	6905	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	18
	6906	Salt Glazed Stone Ware Pipes	18
	6906	Ceramic pipes, conduits, guttering and pipe fittings	18
	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	18
	6902	Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths	18
	6903	Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths	18
	6907	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	18
	69	Idols made of clay	NIL
	6909	Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic.	12
	6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture	18
	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	18
	6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	12
	6912	Tableware, kitchenware, other household articles and toilet articles, other than porcelain or china	12
	6912	Tableware and kitchenware of clay and terracotta, other clay articles	12
	6913	Statues and other ornamental articles	12
	6913	Statuettes and other ornamental ceramic articles	18
	6913	Statuettes & other ornamental ceramic articles (incl blue potteries)	12
	6914	Other ceramic articles	18
	69120040	Earthen pot and clay lamps	NIL
	69051000	Earthen or roofing tiles	5
	69041000	Building bricks	5
	69010010	Bricks of fossil meals or similar siliceous earths	5
Chapter 70	Glasses, Mirrors, Flasks
	HSN Code	Description	Rate (%)	CESS (%)
	7001	Cullet or other waste or scrap of glass	5
	7002	Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked	18
	7003	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	18
	7004	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	18
	7005	Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	18
	7007	Safety glass, consisting of toughened (tempered) or laminated glass	18
	7008	Multiple-walled insulating units of glass	18
	7009	Glass mirrors, whether or not framed, including rear-view mirrors	18
	7009	Ornamental framed mirrors	12
	7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	18
	7011	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like	18
	7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	18
	7014	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked	18
	7015	Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses	18
	7016	Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms	18
	7017	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated	18
	7018	Bangles, beads and small ware	5
	7018	Glass statues [other than those of crystal]	12
	7018	Glass bangles (except those made from precious metals)	NIL
	7018	Glass beads.	5
	7018	Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof oth er than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter	18
	7019	Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)	18
	7020	Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]	12
	7020	Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns	12
	7020	Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]	18
	70060000	Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	18
	701510	Glasses for corrective spectacles and flint buttons	12
Chapter 71	Pearls, Diamonds, Gold, Platinum
	HSN Code	Description	Rate (%)	CESS (%)
	7107	Base metals clad with silver, not further worked than semi-manufactured	3
	7109	Base metals or silver, clad with gold, not further worked than semi-manufactured	3
	7111	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured	3
	7101	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport	3
	7102	Diamonds, non-industrial unworked or simply sawn, cleaved or bruted, including unsorted diamonds	0.25
	7102	Diamonds, whether or not worked, but not mounted or set [other than industrial or non-industrial Unworked or simply sawn, cleaved or bruted, including unsorted diamonds]	3
	7103	Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped	0.25
	7103	Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]	3
	7104	Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped	0.25
	7104	Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]	3
	7105	Dust and powder of natural or synthetic precious or semi-precious stones	3
	7106	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form	3
	7108	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form	3
	7110	Platinum, unwrought or in semi-manufactured forms, or in powder form	3
	7112	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.	3
	7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	3
	7113	Silver filigree work	3
	7114	Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal	3
	7115	Other articles of precious metal or of metal clad with precious metal	3
	7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	3
	7117	Imitation jewellery	3
	7117	Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)	3
	7118	Coin	3
	71	Rupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 )	NIL
Chapter 72	Iron, Alloys, Scrap & Granules

	HSN Code	Description	Rate (%)	CESS (%)
	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms	18
	7202	Ferro-alloys	18
	7203	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms	18
	7204	Ferrous waste and scrap; remelting scrap ingots of iron or steel	18
	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel	18
	7206	Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)	18
	7207	Semi-finished products of iron or non-alloy steel	18
	7208	All flat-rolled products of iron or non-alloy steel	18
	7209	All flat-rolled products of iron or non-alloy steel	18
	7210	All flat-rolled products of iron or non-alloy steel	18
	7211	All flat-rolled products of iron or non-alloy steel	18
	7212	All flat-rolled products of iron or non-alloy steel	18
	7213	All bars and rods, of iron or non-alloy steel	18
	7214	All bars and rods, of iron or non-alloy steel	18
	7215	All bars and rods, of iron or non-alloy steel	18
	7216	Angles, shapes and sections of iron or non-alloy steel	18
	7217	Wire of iron or non-alloy steel	18
	7218	Stainless steel in ingots or other primary forms; semi-finished products of stainless steel	18
	7219	All flat-rolled products of stainless steel	18
	7220	All flat-rolled products of stainless steel	18
	7221	All bars and rods, of stainless steel	18
	7222	All bars and rods, of stainless steel	18
	7223	Wire of stainless steel	18
	7224	Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel	18
	7225	All flat-rolled products of other alloy steel	18
	7226	All flat-rolled products of other alloy steel	18
	7227	All bars and rods of other alloy steel.	18
	7228	All bars and rods of other alloy steel.	18
	7229	Wire of other alloy steel	18
Chapter 73	Iron tube, piles & Sheets

	HSN Code	Description	Rate (%)	CESS (%)
	7301	Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel	18
	7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails	18
	7303	Tubes, pipes and hollow profiles, of cast iron	18
	7304	Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel	18
	7305	Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel	18
	7306	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel	18
	7307	Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel	18
	7308	Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]	18
	7309	Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	18
	7310	Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners	12
	7310	Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	18
	7311	Containers for compressed or liquefied gas, of iron or steel	18
	7312	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated	18
	7313	Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel	18
	7314	Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel	18
	7315	Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90	18
	7316	Anchors, grapnels and parts thereof, of iron or steel	18
	7317	Animal shoe nails	12
	7317	Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper	18
	7318	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel	18
	7319	Sewing needles	12
	7319	Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included	18
	7320	Springs and leaves for springs, of iron and steel	18
	7321	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel	12
	7321	LPG stoves, (inserted w.e.f 14/11/2017 :ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]	18
	7321	Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel	18
	7322	Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel	18
	7323	Table, kitchen or other household articles of iron & steel; Utensils	12
	7323	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel	18
	7324	Sanitary ware and parts thereof of iron and steel	18
	7325	Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system	18
	7326	Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners	12
	7326	Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal	18
	7326	Art ware of iron	12
Chapter 74	Copper Mattes, Rods, Bars, Wires, Plates
	HSN Code	Description	Rate (%)	CESS (%)
	7405	Master alloys of copper	18
	7413	Stranded wires and cables	18
	7401	Copper mattes; cement copper (precipitated copper)	18
	7402	Unrefined copper; copper anodes for electrolytic refining	18
	7403	Refined copper and copper alloys, unwrought	18
	7404	Copper waste and scrap	18
	7406	Copper powders and flakes	18
	7407	Copper bars, rods and profiles	18
	7408	Copper wire	18
	7409	Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm	18
	7410	Copper foils	18
	7411	Copper tubes and pipes	18
	7412	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)	18
	7415	Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper	18
	7418	Table, kitchen or other household articles of copper; Utensils	12
	7418	All goods other than utensils i.e. sanitary ware and parts thereof of copper,(inserted w.e.f 14/11/2017 : table, kitchen or other household) articles	18
	7419	Other articles of copper [including chain and parts thereof under 741910 and other articles under 741999] but not including metal castings under 74199100	18
	7419	Art ware of brass, copper/ copper alloys, electro plated with nickel/silver	12
	7419	Brass Kerosene Pressure Stove	12
	74199100	Metal castings (substituted on 27/07/2018)	18
	74199100	Other articles of copper [other than Brass Kerosene Pressure Stove]	18
Chapter 75	Nickel Mattes & Unwrought Nickel
	HSN Code	Description	Rate (%)	CESS (%)
	7504	Nickel powders and flakes	18
	7501	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy	18
	7502	Unwrought nickel	18
	7503	Nickel waste and scrap	18
	7505	Nickel bars, rods, profiles and wire	18
	7506	Nickel plates, sheets, strip and foil	18
	7507	Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)	18
	7508	Other articles of nickel	18
Chapter 76	Unwrought Aluminium- Rods, Sheets & Profiles
	HSN Code	Description	Rate (%)	CESS (%)
	7609	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	18
	7611	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	18
	7601	Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods	18
	7602	Aluminium waste and scrap	18
	7603	Aluminium powders and flakes	18
	7604	Aluminium bars, rods and profiles	18
	7605	Aluminium wire	18
	7606	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm	18
	7607	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm	18
	7608	Aluminium tubes and pipes	18
	7610	Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures [Except 76101000]	18
	7612	Aluminium casks, drums, cans, boxes, etc.	18
	7613	Aluminium containers for compressed or liquefied gas	18
	7614	Stranded wires and cables, (inserted w.e.f : 14/11/207 :plaited bands and the like, of aluminium, not electrically insulated)	18
	7615	Table, kitchen or other household articles of aluminium; Utensils	12
	7615	All goods other than utensils i.e. sanitary ware and parts thereof, (inserted w.e.f 14/11/2017 : table, kitchen or other household articles, of aluminium)	18
	7616	Other articles of aluminium	18
	7616	Aluminium art ware	12
	76101000	Doors, windows and their frames and thresholds for doors	18
Chapter 78	Unwrought Lead – Rods, Sheets & Profiles
	HSN Code	Description	Rate (%)	CESS (%)
	7801	Unwrought lead	18
	7802	Lead waste and scrap	18
	7804	Lead plates, sheets, strip and foil; lead powders and flakes	18
	7806	Other articles of lead (including sanitary fixtures and Indian lead seals)	18
Chapter 79	Unwrought Zinc – Rods, Sheets & Profiles
	HSN Code	Description	Rate (%)	CESS (%)
	7901	Unwrought zinc	18
	7902	Zinc waste and scrap	18
	7903	Zinc dust, powders and flakes	18
	7904	Zinc bars, rods, profiles and wire	18
	7905	Zinc plates, sheets, strip and foil	18
	7907	Other articles of zinc including sanitary fixtures	18
Chapter 80	Unwrought Tin – Rods, Sheets & Profiles
	HSN Code	Description	Rate (%)	CESS (%)
	8001	Unwrought tin	18
	8002	Tin waste and scrap	18
	8003	Tin bars, rods, profiles and wire	18
	8007	Other articles of tin	18
Chapter 81	Magnesium, Cobalt, Tungsten Articles
	HSN Code	Description	Rate (%)	CESS (%)
	8101	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8102	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8103	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8104	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8105	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8106	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8107	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8108	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8109	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8110	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8111	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8112	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	18
