S.No HSN/SAC Description GST Rate
1 84733040 PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS 8469 TO 8472 - PARTS AND ACCESSORIES OF THE MACHINES OF HEADING 8471: HEAD STACK 18 %
2 85072000 ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE) OTHER LEAD-ACID ACCUMULATORS 28 %
3 85244019 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 -MAGNETIC TAPES FOR REPRODUCING PHENOMENA OTHER THAN SOUND OR IMAGE: - SOFTWARE: OTHER 18 %
4 85392910 ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA RED LAMPS; ARC-LAMPS - OTHER FILAMENT LAMPS, EXCLUDING ULTRA-VIOLET OR INFRA-RED LAMPS: - OTHER: OF RETAIL SALE PRICE NOT EXCEEDING RUPEES 20 PER BULB 18 %
5 87012010 TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC 12 %
6 90066900 PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 - PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASHBULBS: OTHER 28 %
7 91021200 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING 9101 - WRIST-WATCHES, ELECTRICALLY OPERATED, WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: WITH OPTO-ELECTRONIC DISPLAY ONLY 28 %
8 96140000 SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF 28 %
9 996753 Vessel salvage and refloating services 18 %
10 998522 Security consulting services 18 %
11 999632 Services of authors, composers, sculptors and other artists, except performing artists 18 %
12 1021020 LIVE BOVINE ANIMALS - BULLS - PURE-BRED BREEDING ANIMALS COWS, ADULT 0 %
13 3042990 FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: --OTHER: - OTHER 0 %
14 7061000 CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,CELERIAC, RADISHES AND SIMILAR EDIBLEROOTS, FRESH OR CHILLEDCARROTS AND TURNIPS 0 %
15 10040090 OATS OATS : OTHER 0 %
16 15021010 FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1503-TALLOW-MUTTON TALLOW 12 %
17 21011130 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS, ESSENCES AND CONCENTRATES OF COFFEE, AND PREPARATIONS WITH A BASIS OF THESE EXTRACTS, ESSENCES OR CONCENTRATES OR WITHA BASIS OF COFFEE : EXTRACTS, ESSENCES AND CONCENTRATES : COFFEE AROMA 28 %
18 25174900 PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED; MACADAM OF SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516, WHETHER OR NOT HEAT-TREATED - GRANULES, CHIPPINGS AND POWDER, OF STONE OF HEADING 2515 OR 2516, WHETHER OR NOT HEAT-TREATED: OTHER 5 %
19 28030020 CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED) - CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED) : ACETYLENE BLACK 18 %
20 28371990 CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES - CYANIDES AND CYANIDE OXIDES : - OTHER : OTHER 18 %
S.No HSN/SAC Description GST Rate