S.No HSN/SAC Description GST Rate
1 55094190 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 : OTHER 18 %
2 57025021 CARPETS, CARPETING AND RUGS - OF MAN MADE TEXTILE MATERIALS 12 %
3 64019990 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 : OTHER: OTHER 18 %
4 69079010 UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING - OTHER: VITRIFIED TILES, WHETHER POLISHED OR NOT 28 %
5 72029911 FERRO-ALLOYS - OTHER : OTHER : FERRO-PHOSPHORUS, FERRO-SELENIUM, FERROCOBALT, FERRO-COLUMBIUM, FERRO-ZIRCONIUM, FERRO-TANTALUM: FERRO-PHOSPHORUS 18 %
6 72172020 WIRE OF IRON OR NON-ALLOY STEEL - PLATED OR COATED WITH ZINC : OF A THICKNESS ABOVE 18 SWG BUT UP TO 26 SWG 18 %
7 73041019 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES : PIPES OF IRON OR STEEL : OTHER 18 %
8 73262010 OTHER ARTICLES OF IRON OR STEEL - ARTICLES OF IRON OR STEEL WIRE : TYRE BEAD WIRE RINGS INTENDED FOR USE IN THE MANUFACTURE OF TYRES FOR CYCLES AND CYCLERICKSHAWS 18 %
9 78030019 LEAD BARS, RODS, PROFILES AND WIRE - LEAD BARS, RODS, PROFILES AND WIRE: BARS AND RODS: OTHER 18 %
10 83081010 CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METALS - HOOKS, EYES AND EYELETS:HOOKS AND EYES 18 %
11 84198910 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 - OTHER: PRESSURE VESSELS, REACTORS, COLUMNS OR TOWERS OR CHEMICAL STORAGE TANKS 28 %
12 84433920 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 --- ELECTROSTATIC PHOTOCOPYING APPARATUS OPERATED BY REPRODUCING THE ORIGINAL IMAGE DIRECTLY ONTO THE COPY (DIRECT PROCESS) 28 %
13 84595910 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: OTHER: HORIZONTAL 18 %
14 84769090 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES - PARTS:OTHER 28 %
15 85123090 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: OTHER 28 %
16 85251040 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: COMMUNICATION JAMMING EQUIPMENT 28 %
17 85414019 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: OTHER 18 %
18 87032392 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 SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE 28 %
19 90131010 LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSE WHERE IN THIS CHAPTER - TELESCOPIC SIGHTS FOR FITTING TO ARMS; PERISCOPES; TELESCOPES DESIGNED TO FORM PARTS OF MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF THIS CHAPTER OR SECTION XVI: TELESCOPIC SIGHTS FOR FITTING TO ARMS 28 %
20 91111000 WATCH CASES AND PARTS THEREOF CASES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL 28 %
S.No HSN/SAC Description GST Rate