S.No HSN/SAC Description GST Rate
1 85234190 OTHER 18 %
2 85359020 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - OTHER : CONTROL GEAR AND STARTERS FOR DC MOTORS 18 %
3 86021000 OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS DIESEL-ELECTRIC LOCOMOTIVES 5 %
4 89071000 OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) INFLATABLE RAFTS 5 %
5 90303320 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: -- OTHER, WITHOUT A RECORDING DEVICE:SPECTRUM RESISTANCE METERS 18 %
6 96019030 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 bone (excluding whale bone) and articles thereof 28 %
7 996429 Other long-distance transportation services of passengers n.e.c. 18 %
8 998412 Fixed telephony services 18 %
9 999432 Hazardous waste treatment and disposal services 18 %
10 3037980 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : CROACKER, GROUPER, HOUNDER 5 %
11 5119992 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED - OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, - UNFIT FOR HUMAN CONSUMPTION - OTHER : OTHER : - OTHER : - OF WILD LIFE 5 %
12 9083120 NUTMEG, MACE AND CARDAMOMS - CARDAMOMS -- NEITHER CRUSHED NOR GROUND -SMALL (ELLETTARIA), ALLEPPEY GREEN 5 %
13 13021917 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 GYMNEMA 18 %
14 20082000 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 PINEAPPLES 12 %
15 25101090 NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK - UNGROUND: OTHER 5 %
16 27101980 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: LUBRICATING OIL 18 %
17 28341090 NITRITES; NITRATES - NITRITES : OTHER 18 %
18 29051690 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - SATURATED MONOHYDRIC ALCOHOLS : OCTANOL (OCTYL ALCOHOL) AND ISOMERS THEREOF : OTHER 18 %
19 29173990 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 : OTHER 18 %
20 29299040 N,N-DIMETHYLPHOSPHORAMIDICDICHLORIDE 18 %
S.No HSN/SAC Description GST Rate