S.No HSN/SAC Description GST Rate
1 84198970 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: APPARATUS FOR RAPID HEATING OF SEMI CONDUCTOR DEVICES; APPARATUS FOR CHEMICAL OR PHYSICAL VAPOUR DEPOSITION ON SEMICONDUCTOR WAFERS; APPARATUS FOR CHEMICAL VAPOUR DEPOSITION ON LCD SUBSTRATUS 28 %
2 84433990 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 28 %
3 84596110 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 - OTHER MILLING MACHINES: NUMERICALLY CONTROLLED: PIANO MILLING 18 %
4 84775900 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINERY FOR MOULDING OR OTHERWISE FORMING: OTHER 18 %
5 85131040 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: MAGNETO LAMPS 28 %
6 85252014 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: TRANSPORTABLE TELEPHONE 28 %
7 85421010 ELECTRONIC INTEGRATED CIRCUITS AND MICRO-ASSEMBLIES -CARDS INCORPORATING AN ELECTRONIC INTEGRATED CIRCUIT *SMARV CARDS): SIM CARDS 18 %
8 87032499 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 OTHER 28 %
9 90139010 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 - PARTS AND ACCESSORIES: FOR LIQUID CRYSTAL DEVICES (LCD) 28 %
10 92029000 OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS) Other 28 %
11 22021020 Lemonade 28 %
12 997113 Credit-granting services including stand-by commitment, guarantees & securities 18 %
13 998614 Support services to forestry and logging 18 %
14 2042200 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FRESH OR CHILLED : OTHER CUTS WITH BONE IN 12 %
15 3048910 HILSA 0 %
16 7122000 DRIED VEGETABLES, WHOLE, CUT, SLICED,BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED ONIONS 0 %
17 11062010 FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8 OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 : OF SAGO 0 %
18 15122100 SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED COTTON-SEED OIL AND ITS FRACTIONS : CRUDE OIL, WHETHER OR NOT GOSSYPOL HAS BEEN REMOVED 5 %
19 22019090 WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - OTHER : OTHER 0 %
20 25249012 ASBESTOS - OTHER - IN ROCK FORM -- AMPHIBOLE 5 %
S.No HSN/SAC Description GST Rate