S.No HSN/SAC Description GST Rate
1 73043121 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - OTHER, OF CIRCULAR CROSS-SECTION, OF IORN OR NON-ALLOY STEEL: -- COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED): --- ABOVE 114.3 MM BUT UP TO 219.1 MM OUTER DIAMETER: ---- OF IRON 18 %
2 74031200 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT - REFINED COPPER : WIRE-BARS 18 %
3 79020010 ZINC WASTE AND SCRAP - ZINC WASTE AND SCRAP : ZINC SCRAP, NAMELY THE FOLLOWING : OLD ZINC DIE CAST SCRAP COVERED BY ISRI CODE WORD `SAVES; NEW ZINC DIE CAST SCRAP COVERED BY ISRI CODE WORD `SCABS; NEW PLATED ZINC DIE CAST SCRAP COVERED BY ISRI CODE WORD `SCOPE; ZINC DIE CAST AUTOMOTIVE GRILLS COVERED BY ISRI CODE WORD `SCOOT; OLD SCRAP ZINC (ISRI) `SCORE; NEW ZINC CLIPPINGS (ISRI) `SCREEN; ZINC DIE CAST SLABS OR PIGS COVERED BY ISRI CODE WORD `SCULL; CRUSHED CLEAN SORTED FRAGMENTIZERS DIE CAST SCRAP, AS PRODUCED FROM AUTOMOBILE FRAGMENTIZERS (ISRI) `SCRIBE; HOT DIP GALVANIZERS SLAB ZINC DROSS (BATCH PROCESS) (ISRI) `SCRUB (MINIMUM 92% ZINC) FREE OF SKIMMINGS; CONTINUOUS LINE GALVANIZING SLAB ZINC TOP DROSS (ISRI) `SEAL (MINIMUM 90% ZINC) FREE OF SKIMMINGS; CONTINUOUS LINE GALVANIZING SLAB ZINC BOTTOM DROSS (ISRI) `SEAM (MINIMUM 92% ZINC) FREE OF SKIMMINGS; PRIME ZINC DIE CAST (ISRI) `SHELF (85% ZINC) FREE FROM CORROSION OR OXIDATION 18 %
4 83112000 WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PRODUCTS, OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING, BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES; WIRE AND RODS, OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING - CORED WIRE OF BASE METAL, FOR ELECTRIC ARC - WELDING 18 %
5 84211940 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES - CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS:- OTHER: SELF CLEANING CENTRIFUGES 18 %
6 84439010 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF THE PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442; INK-JET PRINTING MACHINES, OTHER THAN THOSE OF HEADING 8471; MACHINES FOR USES ANCILLARY TO PRINTING - - PARTS: PARTS OF PRINTING PRESSES 28 %
7 84602920 MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HEADING 8461 - OTHER GRINDING MACHINES, IN WHICH THE POSITIONING IN ANY ONE AXIS CAN BE SET UP TO AN ACCURACY OF AT LEAST 0.01 MM: OTHER: INTERNAL GRINDERS 18 %
8 84795000 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER INDUSTRIAL ROBOTS, NOT ELSEWHERE SPECIFIED OR INCLUDED 12 %
9 85152190 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: OTHER 18 %
10 85255040 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 --- COMMUNICATION JAMMING EQUIPMENT 28 %
11 85431010 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS --- ION IMPLANTERS FOR DOPING SEMI CONDUCTOR MATERIAL 18 %
12 87033391 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 OTHERS:: MOTOR CARS 28 %
13 90158020 SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS - OTHER INSTRUMENTS AND APPLIANCES: METEOROLOGICAL INSTRUMENTS 28 %
14 92082000 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 OTHER 28 %
15 24022090 Other cigarettes containing tobacco 28 %
16 997142 Accident and health reinsurance services 18 %
17 998715 Maintenance and repair services of electrical household appliances 18 %
18 2064100 EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : LIVERS 12 %
19 3053000 FISH FILLETS, DRIED, SALTED OR IN BRINE, BUT NOT SMOKED 5 %
20 7132000 DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT CHICKPEAS (GARBANZOS) BEANS (VIGNA SPP., PHASEOLUS SPP.) : 0 %
S.No HSN/SAC Description GST Rate