S.No HSN/SAC Description GST Rate
1 84378020 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 - OTHER MACHINERY: RICE MILL MACHINERY 5 %
2 84523010 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES - SEWING MACHINE NEEDLES : FOR HOUSEHOLD TYPE SEWING MACHINES 12 %
3 84714110 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 - OTHER DIGITAL AUTOMATIC DATA PROCESSING MACHINES - COMPRISING IN THE SAME HOUSING AT LEAST A CENTRAL PROCESSING UNIT AND AN INPUT AND OUTPUT UNIT, WHETHER OR NOT COMBINED :MICRO COMPUTER 18 %
4 85024000 ELECTRIC GENERATING SETS AND ROTARY CONVERTERS - ELECTRIC ROTARY CONVERTERS 18 %
5 85234150 1/2 INCH VIDEO CASSETTE SUITABLE TO WORK WITH DIGITAL VCR 18 %
6 85354030 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - LIGHTNING ARRESTERS, VOLTAGE LIMITERS AND SURGE SUPPRESSORS: SURGE SUPPRESSORS 18 %
7 86011000 RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY 5 %
8 89061000 OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS WARSHIPS 5 %
9 90303200 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 - OTHER INSTRUMENTS AND APPARATUS, FOR MEASURING OR CHECKING VOLTAGE, CURRENT, RESISTANCE OR POWER: -- MULTIMETERS WITH A RECORDING DEVICE 18 %
10 96019010 WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING) - Other : Worked tortoise-shell and articles thereof 28 %
11 996426 Domestic/international non-scheduled air transport services of Passengers 18 %
12 9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. 0 %
13 999424 General waste collection services, other n.e.c. 18 %
14 3037960 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : GHOLE 5 %
15 5119929 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED - OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, - UNFIT FOR HUMAN CONSUMPTION - OTHER : OTHER : - SINEWS AND TENDONS : - OTHER 5 %
16 9082200 NUTMEG, MACE AND CARDAMOMS - MACE--CRUSHED OR GROUND 5 %
17 13021915 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 AGAROSE 18 %
18 20081940 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 : OTHER ROASTED AND FRIED VEGETABLE PRODUCTS 12 %
19 25101020 NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK - UNGROUND: NATURAL ALUMINIUM CALCIUM PHOSPHATE 5 %
20 27101960 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING 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 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS, OTHER THAN WASTE OILS: - OTHER: BASE OIL 18 %
S.No HSN/SAC Description GST Rate