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HSN code list

HSN code list with GST rates

Every 4-digit HSN heading named in the current GST goods rate notifications, grouped by Customs Tariff chapter, with the rate for each. 1,229 headings, 97 chapters, 1,372 rate entries, as of 2026-10-21.

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Short answer

GST on goods is set by HSN code. Most goods are taxed at 5% (Schedule I) or 18% (Schedule II); a short list is at 40% (Schedule III), gold, silver and jewellery at 3%, diamonds and precious stones at 0.25% or 1.5%, and the goods in Notification 10/2025-Central Tax (Rate) are nil-rated. Pick your chapter below, open the heading, and match your goods to the entry description.

How to use this list

Find the 2-digit chapter of your goods, then the 4-digit heading. Each heading page shows every rate entry that names it, the CGST, SGST and IGST split, a ₹1,000 example and the invoice digit rule. Where one heading has more than one rate, the description in the notification decides, so read it against your product. Rates follow Notification 9/2025-Central Tax (Rate) (Schedules I to VI) as amended by Notification 19/2025-Central Tax (Rate) from 01.02.2026 and Notification 01/2026-Central Tax (Rate) from 01.05.2026; Notification 10/2025-Central Tax (Rate) (nil rate); Notification 14/2025-Central Tax (Rate) (bricks).

Chapter 01: Live animals

Chapter 02: Meat and edible meat offal

  • HSN 0201: Meat of bovine animals (nil)
  • HSN 0202: Meat of bovine animals, frozen (nil or 5%)
  • HSN 0203: Meat of swine, fresh (nil or 5%)
  • HSN 0204: Meat of sheep or goats, fresh (nil or 5%)
  • HSN 0205: Meat of horses, asses (nil or 5%)
  • HSN 0206: Edible offal of bovine animals (nil or 5%)
  • HSN 0207: Meat and edible offal (nil or 5%)
  • HSN 0208: Other meat and edible meat offal (nil or 5%)
  • HSN 0209: Pig fat, free of lean meat (nil or 5%)
  • HSN 0210: Meat and edible meat offal, salted (nil or 5%)

Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates

  • HSN 0301: Live fish (nil)
  • HSN 0302: Fish, fresh or chilled (nil)
  • HSN 0303: Fish, frozen (nil or 5%)
  • HSN 0304: Fish fillets and other fish meat (nil or 5%)
  • HSN 0305: Fish, dried, salted or in brine (nil or 5%)
  • HSN 0306: Crustaceans, whether in shell (nil or 5%)
  • HSN 0307: Molluscs, whether in shell or not (nil or 5%)
  • HSN 0308: Aquatic invertebrates (nil or 5%)
  • HSN 0309: Flours, meals and pellets of fish (nil or 5%)

Chapter-wide entries: 03: Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under... (nil, 10/2025-CT(R), S. No. 10)

Chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter 05: Products of animal origin, not elsewhere specified or included

  • HSN 0501: Human hair, unworked (nil)
  • HSN 0502: Pigs', hogs' or boars' bristles (5%)
  • HSN 0504: Guts, bladders and stomachs (nil or 5%)
  • HSN 0505: Skins and other parts of birds (5%)
  • HSN 0506: Bones and horn-cores, unworked (nil)
  • HSN 0507: Ivory, tortoise-shell (nil or 5%)
  • HSN 0508: Coral and similar materials (5%)
  • HSN 0510: Ambergris, castoreum, civet and musk (5%)
  • HSN 0511: Animal products (nil or 5%)

Chapter 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

  • HSN 0601: Bulbs, tubers, tuberous roots (nil or 18%)
  • HSN 0602: Other live plants (nil or 18%)
  • HSN 0603: Cut flowers and flower buds (nil or 18%)
  • HSN 0604: Foliage, branches and other parts (nil or 18%)

Chapter-wide entries: 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (nil, 10/2025-CT(R), S. No. 26)

Chapter 07: Edible vegetables and certain roots and tubers

  • HSN 0701: Potatoes, fresh or chilled (nil)
  • HSN 0702: Tomatoes, fresh or chilled (nil)
  • HSN 0703: Onions, shallots, garlic (nil)
  • HSN 0704: Cabbages, cauliflowers, kohlrabi (nil)
  • HSN 0705: Lettuce and chicory (nil)
  • HSN 0706: Carrots, turnips, salad beetroot (nil)
  • HSN 0707: Cucumbers or gherkins (nil)
  • HSN 0708: Leguminous vegetables (nil)
  • HSN 0709: Other vegetables, fresh or chilled (nil)
  • HSN 0710: Vegetables, frozen (nil)
  • HSN 0711: Vegetables provisionally preserved (nil)
  • HSN 0712: Dried vegetables, whole, cut (nil)
  • HSN 0713: Dried leguminous vegetables (nil or 5%)
  • HSN 0714: Manioc, arrowroot, salep (nil or 5%)

Chapter-wide entries: 07: Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower (5%, 9/2025-CT(R), Schedule I, S. No. 19); 07, 09 or 10: All goods of seed quality (nil, 10/2025-CT(R), S. No. 56)

Chapter 08: Edible fruit and nuts; peel of citrus fruit or melons

  • HSN 0801: Coconuts, Brazil nuts (nil or 5%)
  • HSN 0802: Other nuts, fresh or dried (nil or 5%)
  • HSN 0803: Bananas, including plantains (nil)
  • HSN 0804: Dates, figs, pineapples, avocados (nil or 5%)
  • HSN 0805: Citrus fruit, fresh or dried (nil or 5%)
  • HSN 0806: Grapes, fresh or dried (nil or 5%)
  • HSN 0807: Melons and papaws, fresh (nil)
  • HSN 0808: Apples, pears and quinces, fresh (nil)
  • HSN 0809: Apricots, cherries, peaches (nil)
  • HSN 0810: Other fruit, fresh (nil)
  • HSN 0811: Fruit and nuts (5%)
  • HSN 0812: Provisionally preserved fruit, nuts (5%)
  • HSN 0813: Fruit, dried (nil or 5%)
  • HSN 0814: Peel of citrus fruit or melons (nil or 5%)

Chapter-wide entries: 08: Dried makhana, whether or not shelled or peeled pre-packaged and labelled (5%, 9/2025-CT(R), Schedule I, S. No. 25); 08: Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled (nil, 10/2025-CT(R), S. No. 42)

Chapter 09: Coffee, tea, mate and spices

  • HSN 0901: Coffee, whether or not roasted (nil or 5%)
  • HSN 0902: Tea, whether or not flavoured (nil or 5%)
  • HSN 0903: Mate (5%)
  • HSN 0904: Pepper of the genus piper (5%)
  • HSN 0905: Vanilla (5%)
  • HSN 0906: Cinnamon and cinnamon-tree flowers (5%)
  • HSN 0907: Cloves (5%)
  • HSN 0908: Nutmeg, mace and cardamoms (5%)
  • HSN 0909: Seeds of anise, badian, fennel (nil or 5%)
  • HSN 0910: Ginger, saffron, turmeric, thyme (nil or 5%)

Chapter-wide entries: 07, 09 or 10: All goods of seed quality (nil, 10/2025-CT(R), S. No. 56)

Chapter 10: Cereals

Chapter-wide entries: 07, 09 or 10: All goods of seed quality (nil, 10/2025-CT(R), S. No. 56)

Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten

  • HSN 1101: Wheat or meslin flour (nil or 5%)
  • HSN 1102: Cereal flours (nil or 5%)
  • HSN 1103: Cereal groats, meal and pellets (nil or 5%)
  • HSN 1104: Cereal grains otherwise worked (nil or 5%)
  • HSN 1105: Flour, meal, powder, flakes (nil or 5%)
  • HSN 1106: Flour, meal and powder (nil or 5%)
  • HSN 1107: Malt, whether or not roasted (5%)
  • HSN 1108: Starches (5%)
  • HSN 1109: Wheat gluten, whether or not dried (5%)

Chapter 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

  • HSN 1201: Soya beans, whether or not broken (nil or 5%)
  • HSN 1202: Ground-nuts, not roasted (nil or 5%)
  • HSN 1203: Copra (5%)
  • HSN 1204: Linseed, whether or not broken (nil or 5%)
  • HSN 1205: Rape or colza seeds (nil or 5%)
  • HSN 1206: Sunflower seeds (nil or 5%)
  • HSN 1207: Other oil seeds (nil or 5%)
  • HSN 1208: Flours and meals of oil seeds (5%)
  • HSN 1209: Seeds, fruit and spores (nil or 5%)
  • HSN 1210: Hop cones, fresh or dried (nil or 5%)
  • HSN 1211: Plants and parts of plants (nil or 5%)
  • HSN 1212: Locust beans (nil or 5%)
  • HSN 1213: Cereal straw and husks, unprepared (nil)
  • HSN 1214: Swedes, mangolds, fodder roots, hay (nil)

Chapter-wide entries: 12: All goods other than of seed quality (5%, 9/2025-CT(R), Schedule I, S. No. 60); 12: All goods of seed quality (nil, 10/2025-CT(R), S. No. 77)