	8113	Cermets and articles thereof, including waste and scrap	18
Chapter 82	Hand Tools & Cutlery
	HSN Code	Description	Rate (%)	CESS (%)
	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.	NIL
	8202	Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)	18
	8203	Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools	18
	8204	Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles	18
	8205	Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks	18
	8206	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale	18
	8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	18
	8208	Knives and cutting blades, for machines or for mechanical appliances	18
	8209	Plates, sticks, tips and the like for tools, unmounted, of cermets	18
	8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	12
	8212	Razors and razor blades (including razor blade blanks in strips)	18
	8214	Paper knives, Pencil sharpeners and blades therefor	12
	8214	Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]	18
	8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	12
	82130000	Scissors, tailors’ shears and similar shears, and blades therefor	18
	82100000	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink	18
Chapter 83	Locks, Metal Mountings & Fittings
	HSN Code	Description	Rate (%)	CESS (%)
	8303	Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal	18
	8304	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403	18
	8301	Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal	18
	8302	Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal	18
	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal	18
	8306	Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal, metal bidriware.	12
	8306	Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)	12
	8307	Flexible tubing of base metal, with or without fittings	18
	8308	Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal	18
	8309	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal	18
	8310	Sign-plates, name-plates, ad- dress-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405	18
	8311	Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying	18
	83	Idols of metals[Other than precious metals]	12
Chapter 84	Industrial Machinery
	HSN Code	Description	Rate (%)	CESS (%)
	8401	Fuel elements (cartridges), non-irradiated, for nuclear reactors	12
	8401	Nuclear reactors; machinery and apparatus for isotopes separation	18
	8402	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers	18
	8403	Central heating boilers other than those of heading 8402	18
	8404	Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units	18
	8405	Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	18
	8406	Steam turbines and other vapour turbines	18
	8407	Spark-ignition reciprocating or rotary internal combustion piston engine [inserted w.e.f 14/11/2017 :other than aircraft engines]	18
	84071000	Aircraft engines	5
	8408	Fixed Speed Diesel Engines of power not exceeding 15HP	12
	8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	28
	8409	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	28
	8410	Hydraulic turbines, water wheels, and regulators therefor	18
	8411	Aircraft engines	5
	8411	Turbo-jets, turbo-propellers and other gas turbines turbo-jets	18
	8412	Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]	18
	8413	Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]	18
	8413	Hand pumps and parts thereof	5
	8413	Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	12
	8413	Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [841311], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [841330], [deleted w.e.f 14/11/2017 : concrete pumps [84134000], other rotary positive displacement pumps [841360], [other than hand pumps falling under tariff item 84131110]	28
	8414	Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (inserted w.e.f : 14/11/2017 : [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]	18
	8415	Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	28
	8416	Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	18
	8417	Industrial or laboratory furnaces and ov- ens, including incinerators, non-electric	18
	8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415	18
	8419	Storage water heaters, non-electric [841919] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [84198920], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semiconductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers;apparatus for chemical vapour deposition on LCD substratus [84198970]; parts [841990]	18
	8419	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]	18
	8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller inserted on 27/07/2018]	18
	8420	Hand operated rubber roller	12
	8421	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases	18
	8422	Dish washing machines, household [8422 11 00] and other [8422 19 00]	28
	8423	Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [deleted w.e.f 14/11/2017 :other than electric or electronic weighing machinery]	18
	8423	Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds	18
	8424	Nozzles for drip irrigation equipments or nozzles for sprinkles	12
	8424	Nozzles for drip irrigation equipment or nozzles for sprinklers	12
	8424	Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers	18
	8424	Fire extinguishers	18
	8425	Pulley tackle and hoists other than skip hoists; winches and capstans; jacks	18
	8426	Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane	18
	8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	18
	8428	Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	18
	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	18
	8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers	18
	8431	Parts suitable for use solely or principally with the machinery of headings 8425 to 8430	18
	8432	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers (inserted w.e.f 14/11/2017 Parts [8432 90])	12
	8433	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 (inserted w.e.f 14/11/2017 parts [8433 90 00])	12
	8434	Milking machines and dairy machinery	12
	8435	Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages	18
	8436	Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders	12
	8437	Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof	5
	8438	Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils	18
	8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	18
	8440	Book-binding machinery, including book-sewing machines	18
	8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	18
	8442	Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	18
	8443	Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; (Inserted w.e.f : 14/11/2017 : Other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof [ deleted w.e.f 14/11/2017 :other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]	18
	8443	Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle	18
	8444	Machines for extruding, drawing, texturing or cutting man-made textile materials	18
	8445	Amber charkha	NIL
	8445	Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447	18
	8446	Handloom [weaving machinery]	NIL
	8446	Weaving machines (looms)	18
8447	Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting	18
8448	Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)	18
8449	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats	18
8450	Household or laundry-type washing machines, including machines which both wash and dry	18
8451	Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics	18
8452	Sewing machines,( inserted w.e.f 14/11/2017 )other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines	12
8453	Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines	18
8454	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries	18
8455	Metal-rolling mills and rolls therefor	18
8456	Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes	18
8457	Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal	18
8458	Lathes (including turning centres) for removing metal	18
8459	Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458	18
8460	Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461	18
8461	Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included	18
8462	Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above	18
8463	Other machine-tools for working metal, or cermets, without removing material	18
8464	Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass	18
8465	Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials	18
8466	Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand	18
8467	Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor	18
8468	Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances	18
84	Pawan Chakki that is Air Based Atta Chakki	5
84	Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants	5
84	E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the EWaste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, (deleted : 14 /11/2017 : including the components, consumables, parts and spares which make these products operational;)[ Inserted : 14/11/2017 : whole or in part if discarded as waste by the consumer or bulk consumer]	5
84	Disposable sterilized dialyzer or micro barrier of artificial kidney	5
84	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	18
84	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	18
8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers	18
8471	Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included	18
8472	Perforating or stapling machines (sta- plers), pencil sharpening machines	18
8472	Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, (inserted w.e.f : 14/11/2017 pencil sharpening machines, perforating or stapling machines [other than Braille typewriters, electric or non-electric, (deleted w.e.f : 14/11/2017 :Perforating or stapling machines (staplers), pencil sharpening machines]	18
8473	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472	18
8474	Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in sol- id (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand	18
8475	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware	18
8476	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	18
8477	Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter	18
8478	Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter	18
8479	Composting Machines	12
8479	Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [deleted w.e.f : 14/11/2017 :other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] inserted w.e.f : 14/11/2017 : [other than Composting Machines.	18
8479	Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]	28
8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	18
8481	Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves	18
8482	Ball bearing, Roller Bearings	18
8483	Plain shaft bearings	18
8483	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)	28
8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	18
8486	Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories	18
8487	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter	18
84224000	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]	18
84223000	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]	18
84222000	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]	18
84149012	Parts of air or vacuum pumps and compressors of bicycle pumps	12
84142020	Other hand pumps	12
84142010	Bicycle pumps	12
84138190	Hydraulic Pumps for Tractors	18
84082020	Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor	18
841920	Medical, surgical or laboratory sterilisers	18
841919	Solar water heater and system	5
841391	Hand pumps and parts thereof	5
Chapter 85	Electrical Parts & Electronics
	HSN Code	Description	Rate (%)	CESS (%)
	8501	Electric motors and generators (excluding generating sets)	18
	8502	Electric generating sets and rotary converters	18
	8503	Parts suitable for use solely or principally with the machines of heading 8501 or 8502	18
	8504	Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)	18
	8504	Static converters (for example, rectifiers) and inductors, (inserted w.e.f : 14/11/2017 Electrical transformers) [other than Transformers Industrial Electronics; (deleted w.e.f : 14/11/2017 : Electrical Transformer); Static Convertors (UPS)]	18
	8505	Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads	18
	8506	Primary cells and primary batteries	18
	8507	Electric accumulators, including separators therefor, whether or not rectangular (including square) [other than Lithiumion battery; inserted on 27/07/2018]	28
	8508	Vacuum i.e vaccum cleaners	18
	8509	Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]	18
	8509	Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [inserted w.e.f 14/11/2017 :other than wet grinder consisting of stone as a grinder]	28
	8509	Wet grinder consisting of stone as a grinder”	12
	8510	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor	18
	8511	Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines	18
	8511	Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines	28
	8512	Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles	18
	8513	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512	18
	8514	Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss	18
	8515	Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets	18
