GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

Hand bags and shopping bags, of jute

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.

Live horses

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Beverages containing milk

Liquefied Propane and Butane mixture, Liquefied Propane, 19 10 Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers

Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece

Other non-alcoholic beverages [other than those specified in Schedule I of this notification]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

Following goods from Natural Menthol 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

Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts

All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025- Central Tax (Rate) dated 17th September, 2025]

Diagnostic kits for detection of all types of hepatitis

Medicaments (including veterinary medicaments) used in bio-chemic systems

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

New pneumatic tyres, of rubber of a kind used on aircraft

Hand bags and shopping bags, of cotton

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Brass Kerosene Pressure Stove

Brakes assembly and its parts thereof for tractors

Tooth brushes including dental-plate brushes

, or 9619 00 90 All goods

Following goods made from other than natural menthol, 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

Cigarette Filter rods

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, and tooth brushes including dental-plate brushes]

Fresh turmeric, other than in processed form

Drugs or medicines listed in Annexure I

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

Aircraft engines

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

All flat-rolled products of stainless steel

All bars and rods, of stainless steel

Scissors, tailors' shears and similar shears, and blades therefor

All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured

(other than 21069020) Food preparations not elsewhere specified or included [other than pan masala]

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

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

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran

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

Dish washing machines, household [8422 11 00] and other [8422 19 00]; 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

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307

Parts and accessories of articles of headings 9301 to 9304

Revolvers and pistols, other than those of heading 9303 or 9304

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

Services by way of job work in relation to - (a) all food and food products falling under Chapters 1 to 22; (b) all products falling under Chapter 23, except dog and cat food falling under heading 2309; (c) goods falling under Chapter 30; (d) Hides, skins and leather falling under Chapter 41; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of goods falling under Chapters 48 or 49 which attract central tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63; (h) bricks falling under Chapters 68 or 69 which attract central tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71; (j) handicraft goods; (k) umbrella

All goods, other than fresh or chilled, pre-packaged and labelled

All goods, other than fresh or chilled, pre-packaged and labelled

Hop cones, ground, powdered or in the form of pellets; lupulin

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

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 Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder

Mehendi paste in cones

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

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

All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings

Soups and broths and preparations therefor; homogenised composite food preparations

Ice cream and other edible ice, whether or not containing cocoa

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled

Diabetic foods

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

Ice and snow

Plant-based milk drinks, ready for direct consumption as beverages

Soya milk drinks, whether or not sweetened or flavoured

Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]

Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]

Rice bran (other than de-oiled rice bran)

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

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil