S.No HSN/SAC Description GST Rate
1 84388030 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 - - OTHER MACHINERY: DIFFUSING MACHINES (DIFFUSERS) 18 %
2 84543020 CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES - CASTING MACHINES: CONTINUOUS CASTING MACHINES 18 %
3 84716040 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: KEYBOARD 18 %
4 85043200 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS - OTHER TRANSFORMERS: HAVING A POWER HANDLING CAPACITY EXCEEDING 1 KVA BUT NOT EXCEEDING 16 KVA 28 %
5 85235910 DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, SMART CARDS AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 - SEMI-CONDUCTOR MEDIA -- OTHER --- PROXIMITY CARDS AND TAGS 18 %
6 85362030 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 -AUTOMATIC CIRCUIT BREAKERS: MINIATURE CIRCUIT BREAKERS 28 %
7 86069120 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED - OTHER: COVERED AND CLOSED : BROAD GUAGE EIGHT WHEELER COVERED WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES 5 %
8 90022000 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED - OBJECTIVE LENSES: FILTERS 18 %
9 90308200 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 SEMICONDUCTOR WAFERS OR DEVICES 18 %
10 96035000 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) Other brushes constituting parts of machines, appliances or vehicles 18 %
11 996531 Air transport services of letters & parcels and other goods 18 %
12 998434 Software downloads 18 %
13 999591 Religious services 18 %
14 3038930 RIBBON FISH 5 %
15 6029010 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : MUSHROOM SPAWN 0 %
16 9093121 EEDS OF ANISE,BADIAN,FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES-SEEDS OF CUMIN--NEITHER CRUSHED NOR GROUND-CUMIN,OTHER THAN BLACK--OF SEED QUALITY 5 %
17 13023900 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 : OTHER 18 %
18 20089913 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 : OTHER : SQUASH : ORANGE 12 %
19 25131000 PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - PUMICE STONE 5 %
20 27121090 PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED - PETROLEUM JELLY: OTHER 18 %
S.No HSN/SAC Description GST Rate