	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545	18
	8517	Telephones for cellular networks or for other wireless networks	12
	8517	Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528	18
	8517	ISDN System [8517 69 10], ISDN Termi- nal Adaptor [8517 69 20], X 25 Pads [8517 69 40]	18
	8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [deleted w.e.f : 14/11/2017 other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; (inserted w.e.f : 14/11/2017 : audio-frequency electric amplifiers; electric sound amplifier set)	18
	8519	Sound recording or reproducing apparatus	18
	8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner	18
	8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521	18
	8523	Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37	18
	8525	Closed-circuit television (CCTV), [inserted w.e.f : 14/11/2017 : transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]	18
	8525	Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]	18
	8525	Digital Cameras and Video Cameras Recorders [other than CCTV]	28
	8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	18
	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	18
	8528	Computer monitors not exceeding 20 inches, (inserted w.e.f 14/11/2017 : and set top Box for Television (TV)	18
	8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches] substituted on 27/07/2018 with [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]	28
	8528	Television set (including LCD or LED television) of screen size not exceeding 68 cm	18
	8529	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528	18
	8530	Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)	18
	8531	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530	18
	8532	Electrical capacitors, fixed, variable or adjustable (pre-set)	18
	8533	Electrical resistors (including rheostats and potentiometers), other than heating resistors	18
	8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts	18
	8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables	18
	8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517	18
	8538	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537	18
	8539	LED lamps	12
	8539	Electrical Filaments or discharge lamps (inserted w.e.f : 14/11/2017 including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]	18
	8539	Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]	18
	8540	Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)	18
	8541	Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals	18
	8542	Electronic integrated circuits	18
	8543	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter	18
	8544	Winding Wires; Coaxial cables; Optical Fiber	18
	8544	Insulated (including enamelled or anodised) wire, cable (inserted w.e.f : 14/11/2017 : including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors shall be substituted [other than Winding Wires; Coaxial cables; Optical Fiber]	18
	8545	Carbon electrodes (inserted w.e.f : carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes)	18
	8545	Brushes [85452000] and goods under 8545 (including arc lamp carbon and battery carbon)	18
	8546	Electrical insulators of any material	18
	8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material	18
	8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	18
	85340000	Printed Circuits	18
	852560	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.	12
	852290	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]	18
85	E-waste Explanation: For the purpose of this entry, e-waste meanselectrical and electronic equipment listed in Schedule I of the EWaste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational	5
85	Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants	5
85	Parts for manufacture of Telephones for cellular networks or for other wireless networks	12
85	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	18
Chapter 86	Railway Locomotives & Parts

	HSN Code	Description	Rate (%)	CESS (%)
	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)	5
	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)	5
	8609	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]	18
	8601	Rail locomotives powered from an external source of electricity or by electric accumulators	5
	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof	5
	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604	5
	8606	Railway or tramway goods vans and wagons, not self-propelled	5
	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof	5
	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	5
Chapter 87	Tractors & Motor Vehicles
	HSN Code	Description	Rate (%)	CESS (%)
	87	Fuel Cell Motor Vehicles	12
	8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	12
	8701	Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)	12
	8701	Road Tractors for semi-trailers of engine capacity more than 1800 cc	28
	8702	Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 )	28
	8703	Other Old and used vehicles	12	NIL
	8703	Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.	18	NIL
	8703	Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation. – For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	18	NIL
	8703	Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation. – For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	18	NIL
	8703	Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.	18	NIL
	8703	Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	NIL
	8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons ,other than those mentioned at S. Nos. 1308 to 1320 above	28	15
	8703	Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles	28	NIL
	8703	Three wheeled vehicles	28	NIL
	8703	Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation. – For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	18	NIL
	8703	Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation. – For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	18	NIL
	8703	Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.	18	NIL
	8703	Other Old and used vehicles	12	NIL
	8704	Refrigerated motor vehicles	18
	8704	Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]	28
	8705	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)	18
	8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	28
	8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705	28
	8708	Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle	18
	8708	Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]	28
	8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	18
	8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc)	28
	8711	Motorcycles of engine capacity exceeding 350 cc.	28	3
	8712	Bicycles and other cycles (including delivery tricycles), not motorised	12
	8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled	5
	8714	Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712	12
	8714	Parts and accessories of vehicles of headings 8711 and 8713	18
	8715	Baby carriages and parts thereof	18
	8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]	18
	87162000	Self-loading or self-unloading trailers for agricultural purposes	12
	87089900	Hydraulic and its parts thereof for tractor	18
	87089900	Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors	18
	87089400	Steering wheels and its parts thereof for tractor	18
	87089300	Clutch assembly and its parts thereof for tractors	18
	87089200	Silencer assembly for tractors and arts thereof	18
	87089100	(i) Radiator assembly for tractors and parts thereof	18
	87089100	(ii) Cooling system for tractor engine and parts thereof	18
	87087000	Road wheels and parts and accessories thereof for tractors	18
	87085000	Transaxles and its parts thereof for tractors	18
	87084000	Gear boxes and parts thereof for tractors	18
	87083000	Brakes assembly and its parts thereof for tractors	18
	87081010	Bumpers and parts thereof for tractors	18
	87031010	Electrically operated vehicles, including three wheeled electric motor vehicles.	28	NIL
	871680	Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles	12
	870380	Electrically operated vehicles, including three wheeled electric motor vehicles.	28	NIL
	870370	Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	NIL
	870360	Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	NIL
	870350	Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	NIL
	870340	Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	NIL
	870331	Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	3
	870322	Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	1
	870321	Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.	28	1
	870240	Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver	28	16
	870230	Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver	28	16
	870220	Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver	28	16
	870210	Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver	28	16
	87	Electrically operated vehicles, including two and three wheeled electric motor vehicles	12
Chapter 88	Balloons, Parachutes & Airlift Gear
	HSN Code	Description	Rate (%)	CESS (%)
	8801	Balloons and dirigibles, gliders and other non-powered aircraft	18
	8802	Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.	5
	8802	Aircrafts for personal use	28	3
	8803	Parts of goods of heading 8801	NIL
	8803	Parts of goods of heading 8802	5
	8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof	18
	8805	Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof	18
	88026000	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	NIL
Chapter 89	Cruise Ships & Boats
	HSN Code	Description	Rate (%)	CESS (%)
	8904	Tugs and pusher craft	5
	8901	Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods	5
	8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products	5
	8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes	28	3
	8905	Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms	5
	8906	Other vessels, including warships and lifeboats other than rowing boats	5
	8907	Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons)	5
	89080000	Vessels and other floating structures for breaking up	18
Chapter 90	Medical, Chemical & Astronomy
	HSN Code	Description	Rate (%)	CESS (%)
	9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	12
	9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	18
	9001	Contact lenses; Spectacle lenses	12
	9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	18
	9002	Intraocular lens	12
	9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]	18
	9003	Frames and mountings for spectacles, goggles or the like, and parts thereof	12
	9004	Spectacles, corrective (inserted w.e.f : 14/11/2017 : [other than goggles for correcting vision]	12
	9004	Spectacles [other than corrective]; goggles (inserted w.e.f : 14/11/2017 including those for correcting vision)	18
	9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	18
	9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	18
	9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	18
	9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	18
	9010	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	18
	9011	Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection	18
	9012	Microscopes other than optical micro- scopes; diffraction apparatus	18
	9013	Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter	18
	9014	Direction finding compasses; other navigational instruments and appliances	18
	9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	18
	9016	Balances of a sensitivity of 5 cg or better, with or without weights [deleted w.e.f 14/11/2017 :other than electric or electronic balances]	18
	9016	Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights	18
	9017	Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter	18
	9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments	12
	9019	Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	12
	9021	Hearing aids	NIL
	9021	(inserted w.e.f 14/11/2017 :Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens.) Orthopaedic appliances, including crutches, surgical belts and trusses : deleted w.e.f 14/11/2017	12
	9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light	18
	9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension genera- tors, control panels and desks, screens, examinations or treatment tables, chairs and the light	18
	9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses	18
	9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	18
	9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	18
	9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032	18
	9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	18
	9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor	18
	9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes	18
	9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations	18
	9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	18
	9032	Automatic regulating or controlling instruments and apparatus	18
	901720	Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments	12
	90	Coronary stents and coronary stent systems for use with cardiac catheters	5
	90	Disposable sterilized dialyzer or micro barrier of artificial kidney	5
Chapter 91	Watches & Clocks
	HSN Code	Description	Rate (%)	CESS (%)
	9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	18
	9107	Time switches with clock or watch movement or with synchronous motor	18
	9101	Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal	18
