| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 31 (Fertilisers) |
|
| 31 |
Organic manure, other than put up in unit containers and bearing a brand name. |
Nil |
| 3101 |
Organic manure put up in unit containers and bearing a brand name. |
5% |
| 31 |
Fertilisers, other than those which are clearly not to be used as fertilizers |
12% |
| 31 |
All goods which are clearly not to be used as fertilisers |
18% |
| |
Chapter 32 (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks) |
|
| 32 |
Wattle extract, quebracho extract, chestnut extract |
5% |
| 3202 |
Enzymatic preparations for pretanning |
5% |
| 3215 |
Fountain pen ink |
12% |
| 3215 |
Ball pen ink |
12% |
| 32 |
All goods not specified elsewhere |
18% |
| 3201 |
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. |
18% |
| 3202 |
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances. |
18% |
| 3203 |
Colouring matter of vegetable or animal origin (including dyeing extracts 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 defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not cemically defined |
18% |
| 3205 |
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. |
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 |
18% |
| 3211 |
Prepared driers. |
18% |
| 3212 |
Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta |
18% |
| 3215 |
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. |
18% |
| 3208, 3209 |
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers |
28% |
| 3210 |
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
28% |
| 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 |
28% |
| 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 |
28% |
| |
Chapter 33 (Essential oils and resinoids, perfumery, cosmetic or toilet preparations) |
|
| 3304 |
Kumkum, Bindi, Sindur, Alta |
Nil |
| 3304 20 00 |
Kajal [other than kajal pencil sticks] |
Nil |
| 3307 |
Agarbatti |
5% |
| 3306 10 10 |
Tooth powder |
12% |
| 3307 41 00 |
Agarbatti and other odoriferous preparations which operate by burning |
12% |
| 3302 |
(i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO), (v) Spearmint oil,
(vi) Mentha piperita oil |
12% |
| 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 maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential 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 |
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 odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / de- terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] |
18% |
| 3305 9011, 3305 90 19 |
Hair oil |
18% |
| 3306 10 20 |
Dentrifices - Toothpaste |
18% |
| 3304 20 00 |
Kajal pencil sticks |
18% |
| 33 |
All goods not specified elsewhere |
28% |
| 3303 |
Perfumes and toilet waters. |
28% |
| 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. |
28% |
| 3305 90 11, 3305 90 19 |
Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil] |
28% |
| 3306 10 20 |
Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [except dentifrices – Toothpaste ]. |
28% |
| 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 antiperspirants. |
28% |
| |
Chapter 34 (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster) |
|
| 3402 |
1. Sulphonated castor oil, fish oil or sperm oil |
5% |
| 3406 |
3. Candles, tapers and the like |
12% |
| 3401 [except 3401 30] |
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; |
18% |
| 3404 |
Artificial waxes and prepared waxes |
18% |
| 3407 |
Dental wax |
18% |
| 34 |
All goods not specified elsewhere |
28% |
| 3401 30 |
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 |
28% |
| 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. |
28% |
| 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 |
28% |
| 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 |
28% |
| 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) |
28% |
| |
Chapter 35 (Aluminoidal substances; modified starches; glues; enzymes) |
|
| 35 |
All goods |
18% |
| 3501 |
Casein, caseinates and other casein derivatives; casein glues |
18% |
| 3502 |
Albumins (including concentrates of two or more whey proteins, containing 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 heading 3501 |
18% |
| 3504 |
Peptones and their derivatives; other protein substances and their derivatives, 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 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations) |
|
| 3605 00 10 |
Handmade safety matches |
5% |
| 3605 00 10 |
Handmade safety matches, handmade matches mean “Matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging. |
5% |
| 3601 |
Propellant powders |
18% |
| 3603 |
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |
18% |
| 3605 |
Matches |
18% |
| 36 |
All goods not specified elsewhere |
28% |
| 3602 |
Prepared explosives, other than propellant powders; such as Industrial explosives. |
28% |
| 3604 |
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. |
28% |
| 3606 |
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters. |
28% |
| |
Chapter 37 (Photographic or cinematographic goods) |
|
| 3701 |
Photographic plates and film for x-ray for medical use. |
12% |
| 3705, 3706 |
Photographic plates and films including cinematographic film; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature. |
12% |
| 37 |
All goods not specified elsewhere |
