Items at 40% GST -- HSN/SAC code list
A list of goods and services that attract GST at 40% per CBIC notifications. Click any code for full breakdown.
| Code | Type | Description | Chapter |
|---|---|---|---|
| 21069020 | HSN | Food preparations not elsewhere specified or included - other : pan masala | Ch. 21 |
| 22021010 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 22021020 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 22021090 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 22029010 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 22029020 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 22029030 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 22029090 | HSN | Waters, including mineral waters andaerated waters, containing added sugaror oth | Ch. 22 |
| 24021010 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24021020 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24022010 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24022020 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24022030 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24022040 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24022050 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24022090 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24029010 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24029020 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24029090 | HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute | Ch. 24 |
| 24031110 | HSN | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or | Ch. 24 |
| 24031190 | HSN | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or | Ch. 24 |
| 24039100 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039910 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039920 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039930 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039940 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039950 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039960 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039970 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 24039990 | HSN | Other manufactured tobacco and manufactured tobacco substitutes homogenised or r | Ch. 24 |
| 87032310 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032320 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032391 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032392 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032399 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032410 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032420 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032491 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032492 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87032499 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033210 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033220 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033291 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033292 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033299 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033310 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033320 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033391 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033392 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87033399 | HSN | Motor cars and other motor vehicles principally designed for the transport of pe | Ch. 87 |
| 87114010 | HSN | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o | Ch. 87 |
| 87114090 | HSN | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o | Ch. 87 |
| 87115000 | HSN | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o | Ch. 87 |
| 87119010 | HSN | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o | Ch. 87 |
| 87119091 | HSN | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o | Ch. 87 |
| 87119099 | HSN | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with o | Ch. 87 |
| 93020000 | HSN | Revolvers and pistols, other than those of heading 9303 or 9304 | Ch. 93 |
| 96140000 | HSN | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts th | Ch. 96 |
| 96142000 | HSN | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts t | Ch. 96 |
| 96149010 | HSN | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts t | Ch. 96 |
| 96149020 | HSN | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts t | Ch. 96 |
| 96149090 | HSN | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts t | Ch. 96 |