| HS | Description | Percentage |
|---|---|---|
| 28 |
Thorium oxalate |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 28 |
Enriched KBF4 (enriched potassium fluroborate) |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 28 |
Enriched elemental boron |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 28 |
Nuclear fuel |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 280511 |
Nuclear grade sodium |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2809 |
Fertilizer grade phosphoric acid |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2845 |
Heavy water and other nuclear fuels |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2853 |
Compressed air |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 28 |
Anaesthetics |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 28 |
Potassium Iodate |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 28 |
Steam |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 28 |
Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 280120 |
Iodine |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 28044010 |
Medical grade oxygen |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 2847 |
Medicinal grade hydrogen peroxide |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 28 |
All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2835 |
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |