Official list of 36 HSN codes and GST tax rates. Industrial project goods, laboratory chemicals, passenger baggage, and postal items.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
| HSN | PROJECT IMPORTS, LABORATORY CHEMICALS, PASSENGERS BAGGAGE, PERSONAL IMPORTATIONS BY AIR OR POST, SHIP STORES Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | ALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED : (1) INDUST Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | ALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED : (1) INDUST Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | For industrial plant project Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | For irrigation plant Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | FOR POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | For mining project Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | Project for exploration of oil or other minerals Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | FOR OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | LABORATORY CHEMICALS Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | LABORATORY CHEMICALS Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | LABORATORY CHEMICALS Chapter 98 CGST: 9.0%β’SGST: 9.0%β’IGST: 18% | 18% | 9.0% | 9.0% | 18% | ||
| HSN | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE Chapter 98 CGST: 2.5%β’SGST: 2.5%β’IGST: 5% | 5% | 2.5% | 2.5% | 5% | ||
| HSN | DRUGS AND MEDICINES Chapter 98 CGST: 2.5%β’SGST: 2.5%β’IGST: 5% | 5% | 2.5% | 2.5% | 5% | ||
| HSN | Drugs and medicines Chapter 98 CGST: 2.5%β’SGST: 2.5%β’IGST: 5% | 5% | 2.5% | 2.5% | 5% | ||
| HSN | OTHER Chapter 98 CGST: 6.0%β’SGST: 6.0%β’IGST: 12% | 12% | 6.0% | 6.0% | 12% | ||
| HSN | Other Chapter 98 CGST: 2.5%β’SGST: 2.5%β’IGST: 5% | 5% | 2.5% | 2.5% | 5% | ||
| HSN | THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY: Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | PREPARED OR PRESERVED MEAT, FISH AND VEGETABLES, DAIRY PRODUCTS, SOUP, LARD, FRESH FRUITS Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ALL OTHER CONSUMABLE STORES EXCLUDING FUEL, LUBRICATING OIL, ALCOHOLIC DRINKS AND TOBACCO PRODUCTS Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | All goods originating in or exported from the Islamic republic of Pakistan Chapter 98 CGST: 0.0%β’SGST: 0.0%β’IGST: 0% | 0% | 0.0% | 0.0% | 0% | ||
| HSN | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF BETTING Chapter 98 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF CASINOS Chapter 98 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF GAMBLING Chapter 98 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF HORSE RACING Chapter 98 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF LOTTERY Chapter 98 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% | ||
| HSN | ACTIONABLE CLAIM INVOLVED IN OR BY WAY OF ONLINE MONEY GAMING Chapter 98 CGST: 20.0%β’SGST: 20.0%β’IGST: 40% | 40% | 20.0% | 20.0% | 40% |
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