S.No HSN/SAC Description GST Rate
1 84384000 MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS 8438 10 - BREWERY MACHINERY 18 %
2 84539090 MACHINERY FOR PREPARING, TANNING OR WORKING HIDES, SKINS OR LEATHER OR FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES, SKINS OR LEATHER, OTHER THAN SEWING MACHINES - PARTS : OTHER 18 %
3 84716025 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 - INPUT OR OUTPUT UNITS, WHETHER OR NOT CONTAINING STORAGE UNITS IN THE SAME HOUSING: PRINTER: PLOTTER 18 %
4 85042310 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS - LIQUID DIELECTRIC TRANSFORMERS: - HAVING A POWER HANDLING CAPACITY EXCEEDING 10,000 KVA: HAVING A POWER HANDLING CAPACITY EXCEEDING 10,000 KVA BUT NOT EXCEEDING 50,000 KVA 28 %
5 85234990 OTHER 18 %
6 85361050 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS - FUSES: FUSES GEAR 28 %
7 86061020 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED - TANK WAGONS AND THE LIKE : EIGHT WHEELER TANK WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES 5 %
8 90015000 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED SPECTACLE LENSES OF OTHER MATERIALS 18 %
9 90303930 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, WITHOUT A RECORDING DEVICE: - OTHER: CAPACITANCE METER 18 %
10 96031000 BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES) Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 0 %
11 996512 Transport of goods by rail(other than specified goods) - with ITC of input services 5 %
12 998424 Audio conferencing and video conferencing over the Internet 18 %
13 999490 Other environmental protection services n.e.c. 18 %
14 3038200 RAYS AND SKATES (RAJIDAE) 5 %
15 6022010 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN TREES, SHRUBS AND BUSHES, GRAFTED OR NOT, OF KINDS, WHICH BEAR EDIBLE FRUITS OR NUTS : EDIBLE FRUIT OR NUT TREES, GRAFTED OR NOT 0 %
16 9083290 NUTMEG, MACE AND CARDAMOMS - CARDAMOMS -- CRUSHED OR GROUND -OTHER 5 %
17 13023210 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS : MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS : GUAR MEAL 18 %
18 20089100 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 - - OTHER, INCLUDING MIXTURES OTHER THAN THOSE OF SUB-HEADING 2008 19 : PALM HEARTS 12 %
19 25112000 NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 2816 - NATURAL BARIUM CARBONATE (WITHERITE) 5 %
20 27111400 PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS - LIQUIFIED: ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE 18 %
S.No HSN/SAC Description GST Rate