S.No HSN/SAC Description GST Rate
1 64021290 OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS SPORTS FOOTWEAR : SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS: OTHER 18 %
2 69081010 GLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; GLAZED 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: CERAMIC MOSAIC CUBES 28 %
3 72029913 FERRO-ALLOYS - OTHER : OTHER : FERRO-PHOSPHORUS, FERRO-SELENIUM, FERROCOBALT, FERRO-COLUMBIUM, FERRO-ZIRCONIUM, FERRO-TANTALUM: FERRO-COBALT 18 %
4 72173010 WIRE OF IRON OR NON-ALLOY STEEL - PLATED OR COATED WITH OTHER BASE METALS : OF A THICKNESS OF 18 SWG AND BELOW 18 %
5 73041029 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 : BLANKS FOR TUBES AND PIPES: OTHER 18 %
6 73269010 OTHER ARTICLES OF IRON OR STEEL - OTHER :BELT LACING OF STEEL 18 %
7 78030029 LEAD BARS, RODS, PROFILES AND WIRE - LEAD BARS, RODS, PROFILES AND WIRE: PROFILES: OTHER 18 %
8 83081029 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: - EYELETS: OTHER 18 %
9 84198930 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: AUTO CLAVES OTHER THAN FOR COOKING OR HEATING FOOD, NOT ELSEWHERE SPECIFIED OR INCLUDED 28 %
10 84433940 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 --- OTHER PHOTOCOPYING APPARATUS INCORPORATING AN OPTICAL SYSTEM 28 %
11 84595930 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: UNIVERSAL 18 %
12 84772000 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER EXTRUDERS 18 %
13 85129000 ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES PARTS 28 %
14 85251090 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: OTHER 28 %
15 85414090 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: OTHER 18 %
16 87032410 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 3,000 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER 28 %
17 90131090 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: OTHER 28 %
18 92011000 PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI-CHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS Upright pianos 28 %
19 98030000 ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR MEMBER OF A CREW IN HIS BAGGAGE 0 %
20 9971 Transfer of the right to use any goods for any purpose (whether or not for a specified period) - GST is Same rate of GST and compensation cess as on supply of similar goods 0 %
S.No HSN/SAC Description GST Rate