S.No HSN/SAC Description GST Rate
1 84433930 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 VIA AN INTERMEDIATE ONTO THE COPY (INDIRECT PROCESS) 28 %
2 84595920 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: VERTICAL 18 %
3 84771000 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER INJECTION-MOULDING MACHINES 18 %
4 85124000 ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS 28 %
5 85251050 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: WIRELESS MICROPHONE 28 %
6 85414020 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: LIGHT EMITTING DIODES (ELECTRO-LUMINESCENT) 18 %
7 87032399 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 OTHER 28 %
8 90131020 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: PERISCOPES 28 %
9 91112000 WATCH CASES AND PARTS THEREOF CASES OF BASE METAL, WHETHER OR NOT GOLD- OR SILVER-PLATED 28 %
10 98020000 LABORATORY CHEMICALS 18 %
11 9971 Services provided by foreman of chit fund in relation to chit Explanation.- (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) ?foreman of a chit fund? shall have the same meaning as is assigned to the expression ?foreman? in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 12 %
12 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of? (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. 0 %
13 9999 Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India. 0 %
14 2032100 MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : CARCASSES AND HALF-CARCASSES 12 %
15 3048300 FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), 0 %
16 7115100 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 MUSHROOMS AND TRUFFLES MUSHROOMS OF THE GENSUS AGARICUS 5 %
17 11042900 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 OTHER CEREALS 0 %
18 15121910 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 : OTHER : SUNFLOWER OIL, EDIBLE GRADE 5 %
19 21069092 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : STERILIZED OR PASTEURIZED MILTONE 18 %
20 25240039 ASBESTOS - ASBESTOS: FLAKES OR POWDER: OTHER 5 %
S.No HSN/SAC Description GST Rate