11 420.684 16103.64 615882.

6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
198028
1 38.244 1477.604 56524.47 2161737
2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
35 1353.54 51779.78 5 206.22 7901.678 302206.8 11557610 75733883
 6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
 35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312
18 701.392 26839.04 1026447 39255457
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055

1
36 1376.784 52668.73 2014278 77034055

1 38.244 1477.604 56524.47 2161737

2 88.488 3399.135 130011.5 4972176
3 127.732 4899.983 187409.9 7167321
4 165.976 6362.586 243345.7 9306530
5 206.22 7901.678 302206.8 11557610
 6 229.464 8790.621 336203.5 12857782
7 279.708 10712.15 409690.6 15668221
8 318.952 12213 467089 17863366
9 357.196 13675.6 523024.8 20002575
10 397.44 15214.7 581885.8 22253656
11 420.684 16103.64 615882.6 23553828
12 470.928 18025.17 689369.6 26364267
13 510.172 19526.02 746768 28559412
14 548.416 20988.62 802703.8 30698621
15 588.66 22527.71 861564.9 32949701
16 611.904 23416.66 895561.6 34249873
17 662.148 25338.19 969048.7 37060312

3401

38.244 1477.604 56524.47 2161737

18 701.392 26839.04 1026447 39255457

19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
34 1313.296 50240.69 1921420 73482803
35 1353.54 51779.78 1980281 75733883
36 1376.784 52668.73 2014278 77034055
 2 88.488 3399.135 130011.5 4972176 Page 17 of 20
3 127.732 4899.983 187409.9 7167321 3307 5. Pre-shave, shaving or after-
4 165.976 6362.586 243345.7 9306530 shave preparations, personal
5 206.22 7901.678 302206.8 11557610 deodorants, bath preparations,
6 229.464 8790.621 336203.5 12857782 depilatories and other
7 279.708 10712.15 409690.6 15668221 perfumery, cosmetic or toilet
8 318.952 12213 467089 17863366 preparations, not elsewhere
9 357.196 13675.6 523024.8 20002575 specified or included; prepared room
10 397.44 15214.7 581885.8 22253656
deodorisers, whether or not
11 420.684 16103.64 615882.6 23553828
perfumed or having disinfectant
properties; such as Pre-shave,
12 470.928 18025.17 689369.6 26364267
shaving or after-shave Preparations,
13 510.172 19526.02 746768 28559412
Shaving cream, Personal
14 548.416 20988.62 802703.8 30698621
deodorants and antiperspirants.
15 588.66 22527.71 861564.9 32949701
28%
16 611.904 23416.66 895561.6 34249873 34 (Soap, organic surfaceactive
17 662.148 25338.19 969048.7 37060312 agents, washing
18 701.392 26839.04 1026447 39255457 preparations,
19 739.636 28301.64 1082383 41394666
20 779.88 29840.73 1141244 43645747
21 803.124 30729.67 1175241 44945919
22 853.368 32651.21 1248728 47756358
23 892.612 34152.05 1306126 49951503
24 930.856 35614.66 1362062 52090712
25 971.1 37153.75 1420923 54341792
26 994.344 38042.69 1454920 55641964
27 1044.588 39964.22 1528407 58452403
28 1083.832 41465.07 1585805 60647548
29 1122.076 42927.67 1641741 62786757
30 1162.32 44466.77 1700602 65037838
31 1185.564 45355.71 1734599 66338010
32 1235.808 47277.24 1808086 69148449
33 1275.052 48778.09 1865484 71343594
Revised up to 8th June 2017
34 1313.296 50240.69 1921420 73482803
Page 17 of 20
35 1353.54 51779.78 1980281 75733883
3307 5. Pre-shave, shaving or after-
36 1376.784 52668.73 2014278 77034055
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%
34 (Soap, organic surfaceactive
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)
3401
[except
3401 30]
1. 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 2. Artificial waxes and prepared waxes 18%
3405 Polishes and creams, for footwear 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%
38 (Miscellaneous Chemical
products)
3808 Insecticides, rodenticides, fungicides, herbicides,
antisprouting products and plant-growth regulators,
disinfectants and similar products
18%
3822 Diagnostics or laboratory reagents, etc.
39 (Plastics and articles
thereof)
Feeding bottles. 12%
40 (Rubber and articles
thereof)
4014 Condoms and contraceptives Nil
4015 Surgical rubber gloves or medical examination rubber gloves 12%
4014 Nipples of feeding bottles 12%

Revised up to 8th June 2017

Page 1 of 20
GST RATE SCHEDULE FOR GOODS DEALT BY CHEMIST
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Compiled & Corrected by Sudhir Mantri & Jayesh Pandya on 8th June
2017
Disclaimer:
Every care has been taken while compiling this GST rate list. All matters are for information, non-
commercial use & private circulation amongst
members and advertisers, without prejudice and any legal binding upon us. We shall not be held
responsible for any typographical error or omission
which may have unintentionally crept in these sections. The information is provided only as guidelines
and same may be confirmed with GST authorities
and your legal/tax consultants. Error, if any, is regretted and we shall be grateful if the same is
reported to us for necessary corrigendum.
Chapter Relating to HSN Code Products
GST
%
4 (Dairy produce; bird’s
eggs; natural honey;
edible products of animal
origin, not elsewhere
specified)
0402 Milk and cream, concentrated or containing added sugar or other
sweetening matter including skimmed milk powder, milk food for
babies, excluding condensed milk.
5%
0403 Cream, yogurt, kephir and other fermented or acidified milk and
cream, whether or not concentrated or containing added sugar or
other sweetening matter or flavoured or containing added fruit,
nuts or cocoa.
5%
0405 Butter and other fats (ghee, butter oil, etc.) and oils derived from
milk; dairy spreads
12%
0406 Cheese 18%
0402 91 10
0402 99 20
Condensed milk 18%
17 (Sugar and sugar
confectionery)
1704 Chewing gum / bubble gum and white chocolate, not containing
cocoa
28%
18 (Cocoa and cocoa
preparations)
1806 Chocolates and other food preparations containing cocoa
28%
1901 Preparations for infant use, put up for retail sale 18%
1905 32 Waffles and wafers other than coated with chocolate or containing
chocolate
18%