S.No HSN/SAC Description GST Rate
1 53109099 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BASE FIBRES OF HEADING 5303 OTHER :OTHER :OTHER 5 %
2 54083418 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 OTHER WOVEN FABRICS : PRINTED : FABRIC OF RAYON : RAYON SAREES 5 %
3 56072900 TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS - OF SISAL OR OTHER TEXTILE FIBRES OF THE GENUS AGAVE : OTHER 12 %
4 60012100 PILE FABRICS, INCLUDING LONG PILE FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED - LOOPED PILE FABRICS:OF COTTON 5 %
5 68149020 WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS OTHER: SILVERED MICA, CAPACITOR PLATES OR SILVERED MICA PLATES 28 %
6 71131120 ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OF PRECIOUS METAL WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL - OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH OTHER PRECIOUS METAL: JEWELLERY STUDDED WITH GEMS 3 %
7 72124000 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED - PAINTED, VARNISHED OR COATED WITH PLASTICS 18 %
8 72286091 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 : OTHER : LEAD BEARING STEEL 18 %
9 73209090 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL - OTHER : OTHER 18 %
10 76109030 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 : ALUMINIUM PLATES , RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURE 18 %
11 82122020 RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS)- SAFETY RAZOR BLADES, INCLUDING RAZOR BLADE BLANKS IN STRIPS : SAFETY RAZOR BLADE BLANKS, IN STRIPS 28 %
12 84158310 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 : NOT INCORPORATING A REFRIGERATING UNIT : SPLIT AIR CONDITIONER TWO TONNES AND ABOVE 28 %
13 84411010 OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS - CUTTING MACHINES: PAPER CUTTING MACHINES, EXCLUDING MACHINES WITH DEVICES SUCH AS AUTOMATIC PROGRAMME CUTTING OR THREE KNIFE TRIMMERS 18 %
14 84569090 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: --- OTHER 18 %
15 84721000 OTHER OFFICE MACHINES (FOR EXAMPLE, HECTOGRAPH OR STENCIL DUPLICATING MACHINES, ADDRESSING MACHINES, AUTOMATIC BANKNOTE DISPENSERS, COIN SORTING MACHINES, COIN COUNTING OR WRAPPING MACHINES, PENCIL-SHARPENING MACHINES, PERFORATING OR STAPLING MACHINES) DUPLICATING MACHINES 28 %
16 85051190 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:OTHER 18 %
17 85239060 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: BLANK MASTER DISC (I.E. SUBSTRATE) FOR PRODUCING STAMPER FOR COMPACT DISC 18 %
18 85369010 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 APPARATUS: MOTOR STARTERS FOR AC MOTORS 28 %
19 86073010 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF: BUFFERS AND COUPLING DEVICES 5 %
20 90059020 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): MOUNTINGS FOR ASTRONOMICAL INSTRUMENTS 28 %
S.No HSN/SAC Description GST Rate