S.No HSN/SAC Description GST Rate
1 84411090 OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS - CUTTING MACHINES: OTHER 18 %
2 84569100 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: FOR DRY-ETCHING PATTERNS ON SEMI-CONDUCTOR MATERIALS 18 %
3 84722000 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) ADDRESSING MACHINES AND ADDRESS PLATE EMBOSSING MACHINES 28 %
4 85051900 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: - OTHER 18 %
5 85239090 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - OTHER: OTHER 18 %
6 85369020 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 DC MOTORS 28 %
7 86073090 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF: OTHER 5 %
8 90059090 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): OTHER 28 %
9 90330000 PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 18 %
10 96072000 SLIDE FASTENERS AND PARTS THEREOF Parts 18 %
11 996719 Other cargo and baggage handling services 18 %
12 9985 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. 0 %
13 9996 Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 %
14 3042010 FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS HILSA 0 %
15 7019000 POTATOES, FRESH OR CHILLED OTHER 0 %
16 9101110 GINGER, SAFFRON, TURMERIC(CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES-GINGER--NEITHER CRUSHED NOR GROUND-FRESH 0 %
17 14042000 VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED COTTON LINTERS 5 %
18 20094100 FRUIT JUICES (INCLUDING GRAPE MUST) ANDVEGETABLE JUICES, UNFERMENTED AND NOTCONTAINING ADDED SPIRIT, WHETHER OR NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER - PINEAPPLE JUICE : OF A BRIX VALUE NOT EXCEEDING 20 12 %
19 25161200 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - GRANITE : MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE 12 %
20 27149020 BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - OTHER: BITUMEN, NATURAL 18 %
S.No HSN/SAC Description GST Rate