S.No HSN/SAC Description GST Rate
1 73209020 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL - OTHER : SPRING PINS 18 %
2 76109020 ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES - OTHER : PARTS OF STRUCTURES, NOT ELSEWHERE SPECIFIED 18 %
3 82122019 RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS)- SAFETY RAZOR BLADES, INCLUDING RAZOR BLADE BLANKS IN STRIPS : - SAFETY RAZOR BLADES : OTHER 28 %
4 84158290 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 - OTHER : OTHER, INCORPORATING A REFRIGERATING UNIT: OTHER 28 %
5 84409000 BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING MACHINES - PARTS 18 %
6 84569020 MACHINE-TOOLS FOR WORKING ANY MATERIAL BY REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRA-SONIC, ELECTRO-DISCHARGE, ELECTROCHEMICAL, ELECTRON BEAM, IONIC-BEAM OR PLASMA ARC PROCESSES - OTHER: --- ELECTRO CHEMICAL MACHINES 18 %
7 84719000 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 - OTHER 18 %
8 85051110 ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES; ELECTRO-MAGNETIC LIFTING HEADS - PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION: - OF METAL:FERRITE CORES 18 %
9 85239050 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: COMPACT DISC RECORDABLE 18 %
10 85367000 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 - CONNECTORS FOR OPTICAL FIBRES,OPTICAL FIBRE BUNDLES OR CABLES 28 %
11 86072900 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK - BRAKES AND PARTS THEREOF : OTHER 5 %
12 90059010 BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY PARTS AND ACCESSORIES (INCLUDING MOUNTINGS): OF BINOCULAR OR TELESCOPES OF HEADING 9005, OTHER THAN MOUNTINGS 28 %
13 90318000 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS OTHER INSTRUMENTS, APPLIANCES AND MACHINES 18 %
14 96071910 SLIDE FASTENERS AND PARTS THEREOF - Slide fasteners : - Other : Zip fasteners 18 %
15 996712 Customs House Agent services 18 %
16 998466 Home programme distribution services 18 %
17 9996 Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above. 0 %
18 3041200 FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FRESH OR CHILLED: -- TOOTHFISH (DISSOSTICHUS SPP.) 0 %
19 6049900 FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED OTHER : OTHER 0 %
20 9096230 SEEDS OF ANISE,BADIAN,FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES-SEEDS OF ANISE, BADIAN, CARAWAY OR FENNEL; JUNIPER BERRIES--CRUSHED OR GROUND-CARAWAY OR FENNEL 5 %
S.No HSN/SAC Description GST Rate