S.No HSN/SAC Description GST Rate
1 73041120 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 : -- OF STAINLESS STEEL: --- BLANKS FOR TUBES AND PIPES 18 %
2 73269030 OTHER ARTICLES OF IRON OR STEEL - OTHER :DRAIN COVERS, PLATES, AND FRAMES FOR SEWAGES, WATER OR SIMILAR SYSTEM 18 %
3 78041110 LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS AND FLAKES - PLATES, SHEETS, STRIP AND FOIL: SHEETS, STRIP AND FOIL OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM: SHEETS AND STRIP 18 %
4 83089011 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 - OTHER, INCLUDING PARTS: - BUCKLES:FOR FOOTWEAR 18 %
5 84198950 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: PASTEURIZERS 28 %
6 84433960 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 --- THERMO-COPYING APPARATUS 28 %
7 84595950 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: DIE-SINKING OR PANTOGRAPH 18 %
8 84774000 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER VACUUM MOULDING MACHINES AND OTHER THERMOFORMING MACHINES 18 %
9 85131020 PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF HEADING 8512 8513 10 PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF HEADING 8512 -LAMPS: OTHER FLASH-LIGHTS EXCLUDING THOSE FOR PHOTOGRAPHIC PURPOSES 28 %
10 85252012 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 INCORPORATING RECEPTION APPARATUS: - TWO WAY RADIO COMMUNICATION EQUIPMENT: CORDLESS HANDSET 28 %
11 85416000 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 MOUNTED PIEZO-ELECTRIC CRYSTALS 18 %
12 87032491 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 : OTHERS MOTOR CARS 28 %
13 90138010 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 - OTHER DEVICES, APPLIANCES AND INSTRUMENTS: LIQUID CRYSTAL DEVICES (LCD) 28 %
14 92019000 PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI-CHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS Other 28 %
15 98049000 Other 5 %
16 997111 Central banking services 18 %
17 998612 Animal husbandry services 18 %
18 2041000 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALF CARCASSES OF LAMB, FRESH OR CHILLED 12 %
19 3048600 HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) 0 %
20 7119020 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 OTHER VEGETABLES; MIXTURES OF VEGETABLES : ASSORTED CANNED VEGETABLES 5 %
S.No HSN/SAC Description GST Rate