S.No HSN/SAC Description GST Rate
1 52101120 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 G/M2- UNBLEACHED : PLAIN WEAVE :SAREE 5 %
2 54031010 ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT FOR RETAIL SALE, INCLUDING ARTIFICIAL MONO FILAMENT OF LESS THAN 67 DECITEX HIGH TENACITY YARN OF VISCOSE RAYON : VISCOSE RAYON TYRE YARN 1,233 DECITEX 18 %
3 55094120 YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE - OTHER YARN, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES : SINGLE YARN : POLYVINYL ACETATE SPUN YARN 18 %
4 57024920 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING KELEM, SCHUMACKS, KARAMANIE AND SIMILAR HAND - WOVEN RUGS - OTHER, OF PILE CONSTRUCTION, MADE UP : OF OTHER TEXTILE MATERIALS : CARPETS AND OTHER FLOOR COVERINGS, OF SILK 12 %
5 64019290 WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES OTHER FOOTWEAR : COVERING THE ANKLE BUT NOT COVERING THE KNEE: OTHER 18 %
6 69071010 UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING - TILES, CUBES AND SIMILAR ARTICLES, WHETHER OR NOT RECTANGULAR, THE LARGEST SURFACE AREA OF WHICH IS CAPABLE OF BEING ENCLOSED IN A SQUARE THE SIDE OF WHICH IS LESS THAN 7 CM: VITRIFIED TILES, WHETHER POLISHED OR NOT 28 %
7 72029200 FERRO-ALLOYS - OTHER : FERRO-VANADIUM 18 %
8 72171030 WIRE OF IRON OR NON-ALLOY STEEL - NOT PLATED OR COATED, WHETHER OR NOT POLISHED : OF A THICKNESS ABOVE 26 SWG 18 %
9 73030090 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON - TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON: OTHER 18 %
10 73261910 OTHER ARTICLES OF IRON OR STEEL - FORGED OR STAMPED, BUT NOT FURTHER WORKED : OTHER : FOR AUTOMOBILES AND EARTH MOVING EQUIPMENTS 18 %
11 78020090 LEAD WASTE AND SCRAP - LEAD WASTE AND SCRAP: OTHER 18 %
12 83071000 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS OF IRON OR STEEL 18 %
13 84198120 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 - OTHER MACHINERY, PLANT AND EQUIPMENT: FOR MAKING HOT DRINKS OR FOR COOKING OR HEATING FOOD: OTHER KITCHEN MACHINES 28 %
14 84433290 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHERPRINTING COMPONENTS OF HEADING 8442; OTHER PRINTERS, COPYING MACHINES ANDFACSIMILE MACHINES, WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF - PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442 :OTHER, CAPABLE OF CONNECTING TO AN AUTOMATIC DATA PROCESSING MACHINE OR TO A NETWORK: --- OTHER 28 %
15 84595130 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 - MILLING MACHINE, KNEE TYPE: NUMERICALLY CONTROLLED: UNIVERSAL 18 %
16 84768990 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES - OTHER MACHINES - OTHER: OTHER 28 %
17 85122090 ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES - OTHER LIGHTING OR VISUAL SIGNALLING EQUIPMENT: OTHER 28 %
18 85251020 TRANSMISSION APPARATUS FOR RADIO-TELEPHONY, RADIOTELEGRAPHY, RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS; STILL IMAGE VIDEO CAMERAS AND OTHER VIDEO CAMERA RECORDERS; DIGITAL CAMERAS - TRANSMISSION APPARATUS: TV BROADCAST TRANSMITTER 28 %
19 85413090 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 -THYRISTORS, DIACS AND TRIACS, OTHER THAN PHOTOSENSITIVE DEVICES: OTHER 18 %
20 87032320 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 1,500 CC BUT NOT EXCEEDING 3,000 CC THREE-WHEELED VEHICLES 28 %
S.No HSN/SAC Description GST Rate