S.No HSN/SAC Description GST Rate
1 85152120 ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTO BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC SOLDERING, BRAZING OR WELDING MACHINES AND APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; ELECTRIC MACHINES AND APPARATUS FOR HOT SPRAYING OF METALS OR CERMETS - MACHINES AND APPARATUS FOR RESISTANCE WELDING OF METAL: - FULLY OR PARTLY AUTOMATIC: AUTOMATIC BUTT WELDING MACHINERY 18 %
2 85255030 TRANSMISSION APPARATUS FOR RADIO BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS - TRANSMISSION APPARATUS --- BROADCAST EQUIPMENT SUB-SYSTEM 28 %
3 85429000 ELECTRONIC INTEGRATED CIRCUITS - PARTS 18 %
4 87033320 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 COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : THREE-WHEELED VEHICLES 28 %
5 90158010 SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS - OTHER INSTRUMENTS AND APPLIANCES: HYDROGRAPHIC INSTRUMENTS 28 %
6 92081000 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS Musical boxes 28 %
7 24022050 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 28 %
8 997141 Life reinsurance services 18 %
9 998714 Maintenance and repair services of transport machinery and equipment 18 %
10 2063000 EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FRESH OR CHILLED 12 %
11 3052000 FISH, DRIED, SALTED OR IN BRINE; SMOKEDFISH, WHETHER OR NOT COOKED BEFORE ORDURING THE SMOKING PROCESS; FLOURS,MEALS AND PELLETS, OF FISH FIT FOR HUMANCONSUMPTION LIVERS AND ROES OF FISH, DRIED, SMOKED, SALTED OR IN BRINE 5 %
12 7131000 DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT PEAS (PISUM SATIVUM) 0 %
13 11081400 STARCHES; INULIN STARCHES : MANIOC (CASSAVA) STARCH 12 %
14 15141120 RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED LOW ERUCIC ACID RAPE OR COLZA OIL AND ITS FRACTIONS : CRUDE OIL : RAPE OIL 5 %
15 22090010 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : BREWED VINEGAR 18 %
16 25249034 ASBESTOS - OTHER - FLAKES OR POWDER -- AMOSITE 5 %
17 28121040 HALIDES AND HALIDE OXIDES OF NON-METALS - CHLORIDES AND CHLORIDE OXIDES : SULPHUR OXYCHLORIDE, THIONYL CHLORIDE 18 %
18 28443090 RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS - URANIUM DEPLETED IN U235 AND ITS COMPOUNDS; THORIUM AND ITS COMPOUNDS; ALLOYS, DISPERSIONS (INCLUDING CERMETS), CERAMIC PRODUCTS AND MIXTURES CONTAINING URANIUM DEPLETED IN U235, THORIUM OR COMPOUNDS OF THESE PRODUCTS : OTHER 18 %
19 29102000 EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EXPOXYETHERS, WITH A THREE-MEMBERED RING, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES -METHYLOXIRANE (PROPYLENE OXIDE) 18 %
20 29214223 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-ANILINE DERIVATIVES AND THEIR SALTS : BENZYL ETHYL ANILINE, ETHYL ANILINE, DIETHYLANILINE, DIMETHYLANILINE, META NITROANILINE, PARA NITROANILINE : DIMETHYLANILINE 18 %
S.No HSN/SAC Description GST Rate