

| Section | Chapter | Commodities | HSN code | GST Rates |
| I | 01-05 | Live animals; animal products | 0101-0511 | 0%, 5%, 12%, 18% |
| II | 06-14 | Vegetable products | 0601-1404 | 0%, 5%, 12%, 18% |
| III | 15 | Oils and fats derived from animal or plant sources | 1501-1522 | 5%, 12%, 18% |
| IV | 16-24 | Ready-to-eat food, drinks, alcoholic drinks, and smoking products | 1601-2403 | 0%, 5%, 12%, 18%, 28% |
| V | 25-27 | Resources sourced from minerals | 2501-2715 | 5%, 12%, 18% |
| VI | 28-38 | Products of the chemical or allied industries | 2801-3825 | 0%, 5%, 12%, 18%, 28% |
| VII | 39-40 | Products made of Plastics articles, rubber. | 3901-4017 | 12%, 18% |
| VIII | 41-43 | Raw hides and skins, leather, fur skins and articles | 4101-4304 | 5%, 12%, 18% |
| IX | 44-46 | Wood, articles of wood, cork and articles of cork, manufacturers of straw | 4401-4601 | 12%, 18% |
| X | 47-49 | Products made of paper and paperboard | 4701-4923 | 12%, 18% |
| XI | 50-63 | Textiles and textile articles | 5001-6310 | 0%, 5%, 12%, 18% |
| XII | 64-67 | Footwear, headgear, umbrellas, sun umbrellas, walking canes, seat-lifters, whips and riding crops and their accessories. | 6401-6702 | 12%, 18% |
| XIII | 68-70 | Items made of ceramics, glass and glassware, items made from geological and construction raw materials such as stone, plaster, cement, asbestos, and mica | 6801-7020 | 12%, 18% |
| XIV | 71 | Pearls, either natural or cultured, precious and semi-precious stones, precious metals as well as base metals coated with gold and silver, and works of art made thereof; creative imitation jewellery; currency | 7101-7118 | 0%, 3%, 5%, 12%, 18% |
| XV | 72-83 | Base metals and articles of base metal | 7201-8311 | 5%, 12%, 18% |
| XVI | 84-85 | Electric appliances, Machines and machine tools and their parts | 8401-8548 | 5%, 12%, 18% |
| XVII | 86-89 | Vehicles, aircraft, vessels and associated transport equipment | 8601-8716 | 12%, 18%, 28% |
| XVIII | 90-92 | Timepieces and timekeeping technology, musical devices, Cameras, projectors, visual measuring or optimizing devices, medical devices | 9001-9209 | 12%, 18% |
| XIX | 93 | Arms and ammunition; parts and accessories thereof | 9301-9306 | 12% |
| XX | 94-96 | Miscellaneous manufactured articles | 9401-9617 | 12%, 18% |
| XXI | 97 | Works of art, collectors’ pieces and antiques | 9701-9706 | 12% |