	9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	18
	9103	Clocks with watch movements, excluding clocks of heading 9104	18
	9105	Other clocks	18
	9106	Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)	18
	9108	Watch movements, complete and assembled	18
	9109	Clock movements, complete and assembled	18
	9110	Complete clock movements, unassembled or partly assembled (movement sets); incomplete (inserted w.e.f 14/11/2017 : watch ) or clock movements, assembled; rough (inserted w.e.f : 14/11/2017 watch) or clock movements	18
	9110	Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough	18
	9111	Watch cases and parts thereof	18
	9112	Clock cases, (deleted w.e.f : 14/11/2017 :and parts thereof) [inserted w.e.f 14/11/2017 : and cases of a similar type for other goods of this chapter, and parts thereof]	18
	9112	Cases for other than clocks, and parts thereof	28
	9113	Watch straps, watch bands and watch bracelets, and parts thereof	18
	9114	Other clock parts	18
	9114	Other watch parts	18
Chapter 92	Musical Instruments
	HSN Code	Description	Rate (%)	CESS (%)
	9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	18
	9202	Other string musical instruments (for example, guitars, violins, harps)	18
	9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	18
	9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	18
	9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments	18
	9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds	18
	92060000	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	18
	92	Indigenous handmade musical instruments	NIL
Chapter 93	Military Weapons & firearms
	HSN Code	Description	Rate (%)	CESS (%)
	9302	Revolvers and pistols, other than those of heading 9303 or 9304	28
	9304	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307	18
	9307	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor	18
	9301	Military weapons other than revolvers, pistols	18
	9303	Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)	18
	9305	Parts and accessories of articles of headings 9301 to 9304	18
	9306	Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads	18
Chapter 94	Furniture, Bedding & lighting
	HSN Code	Description	Rate (%)	CESS (%)
	9401	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [inserted w.e.f 14/11/2017 : other than seats of a kind used for aircraft]	18
	94011000	Aircraft seats	5
	9401	Furniture of bamboo, rattan and cane	12
	9402	Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles	18
	9403	Furniture wholly made of bamboo, cane or rattan	12
	9403	Other furniture [other than bamboo furniture, inserted w.e.f 14/11/2017 :cane or rattan furniture] and parts thereof	18
	9403	Furniture of bamboo, rattan and cane	12
	9404	Cotton quilts of sale value not exceeding Rs.1000 per piece	5
	9404	Cotton quilts of sale value exceeding Rs.1000 per piece	12
	9404	Coir products [except coir mattresses]	18
	9404	Products wholly made of quilted textile materials	12
	9404	Coir mattresses, cotton pillows and mattresses	18
	9404	Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [inserted w.e.f 14/11/2017 :other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]	18
	9405	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	12
	9405	LED lights or fixtures including LED lamps	12
	9405	LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)	12
	9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included (inserted w.e.f 14/11/2017 : other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)	18
	9405	Handcrafted lamps (including panchloga lamp)	12
	9406	Prefabricated buildings	18
	94059900	Parts of kerosene pressure lanterns including gas mantles	5
	94059200	Parts of kerosene pressure lanterns including gas mantles	5
	94059100	Parts of kerosene pressure lanterns including gas mantles	5
	94055031	Kerosene pressure lantern	5
	94055031	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	12
Chapter 95	Children Toys, Table & Board Games & Sports Goods
	HSN Code	Description	Rate (%)	CESS (%)
	9503	Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)	12
	9503	Toy balloons made of natural rubber latex	5
	9503	Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys]	12
	9503	Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)	18
	9504	Ganjifa card	12
	9504	Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]	12
	9504	Video games consoles and Machines	18
	9504	Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]	28
	9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes	18
	9506	Sports goods other than articles and equipments for general physical exercise	12
	9506	Swimming pools and padding pools	18
	9506	Articles and equipment for general physical exercise, gymnastics, athletics, (inserted w.e.f 14/11/2017 : swimming pools and padding pools [other than sports goods]	18
	9507	Fishing rods,(deleted w.e.f 14/11/2017 : fishing hooks), and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites	12
	9507	Fishing hooks	5
	9508	Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]	18
Chapter 96	Pencil Lighter Toiletries

	HSN Code	Description	Rate (%)	CESS (%)
	9611	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks	18
	9614	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	28
	9618	Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing	18
	9601	Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material	12
	9601	Worked corals other than articles of coral	5
	9601	Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)	12
	9602	Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)	12
	9602	Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin	18
	9603	Muddhas made of sarkanda and phool bahari jhadoo	NIL
	9603	Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]	5
	9603	Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] [other than 96031000]	18
	9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	18
	9607	Slide fasteners and parts thereof substituted on 27/07/2018 with Parts of slide fasteners	18
	9607	Slide fasteners	12
	9608	Pens [other than Fountain pens, stylograph pens]	12
	9608	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk	12
	9608	Fountain pens, stylograph pens and other pens	18
	9609	Slate pencils and chalk sticks	NIL
	9609	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk	12
	9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	18
	9612	Kitchen gas lighters	18
	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [other than flints, or wicks deleted w.e.f 14/11/2017 : Kitchen gas lighters]	18
	9615	Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts there- of	12
	9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations	18
	9617	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	18
	9619	All goods	12
	9619	Sanitary towels (pads) or sanitary napkins; tampons	NIL
	96200000	Monopods, bipods, tripods and similar articles	18
	96100000	Boards, with writing or drawing surface, whether or not framed	18
	96100000	Slates	NIL
	96062200	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	18
	96062100	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	18
	96040000	Hand sieves and hand riddles	18
	96031000	Broomsticks	5
	9606	others	18
	960630	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	18
	960629	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	18
Chapter 97	Paintings Decoratives Sculptures
	HSN Code	Description	Rate (%)	CESS (%)
	9702	Original engravings, prints and lithographs	12
	9706	Antiques of an age exceeding one hundred years	12
	9701	Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)	12
	9701	Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdeco-rated manufactured articles; collages and similar decorative plaques	12
	9701	Original sculptures and statuary, in metal, stone or any other material	12
	9703	Original sculptures and statuary, in any material	12
	9704	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907	5
	9705	Numismatic coins	5
	9705	Collections and collectors’ pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins]	12
Chapter 98	Machinery Lab Chemicals Drugs Medicines

	HSN Code	Description	Rate (%)	CESS (%)
	9802	Laboratory chemicals	18
	9803	Passenger baggage	NIL
	9801	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.	18
	9804	Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.	5
	9804	Other Drugs and medicines intended for personal use	12
	9804	All dutiable articles intended for personal use	28
Chapter 99	Services
	SAC Code	Description of Services	Rate (%)	CESS (%)
	99	Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.	Nil
	99	Services by way of transfer of a going concern, as a whole or an independent part thereof.	Nil
	99	Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority(or a Government entity inserted on 25/01/2018) by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.	Nil
	99	Services by (Central Government, State Government, Union territory, local authority or omitted on 27.07.2018) governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.	Nil
	99	Services by a (Central Government, State Government, Union territory, local authority or ommitted on 27.07.18) Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.	Nil
	99	Services by the Central Government, State Government, Union territory or local authority excluding the following services	Nil
		(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory
		(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport
		(c) transport of goods or passengers; o
		(d) any service, other than services covered under entrie
		(a) t
		(c) above, provided to business entities.
	99	Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year.	Nil
		Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
		(a) services-
		(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
		(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
		(iii) of transport of goods or passengers; and
		(b) services by way of renting of immovable property.
	99	Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:	Nil
		Provided that nothing contained in this entry shall apply to services-
		(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
		(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
		(iii) of transport of goods or passengers.
	99	Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs.	Nil
		Provided that nothing contained in this entry shall apply to –
		(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
		(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
		(iii) transport of goods or passengers:
		Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year.
	99	Services received from a provider of service located in a non taxable territory by –	Nil
		(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
		(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
		(c) a person located in a non-taxable territory:
		Provided that the exemption shall not apply to –
		(i) online information and database access or retrieval services received by persons specified in entry
		(a) or entr(b); or
		(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
	99	Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.	Nil
	99	Services provided to the United Nations or a specified international organization is exempt by way of refund.	Nil
	99	Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund.	Nil
	99	Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service	Nil
	99	Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.	Nil
	99	Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U17 World Cup 2017.	Nil
	99	Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.	Nil
	9954	Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.	Nil
	9954	Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.	Nil
	9954	Other construction services	18
	9954	Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (the value of land is deemed to be one-third of the total amount charged for such supplies)	18
	9954	Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017	18
	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.	12
	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.	5
	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection,commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Explanation (inserted on 27/07/2018) :- “Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”.	12
	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.	12
	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;(substituted on 25/01/2018) (d) a civil structure or any other original works pertaining to the ÒBeneficiary led individual house construction / enhancementÓ under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.	12
	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding(including substitued from 25/01/2018) monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the ÒAffordable Housing in PartnershipÓ component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.	12
	9954	‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);	12
	9954	a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;	12
	9954	a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;	12
	9954	low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;”;	12
	9954	(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.	12
	9954	(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.	5
9954	(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017	5 – No ITC.
