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

Transport of goods in containers by rail by any person other than Indian Railways.

Transport of goods in containers by rail by any person other than Indian Railways.

Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; a. Transportation of goods by any mode of transport other than air is involved.

Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; b. At least one mode of transport is by air.

Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.

Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.

[Item (ia) and corresponding column (4) & (5) entries omitted/deleted]

Other professional, technical and business services other than (i) above and serial number 38 below

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

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 sweetening matter.

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

Malt, whether or not roasted

Soya beans, whether or not broken other than of seed quality.

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

Linseed, whether or not broken other than of seed quality.

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked]

Cocoa paste whether or not de-fatted

Cocoa powder, not containing added sugar or sweetening matter

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

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

Mineral substances not elsewhere specified or included

Felt, whether or not impregnated, coated, covered or laminated

Nonwovens, whether or not impregnated, coated, covered or laminated

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

Footwear of sale value not exceeding Rs.2500 per pair

Lignite, whether or not agglomerated, excluding jet

Tall oil, whether or not refined

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 or microbial fats or oils

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

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

Goods which are not specified in Schedule I, III, IV, V, VI or VII

Coffee beans, not roasted

Soya beans, whether or not broken, of seed quality

Ground - nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

Linseed, whether or not broken, of seed quality

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

Wool, not carded or combed

Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk

Insects and other edible products of animal origin, not elsewhere specified or included

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

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.

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.

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.

Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre-packaged and labelled

Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled

Chestnuts (singhada), dried whether or not shelled or peeled

Dried makhana, whether or not shelled or peeled pre-packaged and labelled

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

Wheat gluten, whether or not dried

Rape or colza seeds, whether or not broken other than of seed quality.

Sunflower seeds, whether or not broken other than of seed quality

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

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

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

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

Ground-nut oil and its fractions, whether or not refined, but not chemically modified

Olive oil and its fractions, whether or not refined, but not chemically modified

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

Palm oil and its fractions, whether or not refined, but not chemically modified.

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

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

Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Animal, vegetable or microbial fats and oils 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included

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

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel

Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; 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