Chapter 13: Lac; gums, resins and other vegetable saps and extracts

Chapter 14: Vegetable plaiting materials; vegetable products not elsewhere specified or included

  • HSN 1401: Vegetable materials of a kind (nil or 5%)
  • HSN 1404: Vegetable products (nil or 5%)

Chapter 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

  • HSN 1501: Pig fats and poultry fat (5%)
  • HSN 1502: Fats of bovine animals (5%)
  • HSN 1503: Lard stearin, lard oil, oleostearin (5%)
  • HSN 1504: Fats and oils and their fractions (5%)
  • HSN 1505: Wool grease (5%)
  • HSN 1506: Other animal fats and oils (5%)
  • HSN 1507: Soya-bean oil and its fractions (5%)
  • HSN 1508: Ground-nut oil and its fractions (5%)
  • HSN 1509: Olive oil and its fractions (5%)
  • HSN 1510: Other oils and their fractions (5%)
  • HSN 1511: Palm oil and its fractions (5%)
  • HSN 1512: Sunflower seed (5%)
  • HSN 1513: Coconut, palm kernel or babassu oil (5%)
  • HSN 1514: Rape, colza or mustard oil (5%)
  • HSN 1515: Other fixed vegetable (5%)
  • HSN 1516: Animal, vegetable or microbial fats (5%)
  • HSN 1517: Mmargarine, edible mixture (5%)
  • HSN 1518: Animal, vegetable or microbial fats (5%)
  • HSN 1520: Glycerol, crude (5%)
  • HSN 1521: Vegetable waxes, beeswax (5%)
  • HSN 1522: Degras (5%)

Chapter 16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

  • HSN 1601: Sausages and similar products (5%)
  • HSN 1602: Other prepared or preserved meat (5%)
  • HSN 1603: Extracts and juices of meat (5%)
  • HSN 1604: Prepared or preserved fish (5%)
  • HSN 1605: Crustaceans, molluscs (5%)

Chapter 17: Sugars and sugar confectionery

Chapter 18: Cocoa and cocoa preparations

Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products

Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants

Chapter 21: Miscellaneous edible preparations

Chapter 22: Beverages, spirits and vinegar

  • HSN 2201: Waters, including natural (nil or 5%)
  • HSN 2202: Waters, including mineral waters (5% or 40%)
  • HSN 2207: Undenatured ethyl alcohol (5% or 18%)
  • HSN 2209: Vinegar and substitutes (18%)

Chapter 23: Residues and waste from the food industries; prepared animal fodder

  • HSN 2301: Flours, meals and pellets (nil or 5%)
  • HSN 2302: Bran, sharps and other residues (nil or 5%)
  • HSN 2303: Residues of starch manufacture (5%)
  • HSN 2304: Oil-cake and other solid residues (5%)
  • HSN 2305: Oil-cake and other solid residues (5%)
  • HSN 2306: Oil-cake and other solid residues (nil or 5%)
  • HSN 2307: Wine lees (5%)
  • HSN 2308: Vegetable materials (nil)
  • HSN 2309: Preparations of a kind (nil or 5%)

Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

  • HSN 2401: Unmanufactured tobacco (5% or 40%)
  • HSN 2402: Cigars, cheroots (40%)
  • HSN 2403: Other manufactured tobacco (18% or 40%)
  • HSN 2404: Products containing tobacco (18% or 40%)

Chapter 25: Salt; sulphur; earths and stone; plastering materials, lime and cement

Chapter 26: Ores, slag and ash

  • HSN 2601: Iron ores and concentrates (18%)
  • HSN 2602: Manganese ores and concentrates (18%)
  • HSN 2603: Copper ores and concertrates (18%)
  • HSN 2604: Nickel ores and concentrates (18%)
  • HSN 2605: Cobalt ores and concentrates (18%)
  • HSN 2606: Aluminium ores and concentrates (18%)
  • HSN 2607: Lead ores and concentrates (18%)
  • HSN 2608: Zinc ores and concentrates (18%)
  • HSN 2609: Tin ores and concentrates (18%)
  • HSN 2610: Chromium ores and concentrates (18%)
  • HSN 2611: Tungsten ores and concentrates (5%)
  • HSN 2612: Uranium or thorium ores (5%)
  • HSN 2613: Molybdenum ores and concentrates (5%)
  • HSN 2614: Titanium ores and concentrates (5%)
  • HSN 2615: Niobium, tantalum (5%)
  • HSN 2616: Precious metal ores and concentrates (5%)
  • HSN 2617: Other ores and concentrates (5%)
  • HSN 2618: Granulated slag from the manufacture (5%)
  • HSN 2619: Slag, dross, scalings (5% or 18%)
  • HSN 2620: Slag, ash and residues (18%)
  • HSN 2621: Other slag and ash (5% or 18%)

Chapter-wide entries: 26: Uranium Ore concentrate (nil, 10/2025-CT(R), S. No. 110)

Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Chapter-wide entries: 27: Bio-gas (5%, 9/2025-CT(R), Schedule I, S. No. 204)

Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

  • HSN 2801: Fluorine, chlorine (5% or 18%)
  • HSN 2802: Sulphur, sublimed or precipitated (5% or 18%)
  • HSN 2803: Carbon (5% or 18%)
  • HSN 2804: Hydrogen, rare gases (5%)
  • HSN 2805: Alkali or alkaline-earth metals (5%)
  • HSN 2806: Hhydrogen chloride (5% or 18%)
  • HSN 2807: Sulphuric acid (5%)
  • HSN 2808: Nitric acid (5%)
  • HSN 2809: Diphosphorus pentaoxide (5%)
  • HSN 2810: Oxides of boron, boric acids (5% or 18%)
  • HSN 2811: Other inorganic acids (5% or 18%)
  • HSN 2812: Halides and halide oxides (5% or 18%)
  • HSN 2813: Sulphides of non-metals (5% or 18%)
  • HSN 2814: Ammonia, anhydrous (5%)
  • HSN 2815: Sodium hydroxide (5% or 18%)
  • HSN 2816: Hydroxide and peroxide of magnesium (5% or 18%)
  • HSN 2817: Zinc oxide (5% or 18%)
  • HSN 2818: Artificial corundum (5% or 18%)
  • HSN 2819: Chromium oxides and hydroxides (5% or 18%)
  • HSN 2820: Manganese oxides (5% or 18%)
  • HSN 2821: Iron oxides and hydroxides (5% or 18%)
  • HSN 2822: Cobalt oxides and hydroxides (5% or 18%)
  • HSN 2823: Titanium oxides (5% or 18%)
  • HSN 2824: Lead oxides (5% or 18%)
  • HSN 2825: Hydrazine and hydroxylamine (5% or 18%)
  • HSN 2826: Fluorides, fluorosilicates (5% or 18%)
  • HSN 2827: Chlorides, chloride oxides (5% or 18%)
  • HSN 2828: Hypochlorites (5% or 18%)
  • HSN 2829: Chlorates and perchlorates (5% or 18%)
  • HSN 2830: Sulphides (5% or 18%)
  • HSN 2831: Dithionites and sulphoxylates (5% or 18%)
  • HSN 2832: Sulphites (5% or 18%)
  • HSN 2833: Sulphates (5% or 18%)
  • HSN 2834: Nitrites (5% or 18%)
  • HSN 2835: Phosphinates (nil)
  • HSN 2836: Carbonates (5% or 18%)
  • HSN 2837: Cyanides, cyanide oxides (5% or 18%)
  • HSN 2839: Silicates (5% or 18%)
  • HSN 2840: Borates, peroxoborates (5% or 18%)
  • HSN 2841: Salts of oxometallic (5% or 18%)
  • HSN 2842: Other salts of inorganic acids (5% or 18%)
  • HSN 2843: Colloidal precious metals (5% or 18%)
  • HSN 2844: Radioactive chemical elements (5% or 18%)
  • HSN 2845: Isotopes other than those (5%)
  • HSN 2846: Compounds, inorganic or organic (5% or 18%)
  • HSN 2847: Hydrogen peroxide (5%)
  • HSN 2848: Phosphides (5% or 18%)
  • HSN 2849: Carbides (5% or 18%)
  • HSN 2850: Hydrides, nitrides, azides (5% or 18%)
  • HSN 2852: Inorganic or organic compounds (5% or 18%)
  • HSN 2853: Phosphides (5%)

Chapter-wide entries: 28: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel (5%, 9/2025-CT(R), Schedule I, S. No. 210); 28: Anaesthetics, Potassium Iodate, Iodine, Steam (5%, 9/2025-CT(R), Schedule I, S. No. 211); 28 or 38: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order,... (5%, 9/2025-CT(R), Schedule I, S. No. 221); 28: All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th... (18%, 9/2025-CT(R), Schedule II, S. No. 35)

