S.No HSN/SAC Description GST Rate
1 85163300 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 - ELECTRO-THERMIC HAIR-DRESSING OR HAND-DRYING APPARATUS : HAND-DRYING APPARATUS 28 %
2 85269110 RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS - OTHER: - RADIO NAVIGATIONAL AID APPARATUS: DIRECTION MEASURING EQUIPMENT 28 %
3 85437012 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS ---- METAL DETECTOR 18 %
4 87042319 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: OTHER 28 %
5 90173022 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 - MICROMETERS, CALIPERS AND GAUGES: - GAUGES: RING 12 %
6 93020000 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 28 %
7 24039920 Preparations containing chewing tobacco 28 %
8 997159 Other services auxiliary to financial services 18 %
9 998732 Installation services of industrial, manufacturing and service industry machinery and equipment. 18 %
10 2074200 MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKES -- NOT CUT IN PIECES, FROZEN 12 %
11 3056100 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 FISH, SALTED BUT NOT DRIED OR SMOKED ANDFISH IN BRINE : HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII ) 5 %
12 7142000 MANIOC, ARROWROOT, SALEP, JERUSALEMARTICHOKES, SWEET POTATOES AND SIMILARROOTS AND TUBERS WITH HIGH STARCH ORINULIN CONTENT, FRESH, CHILLED, FROZEN ORDRIED, WHETHER OR NOT SLICED OR IN THEFORM OF PELLETS; SAGO PITH SWEET POTATOES 5 %
13 12040090 LINSEED, WHETHER OR NOT BROKEN LINSEED, WHETHER OR NOT BROKEN : OTHER 5 %
14 15152100 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED MAIZE (CORN) OIL AND ITS FRACTIONS : CRUDE OIL 5 %
15 23025000 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 LEGUMINOUS PLANTS 0 %
16 25253010 MICA, INCLUDING SPLITTINGS; MICA WASTE - MICA WASTE: MICA MINE SCRAP AND WASTE 5 %
17 28151110 SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM - SODIUM HYDROXIDE (CAUSTIC SODA) : - SOLID : FLAKES 18 %
18 28480090 PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS - PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS : OTHER 18 %
19 29122920 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - CYCLIC ALDEHYDES WITHOUT OTHER OXYGEN FUNCTION : OTHER : PHENYL ACETALDEHYDE 18 %
20 29214350 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-TOLUIDINES AND THEIR DERIVATIVES; SALTS THEREOF : PARA TOLUIDINE 18 %
S.No HSN/SAC Description GST Rate