S.No HSN/SAC Description GST Rate
1 84194020 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - DISTILLING OR RECTIFYING PLANT: OTHER DISTILLING EQUIPMENT 28 %
2 84433000 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF THE PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442; INK-JET PRINTING MACHINES, OTHER THAN THOSE OF HEADING 8471; MACHINES FOR USES ANCILLARY TO PRINTING FLEXOGRAPHIC PRINTING MACHINERY 18 %
3 84593910 MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES (INCLUDING TURNING CENTRES) OF HEADING 8458 - OTHER BORING-MILLING MACHINES: OTHER: VERTICAL TURNING OR BORING 18 %
4 84762110 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES - AUTOMATIC BEVERAGE-VENDING MACHINE - INCORPORATING HEATING OR REFRIGERATING DEVICES: INCORPORATING REFRIGERATING DEVICES 28 %
5 85113020 ELECTRICAL IGNITION OR STARTING EQUIPMENT OF A KIND USED FOR SPARK-IGNITION OR COMPRESSION-IGNITION INTERNAL COMBUSTION ENGINES (FOR EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS, STARTER MOTORS); GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS) AND CUTOUTS OF A KIND USED IN CONJUNCTION WITH SUCH ENGINES -DISTRIBUTORS; IGNITION COILS: IGNITION COILS 28 %
6 85249119 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 - OTHER: - FOR REPRODUCING PHENOMENA OTHER THAN SOUND OR IMAGE: - SOFTWARE: OTHER 18 %
7 85408100 THERMIONIC, COLD CATHODE OR PHOTO-CATHODE VALVES AND TUBES (FOR EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY ARC RECTIFYING VALVES AND TUBES, CATHODE-RAY TUBES, TELEVISION CAMERA TUBES) - OTHER VALVES AND TUBES: RECEIVER OR AMPLIFIER VALVES AND TUBES 18 %
8 87032192 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : OTHERS SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE 28 %
9 90105000 APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES (INCLUDING APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMICONDUCTOR MATERIALS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS OTHER APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES; NEGATOSCOPES 28 %
10 91081900 WATCH MOVEMENTS, COMPLETE AND ASSEMBLED - ELECTRICALLY OPERATED: OTHER 28 %
11 97019099 Other 12 %
12 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). 0 %
13 998557 Tourism promotion and visitor information services 18 %
14 999791 Services involving commercial use or exploitation of any event 18 %
15 1069020 OTHER LIVE ANIMALS - OTHER - PURE LINE STOCK 0 %
16 3046200 CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) 0 %
17 7102100 VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED : PEAS (PISUM SATIVUM) 5 %
18 11023000 CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN RICE FLOUR 0 %
19 15099010 OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED OTHER : EDIBLE GRADE 5 %
20 21061000 PROTEIN CONCENTRATES AND TEXTURED PROTEIN SUBSTANCES 28 %
S.No HSN/SAC Description GST Rate