Chapter 29: Organic chemicals

  • HSN 2901: Acyclic hydrocarbons (5% or 18%)
  • HSN 2902: Cyclic hydrocarbons (5% or 18%)
  • HSN 2903: Halogenated derivatives (5% or 18%)
  • HSN 2904: Sulphonated, nitrated (5% or 18%)
  • HSN 2905: Acyclic alcohols (5% or 18%)
  • HSN 2906: Cyclic alcohols (5% or 18%)
  • HSN 2907: Phenols (5% or 18%)
  • HSN 2908: Halogenated, sulphonated (5% or 18%)
  • HSN 2909: Ethers, ether-alcohols (5% or 18%)
  • HSN 2910: Epoxides, epoxyalcohols (5% or 18%)
  • HSN 2911: Acetals and hemiacetals (5% or 18%)
  • HSN 2912: Aldehydes (5% or 18%)
  • HSN 2913: Halogenated, sulphonated (5% or 18%)
  • HSN 2914: Ketones and quinones (5% or 18%)
  • HSN 2915: Saturated acyclic monocarboxylic (5% or 18%)
  • HSN 2916: Unsaturated acyclic monocarboxylic (5% or 18%)
  • HSN 2917: Polycarboxylic acids (5% or 18%)
  • HSN 2918: Carboxylic acids (5% or 18%)
  • HSN 2919: Phosphoric esters and their salts (5% or 18%)
  • HSN 2920: Esters of other inorganicacids (5% or 18%)
  • HSN 2921: Amine-function compounds (5% or 18%)
  • HSN 2922: Oxygen-function amino-compounds (5% or 18%)
  • HSN 2923: Quaternary ammonium salts (5% or 18%)
  • HSN 2924: Carboxyamide-function compounds (5% or 18%)
  • HSN 2925: Carboxyimide-function compounds (5% or 18%)
  • HSN 2926: Nitrile-function compounds (5% or 18%)
  • HSN 2927: Diazo-, azo- or azoxy-compounds (5% or 18%)
  • HSN 2928: Organic derivatives of hydrazine (5% or 18%)
  • HSN 2929: Compounds (5% or 18%)
  • HSN 2930: Organo-sulphur compounds (5% or 18%)
  • HSN 2931: Other organo-inorganic compounds (5% or 18%)
  • HSN 2932: Heterocyclic compounds (5% or 18%)
  • HSN 2933: Heterocyclic compounds (5% or 18%)
  • HSN 2934: Nucleic acids and their salts (5% or 18%)
  • HSN 2935: Sulphonamides (5% or 18%)
  • HSN 2936: Provitamins and vitamins (5% or 18%)
  • HSN 2937: Hormones, prostaglandins (5% or 18%)
  • HSN 2938: Glycosides, natural or reproduced (5% or 18%)
  • HSN 2939: Alkaloids, natural or reproduced (5% or 18%)
  • HSN 2940: Chemically pure, other than sucrose (5% or 18%)
  • HSN 2941: Antibiotics (5% or 18%)
  • HSN 2942: Other organic compounds (5% or 18%)

Chapter-wide entries: 29 or 3808 93: Gibberellic acid (5%, 9/2025-CT(R), Schedule I, S. No. 222); 29: All organic chemicals other than giberellic acid (18%, 9/2025-CT(R), Schedule II, S. No. 36)

Chapter 30: Pharmaceutical products

  • HSN 3001: Glands and other organs (5%)
  • HSN 3002: Human blood (nil or 5%)
  • HSN 3003: Medicaments consisting of two (5%)
  • HSN 3004: Medicaments consisting of mixed (5%)
  • HSN 3005: Wadding, gauze (5%)
  • HSN 3006: Pharmaceutical goods specified (nil or 5%)

Chapter-wide entries: 2906 11 10, 30, 3301: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c.... (5%, 9/2025-CT(R), Schedule I, S. No. 224); 30: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts (5%, 9/2025-CT(R), Schedule I, S. No. 225); 30 or any Chapter: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from... (5%, 9/2025-CT(R), Schedule I, S. No. 226); 30: Diagnostic kits for detection of all types of hepatitis (5%, 9/2025-CT(R), Schedule I, S. No. 227); 30: Medicaments (including veterinary medicaments) used in bio-chemic systems (5%, 9/2025-CT(R), Schedule I, S. No. 228); 30: Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured... (5%, 9/2025-CT(R), Schedule I, S. No. 229); 29061190, 30, 3301: Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint... (18%, 9/2025-CT(R), Schedule II, S. No. 38); 30 or any other Chapter: Drugs or medicines listed in Annexure I (nil, 10/2025-CT(R), S. No. 113)

Chapter 31: Fertilisers

  • HSN 3101: Animal or vegetable fertilisers (nil or 5%)
  • HSN 3102: Mineral or chemical fertilisers (5% or 18%)
  • HSN 3103: Mineral or chemical fertilisers (5% or 18%)
  • HSN 3104: Mineral or chemical fertilisers (5% or 18%)
  • HSN 3105: Mineral or chemical fertilisers (5% or 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

Chapter-wide entries: 32: Wattle extract, quebracho extract, chestnut extract (5%, 9/2025-CT(R), Schedule I, S. No. 242)

Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations

  • HSN 3301: Essential oils (5% or 18%)
  • HSN 3302: Mixtures of odoriferous substances (18%)
  • HSN 3303: Perfumes and toilet waters (18%)
  • HSN 3304: Beauty or make-up preparations (nil, 5% or 18%)
  • HSN 3305: Preparations for use on the hair (5% or 18%)
  • HSN 3306: Preparations for oral (5% or 18%)
  • HSN 3307: Pre-shave, shaving (5% or 18%)

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

  • HSN 3401: Soap (5% or 18%)
  • HSN 3402: Organic surface-active agents (5% or 18%)
  • HSN 3403: Lubricating preparations (18%)
  • HSN 3404: Artificial waxes and prepared waxes (18%)
  • HSN 3405: Polishes and creams, for footwear (18%)
  • HSN 3406: Candles, tapers and the like (5%)
  • HSN 3407: Modelling pastes (18%)

Chapter 35: Albuminoidal substances; modified starches; glues; enzymes

Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Chapter 37: Photographic or cinematographic goods

  • HSN 3701: Photographic plates and film (5% or 18%)
  • HSN 3702: Photographic film in rolls (18%)
  • HSN 3703: Photographic paper (18%)
  • HSN 3704: Photographic plates, film, paper (18%)
  • HSN 3705: Photographic plates and film (5%)
  • HSN 3706: Cinematographic film (5% or 18%)
  • HSN 3707: Chemical preparations (18%)

Chapter 38: Miscellaneous chemical products

  • HSN 3801: Artificial graphite (18%)
  • HSN 3802: Activated carbon (18%)
  • HSN 3803: Tall oil, whether or not refined (18%)
  • HSN 3804: Residual lyes from the manufacture (18%)
  • HSN 3805: Gum, wood or sulphate turpentine (18%)
  • HSN 3806: Rosin and resin acids (18%)
  • HSN 3807: Wood tar, wood tar oils (18%)
  • HSN 3808: Insecticides, rodenticides (5% or 18%)
  • HSN 3809: Finishing agents (18%)
  • HSN 3810: Pickling preparations (18%)
  • HSN 3811: Anti-knock preparations (18%)
  • HSN 3812: Prepared rubber accelerators (18%)
  • HSN 3813: Preparations and charges (18%)
  • HSN 3814: Organic composite solvents (18%)
  • HSN 3815: Reaction initiators (18%)
  • HSN 3816: Refractory cements, mortars (5% or 18%)
  • HSN 3817: Mixed alkylbenzenes (18%)
  • HSN 3818: Chemical elements doped for use (5% or 18%)
  • HSN 3819: Hydraulic brake fluids (18%)
  • HSN 3820: Anti-freezing preparations (18%)
  • HSN 3821: Prepared culture media (18%)
  • HSN 3822: Diagnostic or laboratory reagents (5%)
  • HSN 3823: Industrial monocarboxylic fatty (18%)
  • HSN 3824: Prepared binders for foundry moulds (18%)
  • HSN 3825: Residual products of the chemical (nil or 18%)
  • HSN 3826: Biodiesel and mixtures thereof (5% or 18%)
  • HSN 3827: Mixtures of halogenated derivatives (18%)

Chapter-wide entries: 28 or 38: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order,... (5%, 9/2025-CT(R), Schedule I, S. No. 221)

Chapter 39: Plastics and articles thereof

Chapter-wide entries: 39, 48: Paper Sacks/Bags and bio-degradable bags (5%, 9/2025-CT(R), Schedule I, S. No. 319)

