S.No HSN/SAC Description GST Rate
1 68139010 FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS OTHER: ASBESTOS FRICTION MATERIALS 28 %
2 71110000 BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMIMANUFACTURED 3 %
3 72119013 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR COATED - OTHER : UNIVERSAL PLATES : OF SHIP BUILDING QUALITY 18 %
4 72283023 OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL - OTHER BARS AND RODS, NOT FURTHER WORKED THAN HOT-ROLLED, HOT-DRAWN OR EXTRUDED : OTHER : SULPHUR BEARING STEEL 18 %
5 73199000 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS, OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER 18 %
6 76072010 ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM - BACKED : ORDINARILY USED FOR TEA CHEST LINING 18 %
7 82119310 KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF HEADING 8208, AND BLADES THEREFOR - OTHER : - KNIVES HAVING OTHER THAN FIXED BLADES : POCKET KNIVES 12 %
8 84151010 AIR CONDITIONING MACHINES, COMPRISING A MOTORDRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED 8415 10 - WINDOW OR WALL TYPES, SELF-CONTAINED OR SPLIT SYSTEM: SPLIT SYSTEM 28 %
9 84392000 MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD MACHINERY FOR MAKING PAPER OR PAPERBOARD 18 %
10 84552200 METAL-ROLLING MILLS AND ROLLS THEREFOR - OTHER ROLLING MILLS: COLD 18 %
11 84717030 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 - STORAGE UNITS: REMOVABLE OR EXCHANGEABLE DISC DRIVES 18 %
12 85044030 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS -STATIC CONVERTERS: BATTERY CHARGERS 28 %
13 85238050 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 --- VIDEO TAPES OF EDUCATIONAL NATURE 18 %
14 85365010 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 - OTHER SWITCHES: CONTROL AND SWITCH GEARS 28 %
15 86071100 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK - BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : DRIVING BOGIES AND BISSEL-BOGIES 5 %
16 90049010 SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER - OTHER: PASSIVE NIGHT VISION GOGGLES 18 %
17 90309010 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-PARTS AND ACCESSORIES:OF METERS AND COUNTERS 18 %
18 96062200 BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND PRESSSTUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS - Buttons : Of base metals, not covered with textile material 18 %
19 996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator 18 %
20 998452 Operation services of public archives including digital archives 18 %
S.No HSN/SAC Description GST Rate