S.No HSN/SAC Description GST Rate
1 85232920 DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, SMART CARDS AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 - MAGNETIC MEDIA -- OTHER --- VIDEO CASSETTES 18 %
2 85352911 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - AUTOMATIC CIRCUIT BREAKERS: - OTHER : - SF6 CIRCUITS BREAKERS : FOR A VOLTAGE OF 132 KV 18 %
3 85471010 INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR THE PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING 8546; ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL - INSULATING FITTINGS OF CERAMICS: PORCELAIN BUSHING BELOW 6.6 KV 28 %
4 89019000 CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS - OTHER VESSELS FOR TRANSPORT OF THE GOODS AND OTHER VESSELS FOR THE TRANSPORT OF BOTH PERSONS AND GOODS 5 %
5 90283090 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR - ELECTRICITY METERS: OTHER 18 %
6 95069950 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Polo sticks including blades, shafts and heads 28 %
7 9964 Transport of passengers by air in other than economy class. 12 %
8 998385 Restoration and retouching services of photography 18 %
9 999341 Vocational rehabilitation services 0 %
10 3037100 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS(SPRATTUS SPRATTUS) 5 %
11 5100010 AMBERGRIS, CASTOREUM, CIVET AND MUSK; - CANTHARIDES; BILE, WHETHER OR NOT DRIED; - GLANDS AND OTHER ANIMAL PRODUCTS USED - IN THE PREPARATION OF PHARMACEUTICAL - PRODUCTS, FRESH, CHILLED, FROZEN OR - OTHERWISE PROVISIONALLY PRESERVED - AMBERGRIS, CASTOREUM, CIVET AND MUSK; - CANTHARIDES; BILE, WHETHER OR NOT DRIED; - GLANDS AND OTHER ANIMAL PRODUCTS USED - IN THE PREPARATION OF PHARMACEUTICAL - PRODUCTS, FRESH, CHILLED, FROZEN OR - OTHERWISE PROVISIONALLY PRESERVED : - BEZOAR, COW (GOOLOCHAN) 5 %
12 9061190 CINNAMON AND CINNAMON-TREE FLOWERS - NEITHER CRUSHED NOR GROUND :-- CINNAMON (CINNAMOMUM ZEYLANICUM BLUME): - OTHER 5 %
13 13019044 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF SPICES 5 %
14 20059900 OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 -OTHER VEGETABLES AND MIXTURES OF VEGETABLES: -- OTHER 12 %
15 25084020 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - OTHER CLAYS: EARTH CLAY 5 %
16 27079900 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS - OTHER: OTHER 18 %
17 28332610 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : - OF ZINC : AGRICULTURAL GRADE ZINC SULPHATE ORDINARILY USED AS MICRONUTRIENT 18 %
18 29049060 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : 2-NITROCHLOROTOLUENE 18 %
19 29171990 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACYCLIC POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-OTHER : OTHER 18 %
20 29252990 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - IMINES AND THEIR DERIVATIVES; SALTS THEREOF : -- OTHER --- OTHER 18 %
S.No HSN/SAC Description GST Rate