Chapter 40: Rubber and articles thereof

  • HSN 4001: Natural rubber, balata (5%)
  • HSN 4002: Synthetic rubber (18%)
  • HSN 4003: Reclaimed rubber in primary forms (18%)
  • HSN 4004: Waste, parings and scrap of rubber (5% or 18%)
  • HSN 4005: Compounded rubber, unvulcanised (18%)
  • HSN 4006: Other forms and articles (18%)
  • HSN 4007: Vulcanised rubber thread and cord (5% or 18%)
  • HSN 4008: Plates, sheets, strip (18%)
  • HSN 4009: Tubes, pipes and hoses (18%)
  • HSN 4010: Conveyor or transmission belts (18%)
  • HSN 4011: New pneumatic tyres, of rubber (5% or 18%)
  • HSN 4012: Retreaded or used pneumatic tyres (18%)
  • HSN 4013: Inner tubes, of rubber (5% or 18%)
  • HSN 4014: Hygienic or pharmaceutical articles (nil, 5% or 18%)
  • HSN 4015: Articles of apparel (5% or 18%)
  • HSN 4016: Other articles of vulcanised rubber (nil, 5% or 18%)
  • HSN 4017: Hard rubber in all forms (5% or 18%)

Chapter 41: Raw hides and skins (other than furskins) and leather

  • HSN 4101: Raw hides and skins of bovine (5%)
  • HSN 4102: Raw skins of sheep or lambs (5%)
  • HSN 4103: Other raw hides and skins (5%)
  • HSN 4104: Tanned or crust hides and skins (5%)
  • HSN 4105: Tanned or crust skins of sheep (5%)
  • HSN 4106: Tanned or crust hides and skins (5%)
  • HSN 4107: Leather further prepared (5%)
  • HSN 4112: Leather further prepared (5%)
  • HSN 4113: Leather further prepared (5%)
  • HSN 4114: Chamois leather (5%)
  • HSN 4115: Composition leather with a basis (5%)

Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

  • HSN 4201: Saddlery and harness for any animal (18%)
  • HSN 4202: Trunks, suit-cases, vanity-cases (5% or 18%)
  • HSN 4203: Articles of apparel (5% or 18%)
  • HSN 4205: Other articles of leather (18%)
  • HSN 4206: Articles of gut (18%)

Chapter 43: Furskins and artificial fur; manufactures thereof

Chapter 44: Wood and articles of wood; wood charcoal

  • HSN 4401: Fuel wood, in logs, in billets (nil or 5%)
  • HSN 4402: Wood charcoal (nil)
  • HSN 4403: Wood in the rough (18%)
  • HSN 4404: Hoopwood (5%)
  • HSN 4405: Wood wool (5%)
  • HSN 4406: Railway or tramway sleepers of wood (5%)
  • HSN 4407: Wood sawn or chipped lengthwise (18%)
  • HSN 4408: Sheets for veneering (5% or 18%)
  • HSN 4409: Wood continuously shaped along any (5% or 18%)
  • HSN 4410: Particle board (18%)
  • HSN 4411: Fibre board of wood (18%)
  • HSN 4412: Plywood, veneered panels (18%)
  • HSN 4413: Densified wood, in blocks, plates (18%)
  • HSN 4414: Wooden frames for paintings (18%)
  • HSN 4415: Packing cases, boxes, crates (5%)
  • HSN 4416: Casks, barrels, vats (5%)
  • HSN 4417: Tools, tool bodies, tool handles (5%)
  • HSN 4418: Builders' joinery and carpentry (5% or 18%)
  • HSN 4419: Tableware and kitchenware, of wood (5%)
  • HSN 4420: Wood marquetry and inlaid wood (5%)
  • HSN 4421: Other articles of wood (5% or 18%)

Chapter-wide entries: 44 or any Chapter: The following goods, namely: - b. Cement Bonded Particle Board; c. Jute Particle Board; d. Rice Husk Board; e.... (5%, 9/2025-CT(R), Schedule I, S. No. 292); 44, 68, 83: Idols of wood, stone [including marble] and metals [other than those made of precious metals] (5%, 9/2025-CT(R), Schedule I, S. No. 293); 44 or any Chapter: Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles (18%, 9/2025-CT(R), Schedule II, S. No. 164); 44 or 68: Deities made of stone, marble or wood (nil, 10/2025-CT(R), S. No. 124)

Chapter 45: Cork and articles of cork

Chapter 46: Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Chapter-wide entries: 46: Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope (nil, 10/2025-CT(R), S. No. 125); 46: Plates and cups made up of all kinds of leaves/ flowers/bark (nil, 10/2025-CT(R), S. No. 126)

Chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard

  • HSN 4801: Newsprint, in rolls or sheets (5%)
  • HSN 4802: Uncoated paper and paperboard (nil or 18%)
  • HSN 4803: Toilet or facial tissue stock (18%)
  • HSN 4804: Uncoated Kraft paper and paperboard (18%)
  • HSN 4805: Other uncoated paper and paperboard (18%)
  • HSN 4806: Vegetable parchment (18%)
  • HSN 4807: Composite paper and paperboard (18%)
  • HSN 4808: Paper and paperboard, corrugated (18%)
  • HSN 4809: Carbon paper (18%)
  • HSN 4810: Paper and paperboard (18%)
  • HSN 4811: Paper, paperboard (18%)
  • HSN 4812: Filter blocks, slabs and plates (18%)
  • HSN 4813: Cigarette paper (18%)
  • HSN 4814: Wallpaper and similar wall coverings (18%)
  • HSN 4816: Carbon-paper (18%)
  • HSN 4817: Envelopes, letter cards (nil, 5% or 18%)
  • HSN 4818: Toilet paper and similar paper (18%)
  • HSN 4819: Cartons, boxes, cases (5% or 18%)
  • HSN 4820: Registers, account books (nil or 18%)
  • HSN 4821: Paper or paperboard labels (18%)
  • HSN 4822: Bobbins, spools (18%)
  • HSN 4823: Other paper, paperboard (5% or 18%)

Chapter-wide entries: 48: Paper splints for matches, whether or not waxed, Asphaltic roofing sheets (5%, 9/2025-CT(R), Schedule I, S. No. 318); 39, 48: Paper Sacks/Bags and bio-degradable bags (5%, 9/2025-CT(R), Schedule I, S. No. 319); 48 or 4907 or 71: Rupee notes or coins when sold to Reserve Bank of India or the Government of India (nil, 10/2025-CT(R), S. No. 131)

Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Chapter 50: Silk

Chapter-wide entries: 50 to 55: Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets (nil, 10/2025-CT(R), S. No. 145)

Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric

  • HSN 5101: Wool, not carded or combed (nil)
  • HSN 5102: Fine or coarse animal hair (nil)
  • HSN 5103: Waste of wool or of fine (nil)
  • HSN 5104: Garnetted stock of wool or of fine (5%)
  • HSN 5105: Wool and fine or coarse animal hair (5%)
  • HSN 5106: Yarn of carded wool (5%)
  • HSN 5107: Yarn of combed wool (5%)
  • HSN 5108: Yarn of fine animal hair (5%)
  • HSN 5109: Yarn of wool or fine animal hair (5%)
  • HSN 5110: Yarn of coarse animal hair (5%)
  • HSN 5111: Woven fabrics of carded wool (5%)
  • HSN 5112: Woven fabrics of combed wool (5%)

Chapter-wide entries: 50 to 55: Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets (nil, 10/2025-CT(R), S. No. 145)

Chapter 52: Cotton

  • HSN 5201: Cotton, not carded or combed (5%)
  • HSN 5202: Cotton waste (5%)
  • HSN 5203: Cotton, carded or combed (5%)
  • HSN 5204: Cotton sewing thread (5%)
  • HSN 5205: Cotton yarn, containing 85% or more (5%)
  • HSN 5206: Cotton yarn, containing less (5%)
  • HSN 5207: Cotton yarn put up for retail sale (5%)
  • HSN 5208: Woven fabrics of cotton (5%)
  • HSN 5209: Woven fabrics of cotton (5%)
  • HSN 5210: Woven fabrics of cotton (5%)
  • HSN 5211: Woven fabrics of cotton (5%)
  • HSN 5212: Other woven fabrics of cotton (5%)

Chapter-wide entries: 52: Gandhi Topi, Khadi yarn (nil, 10/2025-CT(R), S. No. 144); 50 to 55: Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets (nil, 10/2025-CT(R), S. No. 145)

Chapter 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter-wide entries: 50 to 55: Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets (nil, 10/2025-CT(R), S. No. 145); 53: Coir pith compost other than pre-packaged and labelled (nil, 10/2025-CT(R), S. No. 148)

Chapter 54: Man-made filaments; strip and the like of man-made textile materials

Chapter-wide entries: 50 to 55: Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets (nil, 10/2025-CT(R), S. No. 145)

Chapter 55: Man-made staple fibres

Chapter-wide entries: 50 to 55: Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets (nil, 10/2025-CT(R), S. No. 145)

Chapter 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Chapter 57: Carpets and other textile floor coverings

Chapter 58: Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Chapter 60: Knitted or crocheted fabrics

  • HSN 6001: Pile fabrics (5% or 18%)
  • HSN 6002: Knitted or crocheted fabrics (5% or 18%)
  • HSN 6003: Knitted or crocheted fabrics (5% or 18%)
  • HSN 6004: Knitted or crocheted fabrics (5% or 18%)
  • HSN 6005: Warp knit fabrics (5% or 18%)
  • HSN 6006: Other knitted or crocheted fabrics (5% or 18%)

