S.No HSN/SAC Description GST Rate
1 84594010 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 MACHINES : JIG BORING MACHINES HORIZONTAL 18 %
2 84762900 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES - AUTOMATIC BEVERAGE-VENDING MACHINE - OTHER 28 %
3 85115000 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 OTHER GENERATORS 28 %
4 85249910 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: - OTHER : AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIAL INCLUDING NEWS CLIPPINGS 18 %
5 85409100 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) - PARTS: OF CATHODE-RAY TUBES 18 %
6 87032210 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 EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER 28 %
7 90109000 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 PARTS AND ACCESSORIES 28 %
8 91089000 WATCH MOVEMENTS, COMPLETE AND ASSEMBLED OTHER 28 %
9 97030010 Original sculptures and statuary, in metal 12 %
10 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. 0 %
11 998591 Credit reporting & rating services 18 %
12 999793 Agreeing to refrain from doing an act 18 %
13 2011000 MEAT OF BOVINE ANIMALS, FRESH AND CHILLED CARCASSES AND HALF CARCASSES 12 %
14 3046900 OTHER 0 %
15 7102900 VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED OTHER 5 %
16 11031110 CEREAL GROATS, MEAL AND PELLETS GROATS AND MEAL : OF WHEAT : GROAT 0 %
17 15100010 OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509OTHER OILS AND THEIR FRACTIONS OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 : CRUDE OIL 5 %
18 21069019 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SOFT DRINK CONCENTRATES : OTHER 18 %
19 25239020 PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS - OTHER HYDRAULIC CEMENTS: HIGH ALUMINA REFRACTORY CEMENT 28 %
20 28091000 DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID; POLYPHOSPHORIC ACIDS, WHETHER OR NOT CHEMICALLY DEFINED - DIPHOSPHORUS PENTAOXIDE 18 %
S.No HSN/SAC Description GST Rate