S.No HSN/SAC Description GST Rate
1 73170011 NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER - NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER : NAILS : FOR ANIMAL SHOES 12 %
2 76042910 ALUMINIUM BARS, RODS AND PROFILES - OF ALUMINIUM ALLOYS : OTHER : HARD DRAWN BARE ALUMINIUM CONDUCTORS STEEL RE-INFORCED (A.C.S.R.) 18 %
3 82073000 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER- OPERATED, OR FOR MACHINE- TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS - TOOLS FOR PRESSING, STAMPING OR PUNCHING 18 %
4 84142090 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS - HAND OR FOOT-OPERATED AIR PUMPS : OTHER 28 %
5 84362900 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS AND BROODERS - POULTRY-KEEPING MACHINERY; POULTRY INCUBATORS AND BROODERS: OTHER 12 %
6 84521021 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES 8452 10 - SEWING MACHINES OF THE HOUSEHOLD TYPE:- WITHOUT STAND OR TABLE (HEADS): WITH ELECTRONIC CONTROLS OR ELECTRIC MOTORS 12 %
7 84705010 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 - CASH REGISTERS: ELECTRICALLY OPERATED 18 %
8 85021360 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 10,000 KVA 18 %
9 85232980 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 --- CARTRIDGE TAPE 18 %
10 85352923 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - AUTOMATIC CIRCUIT BREAKERS: - OTHER : - VACUUM CIRCUIT BREAKERS : FOR A VOLTAGE OF 400 KV 18 %
11 85479010 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 - OTHER : ELECTRICAL INSULATING FITTINGS OF GLASS 28 %
12 89039910 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES - OTHER : - OTHER : CANOES 28 %
13 90292020 REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES - SPEED INDICATORS AND TACHOMETERS; STROBOSCOPES: SPEEDOMETERS, NON-ELECTRICAL 18 %
14 95072000 FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES Fish-hooks, whether or not snelled 12 %
15 996416 Sightseeing transportation services by rail, land, water & air 18 %
16 998394 Original compilations of facts/information 18 %
17 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. 0 %
18 3037700 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SEA BASS (DICENTRARCHUS LABRAX, DICENTRARCHUS PUNCTATUS) 5 %
19 5119110 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED - OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, - UNFIT FOR HUMAN CONSUMPTION - OTHER : - PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS - OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS - OF CHAPTER 3 : - FISH NAILS 5 %
20 9071030 CLOVES (WHOLE FRUIT, CLOVES AND STEMS) - NEITHER CRUSHED NOR GROUND -STEM 5 %
S.No HSN/SAC Description GST Rate