Chapter-wide entries: 60: Knitted or crocheted fabrics [All goods] (5%, 9/2025-CT(R), Schedule I, S. No. 387)

Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted

  • HSN 6101: Men's or boys' overcoats, carcoats (5% or 18%)
  • HSN 6102: Women's or girls' overcoats (5% or 18%)
  • HSN 6103: Mens or boys suits, ensembles (5% or 18%)
  • HSN 6104: Women's or girls' suits, ensembles (5% or 18%)
  • HSN 6105: Men's or boys' shirts (5% or 18%)
  • HSN 6106: Women's or girls' blouses (5% or 18%)
  • HSN 6107: Men's or boys' underpants, briefs (5% or 18%)
  • HSN 6108: Women's or girls' slips, petticoats (5% or 18%)
  • HSN 6109: T-shirts, singlets and other vests (5% or 18%)
  • HSN 6110: Jerseys, pullovers, cardigans (5% or 18%)
  • HSN 6111: Babies' garments (5% or 18%)
  • HSN 6112: Track suits, ski suits and swimwear (5% or 18%)
  • HSN 6113: Garments, made up of knitted (5% or 18%)
  • HSN 6114: Other garments, knitted or crocheted (5% or 18%)
  • HSN 6115: Pantyhose, tights, stockings (5% or 18%)
  • HSN 6116: Gloves, mittens and mitts (5% or 18%)
  • HSN 6117: Other made up clothing accessories (5% or 18%)

Chapter-wide entries: 61: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece (5%, 9/2025-CT(R), Schedule I, S. No. 388); 61: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece (18%, 9/2025-CT(R), Schedule II, S. No. 197)

Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted

  • HSN 6201: Men's or boys' overcoats, car-coats (5% or 18%)
  • HSN 6202: Women's or girls' overcoats (5% or 18%)
  • HSN 6203: Men's or boys' suits, ensembles (5% or 18%)
  • HSN 6204: Women's or girls' suits, ensembles (5% or 18%)
  • HSN 6205: Men's or boys' shirts (5% or 18%)
  • HSN 6206: Women's or girls' blouses (5% or 18%)
  • HSN 6207: Men's or boys' singlets (5% or 18%)
  • HSN 6208: Women's or girls' singlets (5% or 18%)
  • HSN 6209: Babies' garments (5% or 18%)
  • HSN 6210: Garments, made up of fabrics (5% or 18%)
  • HSN 6211: Track suits, ski suits and swimwear (5% or 18%)
  • HSN 6212: Brassieres, girdles, corsets (5% or 18%)
  • HSN 6213: Handkerchiefs (5% or 18%)
  • HSN 6214: Shawls, scarves, mufflers (5% or 18%)
  • HSN 6215: Ties, bow ties and cravats (5% or 18%)
  • HSN 6216: Gloves, mittens and mitts (5% or 18%)
  • HSN 6217: Other made up clothing accessories (5% or 18%)

Chapter-wide entries: 62: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece (5%, 9/2025-CT(R), Schedule I, S. No. 389); 62: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece (18%, 9/2025-CT(R), Schedule II, S. No. 198)

Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags

  • HSN 6301: Blankets and travelling rugs (nil, 5% or 18%)
  • HSN 6302: Bed linen, table linen (nil, 5% or 18%)
  • HSN 6303: Curtains and interior blinds (nil, 5% or 18%)
  • HSN 6304: Other furnishing articles (nil, 5% or 18%)
  • HSN 6305: Sacks and bags (18%)
  • HSN 6306: Tarpaulins, awnings and sunblinds (nil, 5% or 18%)
  • HSN 6307: Other made up articles (nil, 5% or 18%)
  • HSN 6308: Sets consisting of woven fabric (nil, 5% or 18%)
  • HSN 6309: Worn clothing (5%)
  • HSN 6310: Used or new rags, scrap twine (5%)

Chapter-wide entries: 63 [other than 6305 32 00, 6305 33 00, 6309]: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece (5%, 9/2025-CT(R), Schedule I, S. No. 390); 63 [other than 6309]: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other... (18%, 9/2025-CT(R), Schedule II, S. No. 199); 63: Indian National Flag (nil, 10/2025-CT(R), S. No. 149)

Chapter 64: Footwear, gaiters and the like; parts of such articles

  • HSN 6401: Waterproof footwear with outer soles (18%)
  • HSN 6402: Other footwear with outer soles (18%)
  • HSN 6403: Footwear with outer soles of rubber (18%)
  • HSN 6404: Footwear with outer soles of rubber (18%)
  • HSN 6405: Other footwear (18%)
  • HSN 6406: Parts of footwear (18%)

Chapter-wide entries: 64: Footwear of sale value not exceeding Rs.2500 per pair (5%, 9/2025-CT(R), Schedule I, S. No. 392)

Chapter 65: Headgear and parts thereof

  • HSN 6501: Hat-forms, hat bodies and hoods (5% or 18%)
  • HSN 6502: Hat-shapes, plaited or made (18%)
  • HSN 6504: Hats and other headgear (18%)
  • HSN 6505: Hats and other headgear (5% or 18%)
  • HSN 6506: Other headgear (18%)
  • HSN 6507: Head-bands, linings, covers (18%)

Chapter 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

  • HSN 6601: Umbrellas and sun umbrellas (5%)
  • HSN 6602: Walking-sticks, seat-sticks, whips (5%)
  • HSN 6603: Parts, trimmings and accessories (5%)

Chapter 67: Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

  • HSN 6701: Skins and other parts of birds (5%)
  • HSN 6702: Artificial flowers (18%)
  • HSN 6703: Human hair, dressed, thinned (nil or 18%)
  • HSN 6704: Wigs, false beards (18%)

Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials

  • HSN 6801: Setts, curbstones and flagstones (18%)
  • HSN 6802: Worked monumental or building stone (5% or 18%)
  • HSN 6803: Worked slate and articles of slate (18%)
  • HSN 6804: Millstones, grindstones (18%)
  • HSN 6805: Natural or artificial abrasives (18%)
  • HSN 6806: Slag wool, rock wool (18%)
  • HSN 6807: Articles of asphalt (18%)
  • HSN 6808: Panels, boards, tiles (18%)
  • HSN 6809: Articles of plaster (18%)
  • HSN 6810: Articles of cement (18%)
  • HSN 6811: Articles of asbestos-cement (18%)
  • HSN 6812: Fabricated asbestos fibres (18%)
  • HSN 6813: Friction material (18%)
  • HSN 6814: Worked mica and articles of mica (18%)
  • HSN 6815: Articles of stone (12% or 18%)

Chapter-wide entries: 44, 68, 83: Idols of wood, stone [including marble] and metals [other than those made of precious metals] (5%, 9/2025-CT(R), Schedule I, S. No. 293); 68: Sand lime bricks or Stone inlay work (5%, 9/2025-CT(R), Schedule I, S. No. 400); 44 or 68: Deities made of stone, marble or wood (nil, 10/2025-CT(R), S. No. 124)

Chapter 69: Ceramic products

  • HSN 6901: Bricks, blocks (12% or 18%)
  • HSN 6902: Refractory bricks, blocks (18%)
  • HSN 6903: Other refractory ceramic goods (18%)
  • HSN 6904: Ceramic building bricks (12% or 18%)
  • HSN 6905: Roofing tiles, chimney-pots, cowls (12% or 18%)
  • HSN 6906: Ceramic pipes, conduits (18%)
  • HSN 6907: Ceramic flags and paving (18%)
  • HSN 6909: Ceramic wares for laboratory (5% or 18%)
  • HSN 6910: Ceramic sinks, wash basins (18%)
  • HSN 6911: Tableware, kitchenware (5%)
  • HSN 6912: Ceramic tableware, kitchenware (nil or 5%)
  • HSN 6913: Statuettes (5%)
  • HSN 6914: Other ceramic articles (18%)

Chapter-wide entries: 69: Idols made of clay (nil, 10/2025-CT(R), S. No. 152)

Chapter 70: Glass and glassware

  • HSN 7001: Cullet and other waste and scrap (5%)
  • HSN 7002: Glass in balls, rods or tubes (18%)
  • HSN 7003: Cast glass and rolled glass (18%)
  • HSN 7004: Drawn glass and blown glass (18%)
  • HSN 7005: Float glass and surface ground (18%)
  • HSN 7006: Glass of heading 7003, 7004 or 7005 (18%)
  • HSN 7007: Safety glass (18%)
  • HSN 7008: Multiple-walled insulating units (18%)
  • HSN 7009: Glass mirrors (18%)
  • HSN 7010: Carboys, bottles, flasks, jars (18%)
  • HSN 7011: Glass envelopes, open (18%)
  • HSN 7013: Glassware of a kind used for table (18%)
  • HSN 7014: Signalling glassware (18%)
  • HSN 7015: Clock or watch glasses (5% or 18%)
  • HSN 7016: Paving blocks, slabs, bricks (18%)
  • HSN 7017: Laboratory, hygienic (18%)
  • HSN 7018: Glass beads, imitation pearls (nil, 5% or 18%)
  • HSN 7019: Glass fibres and articles thereof (18%)
  • HSN 7020: Other articles of glass (5% or 18%)

Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

  • HSN 7101: Pearls, natural or cultured (3%)
  • HSN 7102: Diamonds, whether or not worked (0.25% or 1.5%)
  • HSN 7103: Precious stones (0.25%)
  • HSN 7104: Synthetic or reconstructed precious (0.25% or 1.5%)
  • HSN 7105: Dust and powder of natural (3%)
  • HSN 7106: Silver, unwrought (3%)
  • HSN 7107: Base metals clad with silver (3%)
  • HSN 7108: Gold (including gold plated (3%)
  • HSN 7109: Base metals or silver (3%)
  • HSN 7110: Platinum, unwrought (3%)
  • HSN 7111: Base metals, silver or gold (3%)
  • HSN 7112: Waste and scrap of precious metal (3%)
  • HSN 7113: Articles of jewellery (3%)
  • HSN 7114: Articles of goldsmiths' (3%)
  • HSN 7115: Other articles of precious metal (3%)
  • HSN 7116: Articles of natural (3%)
  • HSN 7117: Imitation jewellery (nil or 3%)
  • HSN 7118: Coin (3%)

Chapter-wide entries: 48 or 4907 or 71: Rupee notes or coins when sold to Reserve Bank of India or the Government of India (nil, 10/2025-CT(R), S. No. 131)

Chapter 72: Iron and steel

  • HSN 7201: Pig iron and spiegeleisen in pigs (18%)
  • HSN 7202: Ferro-alloys (18%)
  • HSN 7203: Ferrous products obtained (18%)
  • HSN 7204: Ferrous waste and scrap (18%)
  • HSN 7205: Granules and powders, of pig iron (18%)
  • HSN 7206: Iron and non-alloy steel in ingots (18%)
  • HSN 7207: Semi-finished products of iron (18%)
  • HSN 7208: Flat-rolled products of iron (18%)
  • HSN 7209: Flat-rolled products of iron (18%)
  • HSN 7210: Flat-rolled products of iron (18%)
  • HSN 7211: Flat-rolled products of iron (18%)
  • HSN 7212: Flat-rolled products of iron (18%)
  • HSN 7213: Bars and rods, hot-rolled (18%)
  • HSN 7214: Other bars and rods of iron (18%)
  • HSN 7215: Other bars and rods of iron (18%)
  • HSN 7216: Angles, shapes and sections of iron (18%)
  • HSN 7217: Wire of iron or non-alloy steel (18%)
  • HSN 7218: Stainless steel in ingots (18%)
  • HSN 7219: Flat-rolled products (18%)
  • HSN 7220: Flat-rolled products (18%)
  • HSN 7221: Bars and rods, hot-rolled (18%)
  • HSN 7222: Other bars and rods (18%)
  • HSN 7223: Wire of stainless steel (18%)
  • HSN 7224: Other alloy steel in ingots (18%)
  • HSN 7225: Flat-rolled products (18%)
  • HSN 7226: Flat-rolled products (18%)
  • HSN 7227: Bars and rods, hot-rolled (18%)
  • HSN 7228: Other bars and rods (18%)
  • HSN 7229: Wire of other alloy steel (18%)

Chapter 73: Articles of iron or steel

  • HSN 7301: Sheet piling of iron or steel (18%)
  • HSN 7302: Railway track construction material (18%)
  • HSN 7303: Tubes, pipes and hollow profiles (18%)
  • HSN 7304: Tubes, pipes and hollow profiles (18%)
  • HSN 7305: Other tubes and pipes (18%)
  • HSN 7306: Other tubes, pipes (18%)
  • HSN 7307: Tube or pipe fittings (18%)
  • HSN 7308: Structures and parts of structures (18%)
  • HSN 7309: Reservoirs, tanks (18%)
  • HSN 7310: Tanks, casks, drums, cans (5% or 18%)
  • HSN 7311: Containers for compressed (18%)
  • HSN 7312: Stranded wire, ropes, cables (18%)
  • HSN 7313: Barbed wire of iron or steel (18%)
  • HSN 7314: Cloth, grill, netting and fencing (18%)
  • HSN 7315: Chain and parts thereof (18%)
  • HSN 7316: Anchors, grapnels and parts thereof (18%)
  • HSN 7317: Nails, tacks, drawing pins (5% or 18%)
  • HSN 7318: Screws, bolts, nuts, coach-screws (18%)
  • HSN 7319: Sewing needles, knitting needles (5% or 18%)
  • HSN 7320: Springs and leaves for springs (18%)
  • HSN 7321: Stoves, ranges, grates, cookers (5% or 18%)
  • HSN 7322: Radiators for central heating (18%)
  • HSN 7323: Household articles of iron or steel (5% or 18%)
  • HSN 7324: Sanitary ware and parts thereof (18%)
  • HSN 7325: Other cast articles of iron or steel (18%)
  • HSN 7326: Other articles of iron or steel (5% or 18%)

Chapter 74: Copper and articles thereof

  • HSN 7401: Copper mattes (18%)
  • HSN 7402: Unrefined copper (18%)
  • HSN 7403: Refined copper and copper alloys (18%)
  • HSN 7404: Copper waste and scrap (18%)
  • HSN 7405: Master alloys of copper (18%)
  • HSN 7406: Copper powders and flakes (18%)
  • HSN 7407: Copper bars, rods and profiles (18%)
  • HSN 7408: Copper wire (18%)
  • HSN 7409: Copper plates, sheets and strip (18%)
  • HSN 7410: Copper foil of a thickness (18%)
  • HSN 7411: Copper tubes and pipes (18%)
  • HSN 7412: Copper tube or pipe fittings (18%)
  • HSN 7413: Stranded wire, cables (18%)
  • HSN 7415: Nails, tacks, drawing pins (18%)
  • HSN 7418: Household articles of copper (5% or 18%)
  • HSN 7419: Other articles of copper (5% or 18%)

Chapter 75: Nickel and articles thereof

Chapter 76: Aluminium and articles thereof

  • HSN 7601: Unwrought aluminium (18%)
  • HSN 7602: Aluminium waste and scrap (18%)
  • HSN 7603: Aluminium powders and flakes (18%)
  • HSN 7604: Aluminium bars, rods and profiles (18%)
  • HSN 7605: Aluminium wire (18%)
  • HSN 7606: Aluminium plates, sheets and strip (18%)
  • HSN 7607: Aluminium foil of a thickness (18%)
  • HSN 7608: Aluminium tubes and pipes (18%)
  • HSN 7609: Aluminium tube or pipe fittings (18%)
  • HSN 7610: Aluminium structures and parts (18%)
  • HSN 7611: Aluminium reservoirs, tanks (18%)
  • HSN 7612: Aluminium casks, drums, cans (5% or 18%)
  • HSN 7613: Aluminium containers for compressed (18%)
  • HSN 7614: Stranded wire, cables (18%)
  • HSN 7615: Household articles of aluminium (5% or 18%)
  • HSN 7616: Other articles of aluminium (18%)

Chapter 78: Lead and articles thereof

Chapter 79: Zinc and articles thereof

  • HSN 7901: Unwrought zinc (18%)
  • HSN 7902: Zinc waste and scrap (18%)
  • HSN 7903: Zinc dust, powders and flakes (18%)
  • HSN 7904: Zinc bars, rods, profiles and wire (18%)
  • HSN 7905: Zinc plates, sheets, strip and foil (18%)
  • HSN 7907: Other articles of zinc (18%)

Chapter 80: Tin and articles thereof

Chapter 81: Other base metals; cermets; articles thereof

  • HSN 8101: Tungsten and articles thereof (18%)
  • HSN 8102: Molybdenum and articles thereof (18%)
  • HSN 8103: Tantalum and articles thereof (18%)
  • HSN 8104: Magnesium and articles thereof (18%)
  • HSN 8105: Cobalt mattes (18%)
  • HSN 8106: Bismuth and articles thereof (18%)
  • HSN 8107: Cadmium and articles thereof (18%)
  • HSN 8108: Titanium and articles thereof (18%)
  • HSN 8109: Zirconium and articles thereof (18%)
  • HSN 8110: Antimony and articles thereof (18%)
  • HSN 8111: Manganese and articles thereof (18%)
  • HSN 8112: Beryllium, chromium, hafnium (18%)
  • HSN 8113: Cermets and articles thereof (18%)

Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

  • HSN 8201: Hand tools, the following (nil)
  • HSN 8202: Hand saws (18%)
  • HSN 8203: Files, rasps, pliers, pincers (18%)
  • HSN 8204: Hand-operated spanners and wrenches (18%)
  • HSN 8205: Hand tools, not elsewhere specified (18%)
  • HSN 8206: Tools of two or more (18%)
  • HSN 8207: Interchangeable tools (18%)
  • HSN 8208: Knives and cutting blades (18%)
  • HSN 8209: Plates, sticks (18%)
  • HSN 8210: Hand-operated mechanical appliances (18%)
  • HSN 8211: Knives with cutting blades (18%)
  • HSN 8212: Razors and razor blades (18%)
  • HSN 8213: Scissors, tailors' shears (18%)
  • HSN 8214: Other articles of cutlery (nil or 18%)
  • HSN 8215: Spoons, forks, ladles, skimmers (18%)

Chapter 83: Miscellaneous articles of base metal

  • HSN 8301: Padlocks and locks, of base metal (18%)
  • HSN 8302: Base metal mountings (18%)
  • HSN 8303: Armoured or reinforced safes (18%)
  • HSN 8304: Filing cabinets (18%)
  • HSN 8305: Fittings for loose-leaf binders (18%)
  • HSN 8306: Bells, gongs and the like (5%)
  • HSN 8307: Flexible tubing of base metal (18%)
  • HSN 8308: Clasps, frames with clasps, buckles (18%)
  • HSN 8309: Stoppers, caps and lids (18%)
  • HSN 8310: Sign-plates, name-plates (18%)
  • HSN 8311: Wire, rods, tubes, plates (18%)

Chapter-wide entries: 44, 68, 83: Idols of wood, stone [including marble] and metals [other than those made of precious metals] (5%, 9/2025-CT(R), Schedule I, S. No. 293)

Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

  • HSN 8401: Nuclear reactors (5% or 18%)
  • HSN 8402: Steam or vapour generating boilers (18%)
  • HSN 8403: Central heating boilers (18%)
  • HSN 8404: Auxiliary plant for use with boilers (18%)
  • HSN 8405: Producer gas (18%)
  • HSN 8406: Steam turbines (18%)
  • HSN 8407: Spark-ignition reciprocating (5% or 18%)
  • HSN 8408: Compression-ignition internal (5% or 18%)
  • HSN 8409: Parts of engines of 8407 or 8408 (18%)
  • HSN 8410: Hydraulic turbines, water wheels (18%)
  • HSN 8411: Turbo-jets, turbo-propellers (5% or 18%)
  • HSN 8412: Other engines and motors (18%)
  • HSN 8413: Pumps for liquids (5% or 18%)
  • HSN 8414: Air or vacuum pumps (5% or 18%)
  • HSN 8415: Air conditioning machines (18%)
  • HSN 8416: Furnace burners for liquid fuel (18%)
  • HSN 8417: Industrial or laboratory furnaces (18%)
  • HSN 8418: Refrigerators (18%)
  • HSN 8419: Machinery, plant (5% or 18%)
  • HSN 8420: Calendering (5% or 18%)
  • HSN 8421: Centrifuges (18%)
  • HSN 8422: Dish washing machines (18%)
  • HSN 8423: Weighing machinery (18%)
  • HSN 8424: Mechanical appliances (5% or 18%)
  • HSN 8425: Pulley tackle and hoists (18%)
  • HSN 8426: Ship's derricks (18%)
  • HSN 8427: Fork-lift trucks (18%)
  • HSN 8428: Other lifting, handling (18%)
  • HSN 8429: Self-propelled bulldozers (18%)
  • HSN 8430: Other moving, grading, levelling (18%)
  • HSN 8431: Parts of machinery of 8425 to 8430 (18%)
  • HSN 8432: Agricultural (5%)
  • HSN 8433: Harvesting or threshing machinery (5% or 18%)
  • HSN 8434: Milking machines and dairy machinery (18%)
  • HSN 8435: Presses, crushers (18%)
  • HSN 8436: Other agricultural, horticultural (5%)
  • HSN 8437: Machines for cleaning (18%)
  • HSN 8438: Machinery, not specified (18%)
  • HSN 8439: Machinery for making pulp (18%)
  • HSN 8440: Book-binding machinery (18%)
  • HSN 8441: Other machinery (18%)
  • HSN 8442: Machinery, apparatus and equipment (18%)
  • HSN 8443: Printing machinery used for printing (18%)
  • HSN 8444: Machines for extruding, drawing (18%)
  • HSN 8445: Textile fibre preparing machines (nil or 18%)
  • HSN 8446: Weaving machines (nil or 18%)
  • HSN 8447: Knitting machines (18%)
  • HSN 8448: Auxiliary machinery for use (18%)
  • HSN 8449: Machinery for the manufacture (18%)
  • HSN 8450: Household washing machines (18%)
  • HSN 8451: Machinery for washing, cleaning (18%)
  • HSN 8452: Sewing machines (5%)
  • HSN 8453: Machinery for preparing (18%)
  • HSN 8454: Converters, ladles (18%)
  • HSN 8455: Metal-rolling mills (18%)
  • HSN 8456: Machine-tools (18%)
  • HSN 8457: Machining centres (18%)
  • HSN 8458: Lathes for removing metal (18%)
  • HSN 8459: Machine-tools for drilling, boring (18%)
  • HSN 8460: Machine-tools for deburring (18%)
  • HSN 8461: Machine-tools for planing, shaping (18%)
  • HSN 8462: Machine-tools for working metal (18%)
  • HSN 8463: Other machine-tools (18%)
  • HSN 8464: Machine-tools for working stone (18%)
  • HSN 8465: Machine-tools for working wood (18%)
  • HSN 8466: Parts and accessories suitable (18%)
  • HSN 8467: Tools for working in the hand (18%)
  • HSN 8468: Machinery and apparatus (18%)
  • HSN 8469: Typewriters other than printers (5% or 18%)
  • HSN 8470: Calculating machines (18%)
  • HSN 8471: Automatic data processing machines (18%)
  • HSN 8472: Other office machines (18%)
  • HSN 8473: Parts and accessories suitable (18%)
  • HSN 8474: Machinery for sorting, screening (18%)
  • HSN 8475: Machines for assembling electric (18%)
  • HSN 8476: Automatic goods-vending machines (18%)
  • HSN 8477: Machinery for working rubber (18%)
  • HSN 8478: Machinery for preparing (18%)
  • HSN 8479: Machines and mechanical appliances (5% or 18%)
  • HSN 8480: Moulding boxes for metal foundry (18%)
  • HSN 8481: Taps, cocks, valves (18%)
  • HSN 8482: Ball or roller bearings (18%)
  • HSN 8483: Transmission shafts and cranks (18%)
  • HSN 8484: Gaskets and similar joints (18%)
  • HSN 8485: Machines for additive manufacturing (18%)
  • HSN 8486: Machines and apparatus of a kind (18%)
  • HSN 8487: Machines parts (18%)

Chapter-wide entries: 84, 85 or 94: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based... (5%, 9/2025-CT(R), Schedule I, S. No. 437); 90 or 84: Disposable sterilized dialyzer or micro barrier of artificial kidney (5%, 9/2025-CT(R), Schedule I, S. No. 479); 84: Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP (18%, 9/2025-CT(R), Schedule II, S. No. 386); 84 or 85: Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely,... (18%, 9/2025-CT(R), Schedule II, S. No. 387); 84 or 85: E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in... (18%, 9/2025-CT(R), Schedule II, S. No. 473)

Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Chapter-wide entries: 84, 85 or 94: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based... (5%, 9/2025-CT(R), Schedule I, S. No. 437); 84 or 85: Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely,... (18%, 9/2025-CT(R), Schedule II, S. No. 387); 84 or 85: E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in... (18%, 9/2025-CT(R), Schedule II, S. No. 473)

Chapter 86: Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

  • HSN 8601: Rail locomotives powered (18%)
  • HSN 8602: Other rail locomotives (18%)
  • HSN 8603: Self-propelled railway (18%)
  • HSN 8604: Railway or tramway maintenance (18%)
  • HSN 8605: Railway or tramway passenger coaches (18%)
  • HSN 8606: Railway or tramway goods vans (18%)
  • HSN 8607: Parts of railway (18%)
  • HSN 8608: Railway or tramway track fixtures (18%)
  • HSN 8609: Containers specially designed (18%)

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

  • HSN 8701: Tractors (5% or 18%)
  • HSN 8702: Vehicles for ten or more persons (18%)
  • HSN 8703: Motor cars (18% or 40%)
  • HSN 8704: Motor vehicles for goods transport (18%)
  • HSN 8705: Special purpose motor vehicles (18%)
  • HSN 8706: Chassis fitted with engines (18%)
  • HSN 8707: Bodies, for the motor vehicles (18%)
  • HSN 8708: Motor vehicle parts and accessories (5% or 18%)
  • HSN 8709: Works trucks, self-propelled (18%)
  • HSN 8710: Tanks (5%)
  • HSN 8711: Motorcycles and cycles fitted (18% or 40%)
  • HSN 8712: Bicycles and other cycles (5%)
  • HSN 8713: Carriages for disabled persons (5%)
  • HSN 8714: Parts and accessories of vehicles (5% or 18%)
  • HSN 8715: Baby carriages and parts thereof (18%)
  • HSN 8716: Trailers and semi-trailers (5% or 18%)

