S.No HSN/SAC Description GST Rate
1 73170029 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 : SPIKES : OTHER 18 %
2 76051910 ALUMINIUM WIRE - OF ALUMINIUM, NOT ALLOYED : OTHER : OF WHICH THE MAXIMUM CROSS-SECTIONAL DIMENSION EXCEEDS 6 MM BUT DOES NOT EXCEED 7 MM 18 %
3 82076090 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 BORING OR BROACHING : OTHER 18 %
4 84144090 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS - AIR COMPRESSORS MOUNTED ON A WHEELED CHASSIS FOR TOWING: OTHER 28 %
5 84371000 MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM-TYPE MACHINERY MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES 5 %
6 84522190 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES - OTHER SEWING MACHINES: AUTOMATIC UNITS: OTHER 12 %
7 84713010 AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED - PORTABLE AUTOMATIC DATA PROCESSING MACHINES, WEIGHING NOT MORE THAN 10 KG, CONSISTING OF AT LEAST A CENTRAL PROCESSING UNIT, A KEYBOARD AND A DISPLAY:PERSONAL COMPUTER 18 %
8 85023920 ELECTRIC GENERATING SETS AND ROTARY CONVERTERS - OTHER GENERATING SETS : - OTHER: POWERED BY WATER TURBINE 18 %
9 85234130 MATRICES FOR PRODUCTION OF RECORDS; PREPARED RECORD BLANKS 18 %
10 85354010 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - LIGHTNING ARRESTERS, VOLTAGE LIMITERS AND SURGE SUPPRESSORS: LIGHTNING ARRESTERS 18 %
11 85481090 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: OTHER WASTE AND SCRAP 18 %
12 89059010 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 - OTHER : FLOATING DOCKS 5 %
13 90302000 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 - OSCILLOSCOPES AND OSCILLOGRAPHS 18 %
14 95089000 ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING THEATRES Other 28 %
15 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc 18 %
16 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. 0 %
17 999422 Collection services of non-hazardous recyclable materials 18 %
18 3037940 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : SEER 5 %
19 5119919 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED - OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, - UNFIT FOR HUMAN CONSUMPTION - OTHER : OTHER : - SILKWORM PUPAE : - OTHER 5 %
20 9081200 NUTMEG, MACE AND CARDAMOMS - NUTMEG -- CRUSHED OR GROUND 5 %
S.No HSN/SAC Description GST Rate