HSN / SAC Code Finder — GST Rates for Goods & Services

Live horses, asses, mules and hinnies

Meat of bovine animals, fresh or chilled

Live fish

Fish, fresh or chilled

Milk and cream, not concentrated or sweetened

5% on condensed/powdered milk

Birds' eggs, in shell, fresh, preserved

Potatoes, fresh or chilled

Coconuts, Brazil nuts and cashew nuts, fresh or dried

Dried nuts at 5%

Coffee; coffee husks and skins

Roasted/instant coffee at 5%

Tea, whether or not flavoured

Branded tea at 5%

Rice

Branded or pre-packaged at 5%

Wheat and meslin

Branded wheat at 5%

Wheat or meslin flour

Branded/packaged flour at 5%

Soya beans, whether or not broken

Soya-bean oil and its fractions

Refined oil at 5%

Palm oil and its fractions

Refined at 5%

Rapeseed, colza or mustard oil

Refined at 5%

Cane or beet sugar and chemically pure sucrose

Branded at 5%

Sugar confectionery (including white chocolate), not containing cocoa

Malt extract; food preparations of flour, groats, meal, starch or malt extract

Pasta, whether or not cooked or stuffed or prepared

Bread, pastry, cakes, biscuits and other bakers' wares

Rusk 5%, pizza bread 5%, waffles 18%

Waters, including natural or artificial mineral waters

Natural water NIL; packaged 18%

Waters, including mineral waters and aerated waters, containing added sugar

Fruit juices 12%; aerated drinks 28%

Wine of fresh grapes, including fortified wines

Undenatured ethyl alcohol; spirits, liqueurs

Unmanufactured tobacco; tobacco refuse

Cigars, cheroots, cigarillos and cigarettes

Coal; briquettes, ovoids made from coal

Petroleum oils and oils obtained from bituminous minerals

Kerosene 5%, Aviation fuel 18%

Petroleum gases and other gaseous hydrocarbons (LPG, CNG)

LPG for domestic use 5%

Medicaments — preparations for therapeutic or prophylactic uses

Life-saving drugs NIL/5%; others 12%

Medicaments, in measured doses or packaged for retail

Wadding, gauze, bandages and similar articles

Essential oils

Beauty or make-up preparations and preparations for care of the skin

Preparations for use on the hair (shampoo, conditioner)

Preparations for oral or dental hygiene (toothpaste)

Toothpaste 12%; mouthwash 18%

Soap, organic surface-active products used as soap

Organic surface-active agents; washing preparations, detergents

Polymers of ethylene, in primary forms

Articles for the conveyance or packing of goods, of plastics

New pneumatic tyres, of rubber

Other articles of vulcanised rubber other than hard rubber

Newsprint, in rolls or sheets

Uncoated paper and paperboard, used for writing, printing

Printed books, brochures, leaflets and similar material

Newspapers, journals and periodicals

Cotton, not carded or combed

Woven fabrics of cotton, containing 85% or more by weight of cotton