Chapter-wide entries: 87: Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (5%, 9/2025-CT(R), Schedule I, S. No. 440); 87: Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of... (5%, 9/2025-CT(R), Schedule I, S. No. 441)

Chapter 88: Aircraft, spacecraft, and parts thereof

  • HSN 8801: Balloons and dirigibles, gliders (18%)
  • HSN 8802: Other aircraft (nil, 5% or 40%)
  • HSN 8804: Parachutes and rotochutes (18%)
  • HSN 8805: Aircraft launching gear (18%)
  • HSN 8806: Unmanned aircraft (5%)
  • HSN 8807: Parts of goods of heading 8801 (5% or 18%)

Chapter-wide entries: 88 or Any other Chapter: Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups... (5%, 9/2025-CT(R), Schedule I, S. No. 462)

Chapter 89: Ships, boats and floating structures

Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

  • HSN 9001: Optical fibres (5% or 18%)
  • HSN 9002: Lenses, prisms (18%)
  • HSN 9003: Frames and mountings for spectacles (5%)
  • HSN 9004: Spectacles, goggles and the like (5% or 18%)
  • HSN 9005: Binoculars, monoculars (18%)
  • HSN 9006: Photographic (other (18%)
  • HSN 9007: Cinematographic cameras (18%)
  • HSN 9008: Image projectors (18%)
  • HSN 9010: Apparatus and equipment (18%)
  • HSN 9011: Compound optical microscopes (18%)
  • HSN 9012: Microscopes (18%)
  • HSN 9013: Lasers, other than laser diodes (18%)
  • HSN 9014: Direction finding compasses (18%)
  • HSN 9015: Surveying, hydrographic (18%)
  • HSN 9016: Balances of a sensitivity of 5 cg (18%)
  • HSN 9017: Drawing, marking-out (18%)
  • HSN 9018: Instruments and appliances (5%)
  • HSN 9019: Mechano-therapy appliances (5%)
  • HSN 9020: Other breathing appliances (5%)
  • HSN 9021: Orthopaedic appliances (nil or 5%)
  • HSN 9022: Apparatus based on the use of x-rays (5% or 18%)
  • HSN 9023: Instruments, apparatus and models (18%)
  • HSN 9024: Machines and appliances (18%)
  • HSN 9025: Hydrometers (5% or 18%)
  • HSN 9026: Instruments and apparatus (18%)
  • HSN 9027: Instruments and apparatus (5% or 18%)
  • HSN 9028: Gas, liquid or electricity supply (18%)
  • HSN 9029: Revolution counters (18%)
  • HSN 9030: Oscilloscopes (18%)
  • HSN 9031: Measuring or checking instruments (18%)
  • HSN 9032: Automatic regulating (18%)
  • HSN 9033: Parts and accessories for machines (18%)

Chapter-wide entries: 90: Coronary stents and coronary stent systems for use with cardiac catheters (5%, 9/2025-CT(R), Schedule I, S. No. 473); 90 or any other Chapter: Artificial kidney (5%, 9/2025-CT(R), Schedule I, S. No. 474); 90 or any other Chapter: Blood glucose monitoring system (Glucometer) and test strips (5%, 9/2025-CT(R), Schedule I, S. No. 475); 90 or any other Chapter: Patent Ductus Arteriosus / Atrial Septal Defect occlusion device (5%, 9/2025-CT(R), Schedule I, S. No. 476); 90 or any other Chapter: Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles;... (5%, 9/2025-CT(R), Schedule I, S. No. 477); 90 or any other Chapter: Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule (5%, 9/2025-CT(R), Schedule I, S. No. 478); 90 or 84: Disposable sterilized dialyzer or micro barrier of artificial kidney (5%, 9/2025-CT(R), Schedule I, S. No. 479)

Chapter 91: Clocks and watches and parts thereof

Chapter 92: Musical instruments; parts and accessories of such articles

  • HSN 9201: Pianos, including automatic pianos (18%)
  • HSN 9202: Other string musical instruments (18%)
  • HSN 9205: Wind musical instruments (18%)
  • HSN 9206: Percussion musical instruments (18%)
  • HSN 9207: Musical instruments (18%)
  • HSN 9208: Musical boxes, fairground organs (18%)
  • HSN 9209: Parts and accessories (18%)

Chapter-wide entries: 92: Indigenous handmade musical instruments as listed in Annexure II (nil, 10/2025-CT(R), S. No. 161)

Chapter 93: Arms and ammunition; parts and accessories thereof

  • HSN 9301: Military weapons (18%)
  • HSN 9302: Revolvers and pistols (40%)
  • HSN 9303: Other firearms and similar devices (18%)
  • HSN 9304: Other arms, excluding those (18%)
  • HSN 9305: Parts and accessories of articles (18%)
  • HSN 9306: Bombs, grenades, torpedoes, mines (18%)
  • HSN 9307: Swords, cut lasses, bayonets (18%)

Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

  • HSN 9401: Seats (5% or 18%)
  • HSN 9402: Medical, surgical (18%)
  • HSN 9403: Other furniture and parts thereof (5% or 18%)
  • HSN 9404: Mattress supports (5% or 18%)
  • HSN 9405: Luminaires and lighting fittings (5% or 18%)
  • HSN 9406: Prefabricated buildings (18%)

Chapter-wide entries: 84, 85 or 94: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based... (5%, 9/2025-CT(R), Schedule I, S. No. 437)

Chapter 95: Toys, games and sports requisites; parts and accessories thereof

Chapter 96: Miscellaneous manufactured articles

  • HSN 9601: Worked ivory, bone, tortoise-shell (5%)
  • HSN 9602: Worked vegetable (18%)
  • HSN 9603: Brooms, brushes (nil, 5% or 18%)
  • HSN 9604: Hand sieves and hand riddles (18%)
  • HSN 9605: Travel sets for personal toilet (18%)
  • HSN 9606: Buttons, press-fasteners (18%)
  • HSN 9607: Slide fasteners and parts thereof (5%)
  • HSN 9608: Ball point pens (nil or 18%)
  • HSN 9609: Pencils, crayons, pencil leads (nil)
  • HSN 9610: Slates and boards (nil or 18%)
  • HSN 9611: Date, sealing or numbering stamps (18%)
  • HSN 9612: Typewriter or similar ribbons (18%)
  • HSN 9613: Cigarette lighters (18%)
  • HSN 9614: Smoking pipes and cigar (40%)
  • HSN 9615: Combs, hair-slides and the like (5%)
  • HSN 9616: Scent sprays (18%)
  • HSN 9617: Vacuum flasks (18%)
  • HSN 9618: Tailors dummies (18%)
  • HSN 9619: Sanitary towels and tampons (nil or 5%)
  • HSN 9620: Monopods, bipods (18%)

Chapter 97: Works of art, collectors' pieces and antiques

Chapter 98: Project imports; laboratory chemicals; passengers' baggage; personal importations by air or post; ship stores

  • HSN 9801: All items of machinery (18%)
  • HSN 9802: Laboratory chemicals (18%)
  • HSN 9803: All dutiable articles (nil)
  • HSN 9804: All dutiable goods imported (5% or 18%)

Entries that apply to any chapter

These entries have "Any Chapter" or no code in column (2). They apply to goods that match the description, whatever their HSN code.

Description of goodsGSTEntry
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 89075%9/2025-CT(R), Schedule I, S. No. 472
Rosaries, prayer beads or Hawan samagri5%9/2025-CT(R), Schedule I, S. No. 515
Biomass briquettes or solid bio fuel pellets5%9/2025-CT(R), Schedule I, S. No. 516
Permanent transfer of Intellectual Property (IP) right18%9/2025-CT(R), Schedule II, S. No. 637
Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods...18%9/2025-CT(R), Schedule II, S. No. 638
Goods which are not specified in Schedule I, III, IV, V, VI or VII18%9/2025-CT(R), Schedule II, S. No. 639
Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of – (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming40%9/2025-CT(R), Schedule III, S. No. 13
Puja samagri namely:- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix)...Nil (0%)10/2025-CT(R), S. No. 167
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government,...Nil (0%)10/2025-CT(R), S. No. 168
Supply of goods 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...Nil (0%)10/2025-CT(R), S. No. 169
Parts for manufacture of hearing aidsNil (0%)10/2025-CT(R), S. No. 170
Rakhi (other than those made of goods falling under Chapter 71)Nil (0%)10/2025-CT(R), S. No. 171
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause.Nil (0%)10/2025-CT(R), S. No. 172

Sources

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FAQ

Questions, answered

HSN (Harmonized System of Nomenclature) is the international goods classification used in the First Schedule to the Customs Tariff Act, 1975. The first 2 digits are the chapter, 4 digits the heading, 6 digits the sub-heading and 8 digits the Indian tariff item. GST rate notifications use the same codes.

HSN and GST

This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.