HSN Codes
| S.No | HSN/SAC | Description | GST Rate |
|---|---|---|---|
| 1 | 85119000 | 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 PARTS | 28 % |
| 2 | 85249930 | 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 : STAMPER FOR CD AUDIO, CD VIDEO AND CD-ROM | 18 % |
| 3 | 85411000 | DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS DIODES, OTHER THAN PHOTOSENSITIVE OR LIGHT EMITTING DIODES | 18 % |
| 4 | 87032230 | 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 THREE-WHEELED VEHICLES | 28 % |
| 5 | 90112000 | COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICRO-GRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION - OTHER MICROSCOPES, FOR PHOTOMICROGRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION | 28 % |
| 6 | 91091090 | CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED - ELECTRICALLY OPERATED ---OTHER | 18 % |
| 7 | 97030090 | Original sculptures and statuary, in other materials | 12 % |
| 8 | 9971 | Services of general insurance business provided under following schemes ? (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). | 0 % |
| 9 | 998593 | Telephone-based support services | 18 % |
| 10 | 999795 | Conduct of religious ceremonies/rituals by persons | 18 % |
| 11 | 2013000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED BONELESS | 12 % |
| 12 | 3047200 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 0 % |
| 13 | 7104000 | VEGETABLES (UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER), FROZEN SWEET CORN | 5 % |
| 14 | 11031300 | CEREAL GROATS, MEAL AND PELLETS GROATS AND MEAL : OF MAIZE (CORN) | 0 % |
| 15 | 15100099 | 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 1509 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 1509 : OTHER : OTHER | 5 % |
| 16 | 21069030 | FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : BETEL NUT PRODUCT KNOWN AS SUPARI | 18 % |
| 17 | 25240011 | ASBESTOS - ASBESTOS: ASBESTOS IN ROCK FORM: CHRYSOTILE | 5 % |
| 18 | 28092020 | DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID; POLYPHOSPHORIC ACIDS, WHETHER OR NOT CHEMICALLY DEFINED - PHOSPHORIC ACID AND POLYPHOSPHORIC ACIDS : POLYPHOSPHORIC ACIDS | 18 % |
| 19 | 28418090 | SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS - TUNGSTATES (WOLFRAMATES) : OTHER | 18 % |
| 20 | 29089200 | HALOGENATED,SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS-DERIVATIVES CONTAINING ONLY HALOGEN SUBSTITUENTS AND THEIR SALTS--4,6-DINITRO-O-CRESOL [DNOC (ISO)] AND ITS SALTS | 18 % |
| S.No | HSN/SAC | Description | GST Rate |