S.No HSN/SAC Description GST Rate
1 85161000 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTROTHERMIC HAIR-DRESSING APPARATUS (FOR EXAMPLE, HAIR DRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING 8545 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS 28 %
2 85258010 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 - TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS --- TELEVISION CAMERAS 28 %
3 85432020 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - SIGNAL GENERATORS: IMPULSE GENERATORS 18 %
4 87042190 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES OTHER 28 %
5 90172020 DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS: MATHEMATICAL CALCULATING INSTRUMENTS 12 %
6 92099900 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 KINDS- Other: Other 28 %
7 24031990 Other smoking tobacco not bearing a brand name 28 %
8 997154 Trust and custody services 18 %
9 998725 Repair services of bicycles 18 %
10 2071400 MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FROZEN 12 %
11 3055100 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 DRIED FISH, WHETHER OR NOT SALTED BUT NOTSMOKED : COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) 5 %
12 7135000 DRIED LEGUMINOUS VEGETABLES, SHELLED,WHETHER OR NOT SKINNED OR SPLIT BROAD BEANS (VICIA FABA VAR MAJOR) AND HORSE BEANS (VICIA FABA VAR EQUINA, VICIA FABAVAR MINOR) 0 %
13 12021099 GROUND?NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN IN SHELL : OTHER : OTHER 5 %
14 15149930 RAPE, COLZA OR MUSTARD OIL AND THEIR FRACTIONS, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED OTHER : OTHER : REFINED RAPESEED OIL OF EDIBLE GRADE 5 %
15 23022010 BRAN, SHARPS AND OTHER RESIDUES, WHETHEROR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS - OF RICE : DE-OILED RICE BRAN 0 %
16 25252020 MICA, INCLUDING SPLITTINGS; MICA WASTE - MICA POWDER: MICA POWDER, DRY GROUND 5 %
17 28139010 SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS TRISULPHIDE - OTHER : ARSENIC DISULPHIDE (ARTIFICIAL) 18 %
18 28469030 COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS - OTHER : RARE-EARTH CHLORIDES NOT ELSEWHERE INCLUDED OR SPECIFIED 18 %
19 29121920 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - ACYCLIC ALDEHYDES WITHOUT OTHER OXYGEN FUNCTION : OTHER : HEPTALDEHYDE (HEPTANAL) 18 %
20 29214290 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) : OTHER 18 %
S.No HSN/SAC Description GST Rate