995411	Construction services of single dwelling or multi dewlling or multi-storied residential buildings	18
995412	Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc	18
995413	Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings	18
995414	Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.	18
995415	Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings	18
995416	Construction Services of other buildings n.e.c	18
995419	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.	18
995421	General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels	18
995422	General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks	18
995423	General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.	18
995424	General construction services of local water & sewage pipelines, electricity and communication cables & related works	18
995425	General construction services of mines and industrial plants	18
995426	General Construction services of Power Plants and its related infrastructure	18
995427	General construction services of outdoor sport and recreation facilities	18
995428	General construction services of other civil engineering works n.e.c.	18
995429	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.	18
995431	Demolition services	18
995432	Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.	18
995433	Excavating and earthmoving services	18
995434	Water well drilling services and septic system installation services	18
995435	Other site preparation services n.e.c	18
995439	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.	18
995441	Installation, assembly and erection services of prefabricated buildings	18
995442	Installation, assembly and erection services of other prefabricated structures and constructions	18
995443	Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)	18
995444	Other assembly and erection services n.e.c.	18
995449	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.	18
995451	Pile driving and foundation services	18
995452	Building framing & Roof Framing services	18
995453	Roofing and waterproofing services	18
995454	Concrete services	18
995455	Structural steel erection services	18
995456	Masonry services	18
995457	Scaffolding services	18
995458	Other special trade construction services n.e.c.	18
995459	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.	18
995461	Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.	18
995462	Water plumbing and drain laying services	18
995463	Heating, ventilation and air conditioning equipment installation services	18
995464	Gas fitting installation services	18
995465	Insulation services	18
995466	Lift and escalator installation services	18
995468	Other installation services n.e.c.	18
995469	Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.	18
995471	Glazing services	18
995472	Plastering services	18
995473	Painting services	18
995474	Floor and wall tiling services	18
995475	Other floor laying, wall covering and wall papering services	18
995476	Joinery and carpentry services	18
995477	Fencing and railing services	18
995478	Other building completion and finishing services n.e.c.	18
995479	Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.	18
996111	Services provided for a fee/commission or contract basis on wholesale trade	18
9961	Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.	Nil
9961	Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.	Nil
9961	Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Ð Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commissionÕ Ð Services of electronic whole sale agents and brokers, Ð Services of whole sale auctioning houses.	18
9962	Services in retail trade. Explanation – This service does not include sale or purchase of goods	18
9962	Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.	Nil
9962	Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.	Nil
996211	Services provided for a fee/commission or contract basis on retail trade	18
9963	Services by way of renting of residential dwelling for use as residence.	Nil
9963	Services by a person by way of-	Nil
	(a) conduct of any religious ceremony;
	(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:
	Provided that nothing contained in entr
	(b) of this exemption shall apply to,-
	(i) renting of rooms where charges are 10,000 rupees or more per day;
	(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day;
	(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.
9963	(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	5 – No ITC
9963	(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	18
9963	Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having Value of supply( declared tariff replaced from 27/07/18)of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.-Value of Supply includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	Nil
9963	Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	12
9963	Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day Explanation.- Value of supply( declared tariff )replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	18
9963	Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room. Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	28
9963	Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.	18
9963	Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.	18
9963	(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.	18
9963	Bundled Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises	18
9963	Other Accommodation, food and beverage services	18
9963	(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	5
9963	(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.	5
9963	(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.	5
9963	(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	18
996311	Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc	18
996312	Camp site services	18
996313	Recreational and vacation camp services	18
996321	Room or unit accommodation services for students in student residences	18
996322	Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc	18
996329	Other room or unit accommodation services n.e.c.	18
996331	Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.	18
996332	Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.	18
996333	Services provided in Canteen and other similar establishments	18
996334	Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.	18
996335	Catering services in trains, flights etc.	18
996336	Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators	18
996337	Other contract food services	18
996339	Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.	18
9964	Transport of passengers, with or without accompanied belongings, by –	Nil
	(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
	(b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
	(c) stage carriage other than air-conditioned stage carriage. Explanation.-
	(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
	(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
	(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
9964	Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.	Nil
9964	Service of transportation of passengers, with or without accompanied belongings, by—	Nil
	(a) railways in a class other than—
	(i) first class; or
	(ii) an air-conditioned coach;
	(b) metro, monorail or tramway;
	(c) inland waterways;
	(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
	(e) metered cabs or auto rickshaws (including e-rickshaws).
9964	Transport of passengers by rail in first class or air conditioned coaches	5 – with ITC of input services
9964	Transport of passengers, with and without accompanied belongings by	5 – No ITC
	(a) air conditioned contract carriage other than motorcab;
	(b) air conditioned stage carriage;
	(c) radio taxi Explanation.-
	(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
	(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
	(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
9964	Transport of passengers by air in economy class	5 – with ITC of input services
9964	Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport	5 – with ITC of input services
9964	Transport of passengers by air in other than economy class.	12
9964	Other Passenger transport services	18
9964	Transport of passengers by motorcab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.	5% with no ITC or 12% with ITC
9964	Transport of passengers by motorcab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.	12
996411	Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles	18
996412	Taxi services including radio taxi & other similar services;	18
996413	Non-scheduled local bus and coach charter services	18
996414	Other land transportation services of passengers.	18
996415	Local water transport services of passengers by ferries, cruises etc	18
996416	Sightseeing transportation services by rail, land, water & air	18
996419	Other local transportation services of passengers n.e.c.	18
996421	Long-distance transport services of passengers through Rail network by Railways, Metro etc	18
996422	Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc	18
996423	Taxi services including radio taxi & other similar services	18
996424	Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc	18
996425	Domestic/International Scheduled Air transport services of passengers	18
996426	Domestic/international non-scheduled air transport services of Passengers	18
996427	Space transport services of passengers	18
996429	Other long-distance transportation services of passengers n.e.c.	18
9965	Services by way of transportation of goods – (a) by road except the services ofÑ (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.	Nil
9965	Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.	NIL
9965	Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.	Nil
9965	Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.	Nil
9965	Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.	Nil
9965	Transport of goods in a vessel	5 with ITC of input services
9965	Transport of goods in containers by rail by any person other than Indian Railways.	12
9965	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called	5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle-inserted on 13/10/2017)
9965	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called	12 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.
9965	(vi) Multimodal transportation of goods. Explanation.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.	12 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.
9965	Other Goods transport services	18
9965	Transportation of natural gas through pipeline	5 NO ITC
9965	Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]subsituted on 26/01/2018 through pipeline	12
9965	Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substitued on 27.07.2018).	Nil
9965	Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018).	Nil
996511	Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.(other than GTA)	Nil
996512	Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc	5 – with ITC of input services
996513	Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline	18
996519	Other land transport services of goods n.e.c.	18
996521	Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc	18
996522	Inland water transport services of goods by refrigerator vessels, tankers and other vessels.	Nil
996531	Air transport services of letters & parcels and other goods	18
996532	Space transport services of freight	18
9966	Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.	Nil
9966	Renting of motorcab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.	5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle-inserted on 13/10/2017)
9966	Renting of motorcab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.	12
9966	Other Rental services of Transport vehicles with or without operators	18
9966	(ii) Time charter of vessels for transport of goods.	5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken
9966	Services by way of giving on hire – “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.	Nil
996601	Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator	18
996602	Rental services of water vessels including passenger vessels, freight vessels etc with or without operator	18
996603	Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator	18
996609	Rental services of other transport vehicles n.e.c. with or without operator	18
9967	Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.	Nil
9967	Service by way of access to a road or a bridge on payment of toll charges.	Nil
9967	Service by way of access to a road or a bridge on payment of annuity	NIL
9967	Services by way of loading, unloading, packing, storage or warehousing of rice.	Nil
9967	Other Supporting services in transport	18
9967	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called	5 NO ITC
9967	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called	12
9967	Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.	NIL
9967	Services by way of warehousing of minor forest produce.	NIL
996711	Container handling services	18
996712	Customs House Agent services	18
996713	Clearing and forwarding services	18
996719	Other cargo and baggage handling services	18
996721	Refrigerated storage services	18
996722	Bulk liquid or gas storage services	18
996729	Other storage and warehousing services	18
996731	Railway pushing or towing services	18
996739	Other supporting services for railway transport n.e.c.	18
996741	Bus station services	18
996742	Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.	18
996743	Parking lot services	18
996744	Towing services for commercial and private vehicles	18
996749	Other supporting services for road transport n.e.c.	18
996751	Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc	18
996752	Pilotage and berthing services	18
996753	Vessel salvage and refloating services	18
996759	Other supporting services for water transport n.e.c.	18
996761	Airport operation services (excl. cargo handling)	18
