S.No HSN/SAC Description GST Rate
1 85234120 BLANK MASTER DISCS (THAT IS, SUBSTRATE) FOR PRODUCING STAMPER FOR COMPACT DISC 18 %
2 85353090 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - ISOLATING SWITCHES AND MAKE-AND-BREAK SWITCHES: OTHER 18 %
3 85481020 WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC CCUMULATORS; ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC ACCUMULATORS: BATTERY WASTE, NAMELY THE FOLLOWING: SCRAP DRAINED OR DRY WHILE INTACT, LEAD BATTERIES COVERED BY ISRI CODE WORD RAINS; SCRAP WET WHOLE INTACT LEAD BATTERIES COVERED BY ISRI CODE WORD RINK; SCRAP INDUSTRIAL INTACT LEAD CELLS COVERED BY ISRI CODE WORD RONO; SCRAP WHOLE INTACT INDUSTRIAL LEAD BATTERIES COVERED BY ISRI CODE WORD ROPER; EDISON BATTERIES COVERED BY ISRI CODE WORD VAUNT 18 %
4 89052000 LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS 5 %
5 90301000 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING IONISING RADIATIONS 18 %
6 95081000 ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING THEATRES Travelling circuses and travelling menageries 28 %
7 996423 Taxi services including radio taxi & other similar services 18 %
8 998399 Other professional, technical and business services n.e.c. 18 %
9 999421 Collection services of hazardous waste 18 %
10 3037930 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : RIBBON FISH 5 %
11 5119911 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED - OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, - UNFIT FOR HUMAN CONSUMPTION - OTHER : OTHER : - SILKWORM PUPAE : - ARTEMIA 5 %
12 9081120 NUTMEG, MACE AND CARDAMOMS - NUTMEG -- NEITHER CRUSHED NOR GROUND-SHELLED 5 %
13 13021912 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS VEGETABLE SAPS AND EXTRACTS : OTHER : EXTRACTS : OF CASCARA SAGRADA 18 %
14 20081910 FRUIT, NUTS AND OTHER EDIBLE PARTS OFPLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OR SPIRIT, NOTELSEWHERE SPECIFIED OR INCLUDED - NUTS, GROUND - NUTS AND OTHER SEEDS, WHETHER OR NOT MIXED TOGETHER : OTHER, INCLUDING MIXTURES : CASHEW NUT, ROASTED, SALTED OR ROASTED AND SALTED 12 %
15 25087000 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - CHAMOTTE OR DINAS EARTHS 5 %
16 27101290 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS---OTHER 18 %
17 28333020 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - ALUMS: FERRIC AMMONIUM ALUM 18 %
18 29051430 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - SATURATED MONOHYDRIC ALCOHOLS :-OTHER BUTANOLS : AMINO BUTANOL 18 %
19 29173920 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES : OTHER : DIOCTYL PHTHALATE 18 %
20 29291020 COMPOUNDS WITH OTHER NITROGEN FUNCTION - ISOCYANATES : TOLUENE DI-ISOCYANATE 18 %
S.No HSN/SAC Description GST Rate