S.No HSN/SAC Description GST Rate
1 84359000 PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES - PARTS 18 %
2 84521011 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES - SEWING MACHINES OF THE HOUSEHOLD TYPE: COMPLETE, WITH STAND OR TABLE:WITH ELECTRONIC CONTROLS OR ELECTRIC MOTORS 12 %
3 84703000 CALCULATING MACHINES AND POCKET-SIZE DATA RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS OTHER CALCULATING MACHINES 18 %
4 85021330 ELECTRIC GENERATING SETS AND ROTARY CONVERTERS - GENERATING SETS WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES): - OF AN OUTPUT EXCEEDING 375 KVA : OF AN OUTPUT EXCEEDING 1,500 KVA BUT NOT EXCEEDING 2,000 KVA 18 %
5 85232950 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 --- 1/2 INCH VIDEO CASSETTES SUITABLE TO WORK WITH BETACAM, BETACAM SP/M II AND VHS TYPE VCR 18 %
6 85352919 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - AUTOMATIC CIRCUIT BREAKERS: - OTHER : - SF6 CIRCUITS BREAKERS : OTHER 18 %
7 85471040 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 BUSHINGS FOR VOLTAGE 66 KV OR ABOVE 28 %
8 89031000 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES INFLATABLE 28 %
9 90291010 REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES - REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE: TAXIMETERS 18 %
10 95069980 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 : Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment 28 %
11 996413 Non-scheduled local bus and coach charter services 18 %
12 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 18 %
13 999352 Guidance and counseling services n.e.c. related to children 0 %
14 3037400 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) 5 %
15 5100091 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 : - OTHER : OF WILD ANIMALS 5 %
16 9062000 CINNAMON AND CINNAMON-TREE FLOWERS Crushed or ground 5 %
17 13019049 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OTHER 5 %
18 20079100 JAMS, FRUIT JELLIES, MARMALADES, FRUIT ORNUT PUREE AND FRUIT OR NUT PASTES, OBTAINEDBY COOKING, WHETHER OR NOT CONTAININGADDED SUGAR OR OTHER SWEETENING MATTER - OTHER : CITRUS FRUIT 12 %
19 25085021 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - ANDALUSITE, KYANITE AND SILLIMANITE: KYANITE: CRUDE, OTHER THAN CALCINED 5 %
20 27082000 PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS - PITCH COKE 18 %
S.No HSN/SAC Description GST Rate