996762	Air traffic control services	18
996763	Other supporting services for air transport	18
996764	Supporting services for space transport	18
996791	Goods transport agency services for road transport	5% – No ITC or 12 % with ITC
996792	Goods transport agency services for other modes of transport	5% – No ITC or 12 % with ITC
996793	Other goods transport services	5
996799	Other supporting transport services n.e.c	18
996811	Postal services including post office counter services, mail box rental services.	18
996812	Courier services	18
996813	Local delivery services	18
996819	Other Delivery Services n.e.c	18
996911	Electricity transmission services( by an electricity transmission or distribution utility.)	Nil
996912	Electricity distribution services (by other than an electricity transmission or distribution utility.)	18
996913	Gas distribution services	18
996921	Water distribution services	18
996922	Services involving distribution of steam, hot water and air conditioning supply etc.	18
996929	Other similar services.	18
9971	Services by the Reserve Bank of India.	Nil
9971	Services by way of: (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex- change or amongst banks and such dealers.	Nil
9971	Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).	Nil
9971	Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.	Nil
9971	Services by the EmployeesÕ State Insurance Corporation to persons governed under the EmployeesÕ State Insurance Act, 1948 (34 of 1948).	Nil
9971	Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).	Nil
9971	Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).	Nil
9971	Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.	Nil
9971	Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.Ñ For the purposes of this entry, Òacquiring bankÓ means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.	Nil
9971	Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substitued by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substitued by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).	Nil
9971	Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupee(2 lakh substituted from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.	Nil
9971	Services by way of reinsurance of the insuranc schemes specified in exemption list(Sl no 35 or 36 or 40 of Notification no 12/2017)	Nil
9971	Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.	Nil
9971	Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).	NIL
9971	Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.	NIL
9971	Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.	NIL
9971	Other Financial and related services	18
9971	Services by way of collection of contribution under the Atal Pension Yojana.	Nil
9971	Services by way of collection of contribution under any pension scheme of the State Governments.	Nil
9971	Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.	Nil
9971	Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.	Nil
9971	Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.	Nil
9971	(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) ÒoperatorÓ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) Òscheduled air transport serviceÓ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) Òscheduled air cargo serviceÓ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.	5% with No ITC taken
9971	Services provided by foreman of chit fund in relation to chit Explanation.- (a) ‘chit’ means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) Òforeman of a chit fundÓ shall have the same meaning as is assigned to the expression ÒforemanÓ in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).	12 – with ITC of input services
9971	Transfer of the right to use any goods for any purpose (whether or not for a specified period)	Same rate of GST and compensation cess as on supply of similar goods
9971	Any transfer of right in goods or of undivided share in goods without the transfer of title thereof	Same rate of GST and compensation cess as on supply of similar goods
9971	Leasing of motor vehicles purchased and leased prior to 1st July 2017;	65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
997111	Central banking services	18
997112	Deposit services	18
997113	Credit-granting services including stand-by commitment, guarantees & securities	18
997114	Financial leasing services	18
997119	Other financial services (except investment banking, insurance services and pension services)	18
997120	Investment banking services	18
997131	pension services	18
997132	Life insurance services (excluding reinsurance services)	18
997133	Accident and health insurance services	18
997134	Motor vehicle insurance services	18
997135	Marine, aviation, and other transport insurance services	18
997136	Freight insurance services & Travel insurance services	18
997137	Other property insurance services	18
997139	Other non-life insurance services (excluding reinsurance services)	18
997141	Life reinsurance services	18
997142	Accident and health reinsurance services	18
997143	Motor vehicle reinsurance services	18
997144	Marine, aviation and other transport reinsurance ser	18
997145	Freight reinsurance services	18
997146	Other property reinsurance services	18
997149	Other non-life reinsurance services	18
997151	Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services	18
997152	Brokerage and related securities and commodities services including commodity exchange services	18
997153	Portfolio management services except pension funds	18
997154	Trust and custody services	18
997155	Services related to the administration of financial markets	18
997156	Financial consultancy services	18
997157	Foreign exchange services	18
997158	Financial transactions processing and clearing house services	18
997159	Other services auxiliary to financial services	18
997161	Insurance brokerage and agency services	18
997162	Insurance claims adjustment services	18
997163	Actuarial services	18
997164	Pension fund management services	18
997169	Other services auxiliary to insurance and pensions	18
997171	Services of holding equity of subsidiary companies	18
997172	Services of holding securities and other assets of trusts and funds and similar financial entities	18
9972	Services by way of renting of residential dwelling for use as residence.	Nil
9972	Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 1000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month.	Nil
9972	Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. substituted on 13/10/2017	Nil
9972	(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.	Nil
9972	(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.	Nil
997211	Rental or leasing services involving own or leased residential property	18
997212	Rental or leasing services involving own or leased non-residential property	18
997213	Trade services of buildings	18
997214	Trade services of time-share properties	18
997215	Trade services of vacant and subdivided land	18
997221	Property management services on a fee/commission basis or contract basis	18
997222	Building sales on a fee/commission basis or contract basis	18
997223	Land sales on a fee/commission basis or contract basis	18
997224	Real estate appraisal services on a fee/commission basis or contract basis	18
9973	Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods.	Nil
9973	Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.	Nil
9973	Other Leasing or rental services, with or without operator	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
9973	Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.	Nil
9973	Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.	Nil
9973	Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.	12
9973	Leasing of motor vehicles purchased and leased prior to 1st July 2017	65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
9973	(vii) Time charter of vessels for transport of goods.	5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken
997311	Leasing or rental services concerning transport equipments including containers, with or without operator	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997312	Leasing or rental services concerning agricultural machinery and equipment with or without operator	Nil
997313	Leasing or rental services concerning construction machinery and equipment with or without operator	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997314	Leasing or rental services concerning office machinery and equipment (except computers) with or without operator	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997315	Leasing or rental services concerning computers with or without operators	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997316	Leasing or rental services concerning telecommunications equipment with or without operator	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997319	Leasing or rental services concerning other machinery and equipments with or without operator	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997321	Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997322	Leasing or rental services concerning video tapes and disks (Home entertainment equipment )	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997323	Leasing or rental services concerning furniture and other household appliances	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997324	Leasing or rental services concerning pleasure and leisure equipment.	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997325	Leasing or rental services concerning household linen.	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997326	Leasing or rental services concerning textiles, clothing and footwear.	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997327	Leasing or rental services concerning do-it-yourself machinery and equipment	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997329	Leasing or rental services concerning other goods	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997331	Licensing services for the right to use computer software and databases.	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997332	Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997333	Licensing services for the right to reproduce original art works	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997334	Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997335	Licensing services for the right to use R&D products	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997336	Licensing services for the right to use trademarks and franchises	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997337	Licensing services for the right to use minerals including its exploration and evaluation	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997338	Licensing services for right to use other natural resources including telecommunication spectrum	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997339	Licensing services for the right to use other intellectual property products and other rescources n.e.c	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
9981	Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-	Nil
	(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
	(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate.
998111	Research and experimental development services in natural sciences	18
998112	Research and experimental development services in engineering and technology	18
998113	Research and experimental development services in medical sciences and pharmacy.	18
998114	Research and experimental development services in agricultural sciences.	18
998121	Research and experimental development services in social sciences.	18
998122	Research and experimental development services in humanities	18
998130	Interdisciplinary research and experimental development services.	18
998141	Research and development originals in pharmaceuticals	18
998142	Research and development originals in agriculture	18
998143	Research and development originals in biotechnology	18
998144	Research and development originals in computer related sciences	18
998145	Research and development originals in other fields n.e.c.	18
9982	Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.	Nil
9982	Services provided by an arbitral trubunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	Nil
9982	Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	Nil
9982	Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	Nil
998211	Legal advisory and representation services concerning criminal law.	18
998212	Legal advisory and representation services concerning other fields of law.	18
998213	Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.	18
998214	Legal documentation and certification services concerning other documents.	18
998215	Arbitration and conciliation services	18
998216	Other legal services n.e.c.	18
998221	Financial auditing services	18
998222	Accounting and bookkeeping services	18
998223	Payroll services	18
998224	Other similar services n.e.c	18
998231	Corporate tax consulting and preparation services	18
998232	Individual tax preparation and planning services	18
998240	Insolvency and receivership services	18
9983	Services provided by the Central Government, State Government, Union territory or local authority by way oftt	Nil
	(a) registration required under any law for the time being in force;
	(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.
9983	Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.	Nil
9983	Any services provided by, _	Nil
	(a) the National Skill Development Corporation set up by the Government of India;
	(b) a Sector Skill Council approved by the National Skill Development Corporation;
	(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
	(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
	(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or
	(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
	(iii) any other Scheme implemented by the National Skill Development Corporation.
9983	Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.	Nil
9983	Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.	Nil
998311	Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.	18
998312	Business consulting services including pubic relations services	18
998313	Information technology (IT) consulting and support services	18
998314	Information technology (IT) design and development services	18
998315	Hosting and information technology (IT) infrastructure provisioning services	18
998316	IT infrastructure and network management services	18
998319	Other information technology services n.e.c	18
998321	Architectural advisory services	18
998322	Architectural services for residential building projects	18
998323	Architectural services for non-residential building projects	18
998324	Historical restoration architectural services	18
998325	Urban planning services	18
998326	Rural land planning services	18
998327	Project site master planning services	18
998328	Landscape architectural services and advisory services	18
998331	Engineering advisory services	18
998332	Engineering services for building projects	18
998333	Engineering services for industrial and manufacturing projects	18
998334	Engineering services for transportation projects	18
998335	Engineering services for power projects	18
998336	Engineering services for telecommunications and broadcasting projects	18
998337	Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.	18
998338	Engineering services for other projects n.e.c.	18
998339	Project management services for construction projects	18
998341	Geological and geophysical consulting services	18
998342	Subsurface surveying services	18
998343	Mineral exploration and evaluation	18
998344	Surface surveying and map-making services	18
998345	Weather forecasting and meteorological services	18
998346	Technical testing and analysis services	18
998347	Certification of ships, aircraft, dams, etc.	18
998348	Certification and authentication of works of art	18
998349	Other technical and scientific services n.e.c.	18
998351	Veterinary services for pet animals(for health care)	Nil
998351	Veterinary services for pet animals(others)	0
998352	Veterinary services for livestock(for health care)	Nil
998352	Veterinary services for livestock(others)	0
998359	Other veterinary services n.e.c.	18
998361	Advertising Services	18
998362	Purchase or sale of advertising space or time, on commission	18
998363	Sale of advertising space in print media (except on commission)	5
998364	Sale of TV and radio advertising time	18
998365	Sale of Internet advertising space	18
998366	Sale of other advertising space or time (except on commission)	18
998371	Market research services	18
998372	Public opinion polling services	18
998381	Portrait photography services	18
998382	Advertising and related photography services	18
998383	Event photography and event videography services	18
998384	Specialty photography services	18
998385	Restoration and retouching services of photography	18
998386	Photographic & videographic processing services	18
998387	Other Photography & Videography and their processing services n.e.c.	18
998391	Specialty design services including interior design, fashion design, industrial design and other specialty design services	18
998392	Design originals	18
998393	Scientific and technical consulting services	18
998394	Original compilations of facts/information	18
998395	Translation and interpretation services	18
998396	Trademarks and franchises	18
998397	Sponsorship Services & Brand Promotion Services	18
998399	Other professional, technical and business services n.e.c.	18
9984	Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.	Nil
9984	Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.	Nil
9984	Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.	Nil
998411	Carrier services	18
998412	Fixed telephony services	18
998413	Mobile telecommunications services	18
998414	Private network services	18
998415	Data transmission services	18
998419	Other telecommunications services including Fax services, Telex services n.e.c.	18
998421	Internet backbone services	18
998422	Internet access services in wired and wireless mode.	18
998423	Fax, telephony over the Internet	18
998424	Audio conferencing and video conferencing over the Internet	18
998424	(i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device	5
998429	Other Internet telecommunications services n.e.c.	18
998431	On-line text based information such as online books, newpapers, periodicals, directories etc	18
998432	On-line audio content	18
998433	On-line video content	18
998434	Software downloads	18
998439	Other on-line contents n.e.c.	18
998441	News agency services to newspapers and periodicals	18
998442	Services of independent journalists and press photographers	18
998443	News agency services to audiovisual media	18
998451	Library services	18
998452	Operation services of public archives including digital archives	18
998453	Operation services of historical archives including digital archives	18
998461	Radio broadcast originals	18
998462	Television broadcast originals	18
998463	Radio channel programmes	18
998464	Television channel programmes	18
998465	Broadcasting services	18
998466	Home programme distribution services	18
9985	Services by way of loading, unloading, packing, storage or warehousing of rice.	Nil
9985	Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.	Nil
9985	Services by way of fumigation in a warehouse of agricultural produce.	Nil
9985	Other support services	18
9985	Services by an organiser to any person in respect of a business exhibition held outside India.	Nil
9985	Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.	Nil
9985	Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.	Nil
9985	Services by way of warehousing of minor forest produce.	Nil
9985	(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.	5 NO ITC
998511	Executive/retained personnel search services	18
998512	Permanent placement services, other than executive search services	18
998513	Contract staffing services	18
998514	Temporary staffing services	18
998515	Long-term staffing (pay rolling) services	18
998516	Temporary staffing-to-permanent placement services	18
998517	Co-employment staffing services	18
998519	Other employment & labour supply services n.e.c	18
998521	Investigation services	18
998522	Security consulting services	18
998523	Security systems services	18
998524	Armoured car services	18
998525	Guard services	18
998526	Training of guard dogs	18
998527	Polygraph services	18
998528	Fingerprinting services	18
998529	Other security services n.e.c.	18
998531	Disinfecting and exterminating services	18
998532	Window cleaning services	18
998533	General cleaning services	18
998534	Specialized cleaning services for reservoirs and tanks	18
998535	Sterilization of objects or premises (operating rooms)	18
998536	Furnace and chimney cleaning services	18
998537	Exterior cleaning of buildings of all types	18
998538	Cleaning of transportation equipment	18
998539	Other cleaning services n.e.c.	18
998540	Packaging services of goods for others	18
998541	Parcel packing and gift wrapping	18
998542	Coin and currency packing services	18
998549	Other packaging services n.e.c	18
998551	Reservation services for transportation	18
998552	Reservation services for accommodation, cruises and package tours	18
998553	Reservation services for convention centres, congress centres and exhibition halls	18
998554	Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services	18
998555	Tour operator services	5 – NO ITC[other than the ITC of input service in the same line of business (i.e. tour operator service procured from another tour operator-inserted on 25/01/2018] .The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour
998556	Tourist guide services	18
998557	Tourism promotion and visitor information services	18
998559	Other travel arrangement and related services n.e.c	18
998591	Credit reporting & rating services	18
998592	Collection agency services	18
998593	Telephone-based support services	18
998594	Combined office administrative services	18
998595	Specialized office support services such as duplicating services, mailing services, document preparation etc	18
998596	Events, Exhibitions, Conventions and trade shows organisation and assistance services	18
998597	Landscape care and maintenance services	18
998598	Other information services n.e.c.	18
998599	Other support services n.e.c.	18
9986	Support services to agriculture, forestry, fishing, animal husbandry. Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way ofÑ (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.	Nil
9986	(h) services by way of fumigation in a warehouse of agricultural produce	Nil
9986	Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.	Nil
9986	Services by way of artificial insemination of livestock (other than horses).	Nil
9986	Support services to mining, electricity, gas and water distribution	18
9986	Service of exploration, mining or drilling of petroleum crude or natural gas or both.	12
9987	(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.	5 – No ITC
998611	Support services to crop production	Nil
998612	Animal husbandry services	18
998613	Support services to hunting	18
998614	Support services to forestry and logging	18
998615	Support services to fishing	18
998619	Other support services to agriculture, hunting, forestry and fishing	18
998621	Support services to oil and gas extraction	18
998622	Support services to other mining n.e.c.	18
998631	Support services to electricity transmission and distribution	18
998632	Support services to gas distribution	18
998633	Support services to water distribution	18
998634	Support services to Distribution services of steam, hot water and air-conditioning supply	18
998711	Maintenance and repair services of fabricated metal products, except machinery and equipment.	18
998712	Maintenance and repair services of office and accounting machinery	18
998713	Maintenance and repair services of computers and peripheral equipment	18
998714	Maintenance and repair services of transport machinery and equipment	18
998715	Maintenance and repair services of electrical household appliances	18
998716	Maintenance and repair services of telecommunication equipments and apparatus	18
998717	Maintenance and repair services of commercial and industrial machinery.	18
998718	Maintenance and repair services of elevators and escalators	18
998719	Maintenance and repair services of other machinery and equipments	18
998721	Repair services of footwear and leather goods	18
998722	Repair services of watches, clocks and jewellery	18
998723	Repair services of garments and household textiles	18
998724	Repair services of furniture	18
998725	Repair services of bicycles	18
998726	Maintenance and repair services of musical instruments	18
998727	Repair services for photographic equipment and cameras	18
998729	Maintenance and repair services of other goods n.e.c.	18
998731	Installation services of fabricated metal products, except machinery and equipment.	18
998732	Installation services of industrial, manufacturing and service industry machinery and equipment.	18
998733	Installation services of office and accounting machinery and computers	18
998734	Installation services of radio, television and communications equipment and apparatus.	18
998735	Installation services of professional medical machinery and equipment, and precision and optical instruments.	18
998736	Installation services of electrical machinery and apparatus n.e.c.	18
998739	Installation services of other goods n.e.c.	18
9988	Services by way of slaughtering of animals.	Nil
9988	Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination.	Nil
9988	Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.	Nil
9988	(a) Printing of newspapers; (b) Textiles yarns (other than of man-made fibres) and textile fabrics. This definition has been substitued by **Textile and textile products falling under Chapter 50 to 63 in the FirstSchedule to the Customs Tariff Act, 1975 (51of 1975) w.e.f 22/07/2017.(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).The below mentioned explanation has been omitted w.e.f 22/08/2017. Explanation :Òman made fibresÓ means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example , cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.	5
9988	Other Manufacturing services on physical inputs (goods) owned by others,	18
9988	Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals.	5
9988	Services by way of job work in relation to- a) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil (b) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (c) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (d) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);	5
9988	(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent	12
9988	(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil	5
9988	Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.	12
9988	Manufacturing services on physical inputs (goods) owned by others, other than a) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN. b) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals.	5
9988	Manufacture of handicraft goods. Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.	5
9988	(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;	5
9988	(iii) Tailoring services.	5
998811	Meat processing services	18
998812	Fish processing services	18
998813	Fruit and vegetables processing services	18
998814	Vegetable and animal oil and fat manufacturing services	18
998815	Dairy product manufacturing services	18
998816	Other food product manufacturing services	18
998817	Prepared animal feeds manufacturing services	18
998818	Beverage manufacturing services	18
998819	Tobacco manufacturing services n.e.c.	18
998821	Textile manufacturing services	18
998822	Wearing apparel manufacturing services	18
998823	Leather and leather product manufacturing services	18
998831	Wood and wood product manufacturing services	18
998832	Paper and paper product manufacturing services	18
998841	Coke and refined petroleum product manufacturing services	18
998842	Chemical product manufacturing services	18
998843	Pharmaceutical product manufacturing services	18
998851	Rubber and plastic product manufacturing services	18
998852	Plastic product manufacturing services	18
998853	Other non-metallic mineral product manufacturing services	18
998860	Basic metal manufacturing services	18
998871	Structural metal product, tank, reservoir and steam generator manufacturing services	18
998872	Weapon and ammunition manufacturing services	18
998873	Other fabricated metal product manufacturing and metal treatment services	18
998874	Computer, electronic and optical product manufacturing services	18
998875	Electrical equipment manufacturing services	18
998876	General-purpose machinery manufacturing services n.e.c.	18
998877	Special-purpose machinery manufacturing services	18
998881	Motor vehicle and trailer manufacturing services	18
998882	Other transport equipment manufacturing services	18
998891	Furniture manufacturing services	18
998892	Jewellery manufacturing services	18
998893	Imitation jewellery manufacturing services	18
998894	Musical instrument manufacturing services	18
998895	Sports goods manufacturing services	18
998896	Game and toy manufacturing services	18
998897	Medical and dental instrument and supply manufacturing services	18
998898	Other manufacturing services n.e.c.	18
9989	Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals],(which attract IGST @ 12 per cent. or 5 per cent. or Nil- inserted w.e.f 13/10/2017), where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.	12
9989	Other manufacturing services; publishing, printing and reproduction services; materials recovery services.	18
998911	Publishing, on a fee or contract basis	18
998912	Printing and reproduction services of recorded media, on a fee or contract basis	18
998920	Moulding, pressing, stamping, extruding and similar plastic manufacturing services	18
998931	Iron and steel casting services	18
998932	Non-ferrous metal casting services	18
998933	Metal forging, pressing, stamping, roll forming and powder metallurgy services	18
998941	Metal waste and scrap recovery (recycling) services, on a fee or contract basis	18
998942	Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis	18
999	Services by a person by way of-	Nil
	(a) conduct of any religious ceremony;
	(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entr
	(b) of this exemption shall apply to,-
	(i) renting of rooms where charges are 10,000 rupees or more per day;
	(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day;
	(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.