18% |
| 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 Instant print film, Cinematographic film (other than for x- ray for Medical 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% |
| 3706 |
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. |
18% |
| 3707 |
Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. |
18% |
| |
Chapter 38 (Miscellaneous chemical products) |
|
| 38 |
Municipal waste, sewage sludge, clinical waste |
Nil |
| 3818 |
Silicon wafers |
12% |
| 3822 |
All diagnostic kits and reagents |
12% |
| 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% |
| 3803 |
Tall oil, whether or not refined |
18% |
| 3804 |
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates |
18% |
| 3805 |
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing 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 acids or on vegetable pitch |
18% |
| 3808 |
Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products |
18% |
| 3809 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, 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% |
| 3812 |
repared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber |
18% |
| 3815 |
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. |
18% |
| 3816 |
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 |
18% |
| 3817 |
Mixed alkylbenzenes and mixed alkylnaphthalenes, etc. |
18% |
| 3818 |
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics; other than silicon wafers. |
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% |
| 3823 |
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. |
18% |
| 3824 |
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; including Ready mix concrete (3824 50 10), retarders used in printing industry (3824 90), Salts for curing or salting (3824 90 16), Surface tension reducing agents (3824 90 17), Water treatment chemicals (3824 90 22), Stencil correction fluid (3824 90 24), Precipitated Silica (3824 90 25) |
18% |
| 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% |
| 3826 |
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals |
18% |
| 38 |
All goods not specified elsewhere |
28% |
| 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. |
28% |
| 3813 |
Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades. |
28% |
| 3814 |
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. |
28% |
| 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. |
28% |
| 3820 |
Anti-freezing preparations and prepared de-icing fluids. |
28% |
| |
Chapter 39 (Plastics and articles thereof) |
|
| 39 |
Plastic bangles |
Nil |
| 39 |
Feeding bottles. |
12% |
| 3926 |
Plastic beads |
12% |
| 39 |
All goods not specified elsewhere |
18% |
| 3901 to 3913 |
Primary polymers [all goods falling under 3901 to 3913] |
18% |
| 3914 |
Ion exchangers based on primary polymers |
18% |
| 3915 |
Waste, parings and scrap, of plastics |
18% |
| 3916 |
All goods including canes of plastics |
18% |
| 3917 |
Tubes, pipes and hoses, and fittings therefor, of plastics |
18% |
| 3919 |
Self-adhesive plates, sheets, film, foil, etc. of plastics |
18% |
| 3920, 3921 |
Other plates, sheets, film, foil, etc. of plastics |
18% |
| 3923 |
Articles for conveyance or packing of goods, etc. of plastics |
18% |
| 3924 |
Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics |
18% |
| 3925 |
Builder's wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.) |
18% |
| 3926 90 10 |
VC Belt Conveyor |
18% |
| 3926 90 99 |
Plastic Tarpaulin |
18% |
| 3918 |
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics |
28% |
| 3922 |
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics |
28% |
| 3926 |
Other articles of plastics and articles of other materials of headings 3901 to 3914 [except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] |
28% |
| |
Chapter 40 (Rubber and articles thereof) |
|
| 4014 |
Condoms and contraceptives |
Nil |
| 4001 |
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip |
5% |
| 4016 |
Toy balloons made of natural rubber latex |
5% |
| 4011, 4013 |
Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws |
5% |
| 4007 |
Latex Rubber Thread |
12% |
| 4015 |
Surgical rubber gloves or medical examination rubber gloves |
12% |
| 4014 |
Nipples of feeding bottles |
12% |
| 4016 |
Erasers |
12% |
| 4011 |
Rear Tractor tyres and rear tractor tyre tubes |
12% |
| 40 |
All goods not specified elsewhere |
18% |
| 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% |
| 4003 |
Reclaimed rubber in primary forms or in plates, sheets or strip. |
18% |
| 4004 |
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. |
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 |
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 belting, of vulcanised rubber. |
18% |
| 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, female (diaphragms), such as cervical caps]. |
18% |
| 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% |
| 4011 |
New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.] |
28% |
| 4012 |
Retreaded or used tyres and flaps |
28% |
| 4013 |
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle - rickshaws and three wheeled powered cycle rickshaws.] |
28% |
| 4016 |
Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) |
28% |
| 4017 |
Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) |
28% |