S.No HSN/SAC Description GST Rate
1 52104160 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 G/M2- OF YARNS OF DIFFERENT COLOURS : PLAIN WEAVE :SAREE 5 %
2 54049010 SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM OTHER : CATGUT IMITATION OF SYNTHETIC YARN, NONSTERILE 18 %
3 55121120 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES - CONTAINING 85% OR MORE BY WEIGHT OF POLYESTER STAPLE FIBRES : UNBLEACHED OR BLEACHED : BLEACHED 5 %
4 57033020 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP - OF OTHER MAN - MADE TEXTILE MATERIALS : 100% POLYPROPYLENE CARPET MATS WITH JUTE, RUBBER, LATEX OR PU FOAM BACKING 12 %
5 64035910 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : OTHER: FOR MEN 18 %
6 70022010 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED - RODS: ENAMEL GLASS RODS 18 %
7 72061090 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF HEADING 7203) - INGOTS : OTHER 18 %
8 72192291 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 MM OR MORE - NOT FURTHER WORKED THAN HOT-ROLLED, NOT IN COILS : OF A THICKNESS OF 4.75 MM OR MORE BUT NOT EXCEEDING 10 MM : OTHER : CHROMIUM TYPE 18 %
9 73045920 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - OTHER, OF CIRCULAR CROSS-SECTION, OF OTHER ALLOY STEEL: -- OTHER --- ABOVE 114.3 MM BUT UP TO 219.1 MM OUTER DIAMETER 18 %
10 74061000 COPPER POWDERS AND FLAKES - POWDERS OF NON-LAMELLAR STRUCTURE 18 %
11 79070090 OTHER ARTICLES OF ZINC : OTHER 18 %
12 84029090 STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW PRESSURE STEAM); SUPERHEATED WATER BOILERS - PARTS: OTHER 18 %
13 84219900 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES - PARTS: OTHER 18 %
14 84440090 MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS 8444 00 - MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS: OTHER 18 %
15 84612020 MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED - SHAPING OR SLOTTING MACHINES: SLOTTING MACHINES 18 %
16 84799010 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTS: OF MACHINES FOR PUBLIC WORKS, BUILDING OR THE LIKE 12 %
17 85165000 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 MICROWAVE OVENS 28 %
18 85269130 RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS - OTHER: - RADIO NAVIGATIONAL AID APPARATUS: DIRECTION FINDING EQUIPMENT 28 %
19 85437019 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS ---- OTHER 18 %
20 87043110 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES : REFRIGERATED 28 %
S.No HSN/SAC Description GST Rate