9991	Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).	Nil
9991	Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.	Nil
9991	Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.	Nil
9991	Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by he mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;	Nil
9991	Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).	Nil
9991	Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.	Nil
9991	Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substitued by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substitued by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).	Nil
9991	Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupees( 2 lakh substitued from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.	Nil
9991	Services by way of reinsurance of the insuranc schemes specified in exemption list	Nil
9991	Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.	Nil
9991	Services by way of collection of contribution under the Atal Pension Yojana.	Nil
9991	Services by way of collection of contribution under any pension scheme of the State Governments.	Nil
9991	Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.	Nil
9991	Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.	Nil
9991	Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.	Nil
9991	Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.	Nil
9991	Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.	Nil
9991	Services by a specified organisation in respect of a religious pilgrimage facilitated by the( Ministry of External Affairs ommitted on 25/01/2018), the Government of India, under bilateral arrangement.	Nil
9991	Services by way of providing information under the Right to Information Act, 2005 (22 of 2005)	Nil
9991	Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.	Nil
9991	Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.	Nil
9991	Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.	Nil
9991	Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.	Nil
9991	Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.	Nil
9991	Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.	Nil
9991	Services provided by an arbitral trubunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	Nil
9991	Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	Nil
9991	Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;	Nil
999111	Overall Government public services	18
999112	Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.	18
999113	Public administrative services related to the more efficient operation of business.	18
999119	Other administrative services of the government n.e.c.	18
999121	Public administrative services related to external affairs, diplomatic and consular services abroad.	18
999122	Services related to foreign economic aid	18
999123	Services related to foreign military aid	18
999124	Military defence services	18
999125	Civil defence services	18
999126	Police and fire protection services	18
999127	Public administrative services related to law courts	18
999128	Administrative services related to the detention or rehabilitation of criminals.	18
999129	Public administrative services related to other public order and safety affairs n.e.c.	18
999131	Administrative services related to sickness, maternity or temporary disablement benefit schemes.	18
999132	Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees	18
999133	Administrative services related to unemployment compensation benefit schemes	18
999134	Administrative services related to family and child allowance programmes	18
9992	Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination.	Nil
9992	Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and( education up to higher secondary school -omitted on 25/01/2018) or equivalent.	Nil
9992	Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of, (v) supply of online educational journals or periodicals:	Nil
9992	Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: – (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management.	Nil
9992	Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body.	Nil
9992	Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.	Nil
9992	Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.	Nil
9992	Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.	Nil
9992	Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.	Nil
9992	Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;	Nil
999210	Pre-primary education services	Nil
999220	Primary education services	Nil
999231	Secondary education services, general	Nil
999232	Secondary education services, technical and vocational.	Nil
999241	Higher education services, general	Nil
999242	Higher education services, technical	Nil
999243	Higher education services, vocational	Nil
999249	Other higher education services	18
999259	Specialised education services	18
999291	Cultural education services	18
999292	Sports and recreation education services	18
999293	Commercial training and coaching services	18
999294	Other education and training services n.e.c.	18
999295	services involving conduct of examination for admission to educational institutions	18
999299	Other Educational support services	18
9993	Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.	Nil
9993	Services by way of-	Nil
	(a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;
	(b) services provided by way of transportation of a patient in an ambulance, other than those specified i
	(a) above.
999311	Inpatient services	Nil
999312	Medical and dental services	Nil
999313	Childbirth and related services	Nil
999314	Nursing and Physiotherapeutic services	Nil
999315	Ambulance services	Nil
999316	Medical Laboratory and Diagnostic-imaging services	Nil
999317	Blood, sperm and organ bank services	Nil
999319	Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.	Nil
999321	Residential health-care services other than by hospitals	18
999322	Residential care services for the elderly and persons with disabilities	Nil
999331	Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse	Nil
999332	Other social services with accommodation for children	18
999333	Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse	Nil
999334	Other social services with accommodation for adults	18
999341	Vocational rehabilitation services	Nil
999349	Other social services without accommodation for the elderly and disabled n.e.c.	Nil
999351	Child day-care services	18
999352	Guidance and counseling services n.e.c. related to children	Nil
999353	Welfare services without accommodation	18
999359	Other social services without accommodation n.e.c.	18
9994	Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.	Nil
9994	Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.	Nil
9994	(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.	12
999411	Sewerage and sewage treatment services	18
999412	Septic tank emptying and cleaning services	18
999421	Collection services of hazardous waste	18
999422	Collection services of non-hazardous recyclable materials	18
999423	General waste collection services, residential	18
999424	General waste collection services, other n.e.c.	18
999431	Waste preparation, consolidation and storage services	18
999432	Hazardous waste treatment and disposal services	18
999433	Non-hazardous waste treatment and disposal services	18
999441	Site remediation and clean-up services	18
999442	Containment, control and monitoring services and other site remediation services	18
999443	Building remediation services	18
999449	Other remediation services n.e.c.	18
999451	Sweeping and snow removal services	18
999459	Other sanitation services n.e.c.	18
999490	Other environmental protection services n.e.c.	18
9995	Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution Ð (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 5000 rupees (7500 substitued from 25/01/2017)per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.	Nil
9995	Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.	Nil
999511	Services furnished by business and employers organizations	18
999512	Services furnished by professional organizations	18
999520	Services furnished by trade unions	18
999591	Religious services	18
999592	Services furnished by political organizations	18
999593	Services furnished by human rights organizations	18
999594	Cultural and recreational associations	18
999595	Services furnished by environmental advocacy groups	18
999596	Services provided by youth associations	18
999597	Other civic and social organizations	18
999598	Home owners associations	18
999599	Services provided by other membership organizations n.e.c.	18
9996	Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body.	Nil
9996	Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than 1,50,000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.	Nil
9996	Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.	Nil
9996	Services by way of training or coaching in recreational activities relating to: (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act.	Nil
9996	Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.	Nil
9996	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama,(or planetarium- inserted w.e.f 22/08/2017)	18
9996	Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.	18
9996	Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like	28
9996	Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.	18
9996	Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like.	28
9996	Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.	Nil
9996	Services provided by a race club by way of totalisator or a license to bookmaker in such club	28
999611	Sound recording services	18
999612	Motion picture, videotape, television and radio programme production services	18
999613	Audiovisual post-production services	18
999614	Motion picture, videotape and television programme distribution services	18
999615	Motion picture projection services	18
999621	Performing arts event promotion and organization services	18
999622	Performing arts event production and presentation services	18
999623	Performing arts facility operation services	18
999629	Other performing arts and live entertainment services n.e.c.	18
999631	Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc	18
999632	Services of authors, composers, sculptors and other artists, except performing artists	18
999633	Original works of authors, composers and other artists except performing artists, painters and sculptors	18
999641	Museum and preservation services of historical sites and buildings	18
999642	Botanical, zoological and nature reserve services	18
999651	Sports and recreational sports event promotion and organization services	18
999652	Sports and recreational sports facility operation services	18
999659	Other sports and recreational sports services n.e.c.	18
999661	Services of athletes	18
999662	Support services related to sports and recreation	18
999691	Amusement park and similar attraction services	18
999692	Gambling and betting services including similar online services	28
999693	Coin-operated amusement machine services	18
999694	Lottery services	18
999699	Other recreation and amusement services n.e.c.	18
9997	Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.	Nil
999711	Coin-operated laundry services	18
999712	Dry-cleaning services (including fur product cleaning services)	18
999713	Other textile cleaning services	18
999714	Pressing services	18
999715	Dyeing and colouring services	18
999719	Other washing, cleaning and dyeing services n.e.c	18
999721	Hairdressing and barbers services	18
999722	Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services	18
999723	Physical well-being services including health club & fitness centre	18
999729	Other beauty treatment services n.e.c.	18
999731	Cemeteries and cremation services	18
999732	Undertaking services	18
999791	Services involving commercial use or exploitation of any event	18
999792	Agreeing to do an act	18
999793	Agreeing to refrain from doing an act	18
999794	Agreeing to tolerate an act	18
999795	Conduct of religious ceremonies/rituals by persons	18
999799	Other services n.e.c.	18
999800	Domestic services both part time & full time	18
9999	Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.	Nil
999795	Conduct of religious ceremonies/rituals by persons	18
999799	Other services n.e.c.	18
999900	Services provided by extraterritorial organizations and bodies	18
9999	Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.	Nil
99	Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.	NIL
99	Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twentyfive thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.	NIL
99	Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use	NIL