S.No HSN/SAC Description GST Rate
1 83079000 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS OF OTHER BASE METAL 18 %
2 84198190 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 28 %
3 84433910 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 %
4 84595190 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: OTHER 18 %
5 84769010 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES - PARTS:OF MACHINES OF SUB-HEADING 8476 21 28 %
6 85123010 ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES -SOUND SIGNALLING EQUIPMENT: HORNS 28 %
7 85251030 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: BROADCAST EQUIPMENT SUB-SYSTEM 28 %
8 85414011 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 -PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT EMITTING DIODES: - PHOTOCELLS: SOLAR CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR PANELS 5 %
9 87032391 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 OTHERS MOTOR CARS 28 %
10 90129000 MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS PARTS AND ACCESSORIES 28 %
11 91109000 COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS - OTHER 28 %
12 97050090 Other 12 %
13 9971 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. 0 %
14 998598 Other information services n.e.c. 18 %
15 999799 Other services n.e.c. 18 %
16 2031200 MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN 12 %
17 3048100 PACIFIC SALMON(ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) 0 %
18 7113000 VEGETABLES PROVISIONALLY PRESERVED(FOR EXAMPLE, BY SULPHUR DIOXIDE GAS,IN BRINE, IN SULPHUR WATER OR IN OTHERPRESERVATIVE SOLUTIONS), BUT UNSUITABLEIN THAT STATE FOR IMMEDIATE CONSUMPTION CAPERS 5 %
19 11042200 CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED, OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND OTHER WORKED GRAINS (FOR EXAMPLE, HULLED, PEARLED, SLICED OR KIBBLED) : OF OATS 0 %
20 15121110 SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED SUNFLOWER SEED OR SAFFLOWER OIL AND FRACTIONS THEREOF : CRUDE OIL : SUNFLOWER SEED OIL 5 %
S.No HSN/SAC Description GST Rate