S.No HSN/SAC Description GST Rate
1 85153920 39 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 ARC (INCLUDING PLASMA ARC) WELDING OF METALS: - OTHER: ARGON ARC WELDING MACHINERY 18 %
2 85256013 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 INCORPORATING RECEPTION APPARATUS --- TWO WAY RADIO COMMUNICATION EQUIPMENT ---- AMATEUR RADIO EQUIPMENT 28 %
3 85431100 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTICLE ACCELERATORS: ION IMPLANTERS FOR DOPING SEMI-CONDUCTOR MATERIALS 18 %
4 87039090 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 OTHERS: OTHER 28 %
5 90160010 BALANCES OF A SENSITIVITY OF 5 CG OR BETTER, WITH OR WITHOUT WEIGHTS - BALANCES OF A SENSITIVITY OF 5CG OR BETTER, WITH OR WITHOUT WEIGHTS: ELECTRIC BALANCES 18 %
6 92093000 PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL INSTRUMENTS; METRONOMES, TUNING FORKS AND PITCH PIPES OF ALL KINDSMusical instrument strings 28 %
7 24031110 Hookah' or 'gudaku' tobacco bearing a brand name 28 %
8 997146 Other property reinsurance services 18 %
9 998719 Maintenance and repair services of other machinery and equipments 18 %
10 2069010 EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OF SHEEP OR GOATS 12 %
11 3054100 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 SMOKED FISH, INCLUDING FILLETS : PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR)AND DANUBE SALMON (HUCHO HUCHO) 5 %
12 7133400 DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT - BEANS --BAMBARA BEANS (VIGNA SUBTERRANEA OR VOANDZEIA SUBTERRANEA) 0 %
13 12010010 SOYA BEANS, WHETHER OR NOT BROKEN SOYA BEANS, WHETHER OR NOT BROKEN : OF SEED QUALITY 5 %
14 15149110 RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED OTHER : CRUDE OIL : COLZA OIL 5 %
15 23012011 FLOURS, MEALS AND PELLETS, OF MEATOR MEAT OFFAL, OF FISH OR OFCRUSTACEANS, MOLLUSCS OR OTHERAQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES - FLOURS, MEALS AND PELLETS, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES : FISH MEAL, UNFIT FOR HUMAN CONSUMPTION : IN POWDER FORM 5 %
16 25251020 MICA, INCLUDING SPLITTINGS; MICA WASTE - CRUDE MICA AND MICA RIFTED INTO SHEETS OR SPLITTINGS: CONDENSOR FILMS TRIMMED BUT NOT CUT TO SHAPE 5 %
17 28121050 HALIDES AND HALIDE OXIDES OF NON-METALS - CHLORIDES AND CHLORIDE OXIDES : SILICON TETRACHLORIDE 18 %
18 28459090 ISOTOPES OTHER THAN THOSE OF HEADING 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED - OTHER : OTHER 5 %
19 29110090 ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES : OTHER 18 %
20 29214232 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-ANILINE DERIVATIVES AND THEIR SALTS : 2-AMINO 3, 5 XYLNE SULPHONIC ACID, BENZYL ETHYL ANILINE SULPHURIC ACID, METANILLIC ACID (META AMINO BENZENE SULPHONIC ACID), SULPHANILLIC ACID (PARA AMINOBENZENE SULPHONIC ACID PARA ANILINE SULPHONIC ACID), ETHYL HYDROXY ETHYLANILINE, METHYL DOPA (1-ALPHA METHYL-3, 4-DIHYDROXYPHENYLANILINE) : BENZYL ETHYL ANILINE SULPHONIC ACID 18 %
S.No HSN/SAC Description GST Rate