S.No HSN/SAC Description GST Rate
1 85238010 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 - OTHER --- GRAMAPHONE RECORDS 18 %
2 85362090 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: OTHER 28 %
3 86069210 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED - OTHER: OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS: BOGIE EIGHT WHEELER WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES 5 %
4 90031100 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF - FRAMES AND MOUNTINGS: OF PLASTICS 18 %
5 90308400 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: OTHER, WITH A RECORDING DEVICE 18 %
6 96040000 HAND SIEVES AND HAND RIDDLES 18 %
7 9966 Services by way of giving on hire ? (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. Explanation.- ?goods transport agency? means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 0 %
8 998441 News agency services to newspapers and periodicals 18 %
9 999593 Services furnished by human rights organizations 18 %
10 3038950 POMFRET (WHITE OR SILVER OR BLACK) 5 %
11 6029030 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN OTHER : TISSUE CULTURE PLANT 0 %
12 9093200 SEEDS OF ANISE,BADIAN,FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES-SEEDS OF CUMIN-- CRUSHED OR GROUND 5 %
13 14012000 VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)RATTANS 5 %
14 20089919 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-HEADIN 12 %
15 25131900 PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - PUMICE STONE: OTHER 5 %
16 27122010 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 - PARAFFIN WAX CONTAINING BY WEIGHT LESS THAN 0.75 % OF OIL: CHLORINATED PARAFFIN WAX 18 %
17 28352690 PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED - PHOSPHATES : - OTHER PHOSPHATES OF CALCIUM : OTHER 18 %
18 29054100 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - OTHER POLYHYDRIC ALCOHOLS : 2- ETHYL-2-(HYDROXYMETHYL) PROPANE-1,3-DIOL (TRIMETHYLOLROPANE) 18 %
19 29181610 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CARBOXYLIC ACIDS WITH ALCOHOL FUNCTION, BUT WITHOUT OTHER OXYGEN FUNCTION, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-GLUCONIC ACID, ITS SALTS AND ESTERS : CALCIUM GLUCONATE 18 %
20 29309070 ORGANO-SULPHUR COMPOUNDS - OTHER : MERCAPTAN 18 %
S.No HSN/SAC Description GST Rate