S.No HSN/SAC Description GST Rate
1 84221100 DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS; MACHINERY FOR CAPSULING BOTTLES, JARS, TUBES AND SIMILAR CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY (INCLUDING HEAT-SHRINK WRAPPING MACHINERY); MACHINERY FOR AERATING BEVERAGES - DISH WASHING MACHINES: OF THE HOUSEHOLD TYPE 28 %
2 84451110 MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING, DOUBLING OR TWISTING MACHINES AND OTHER MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE REELING OR WINDING (INCLUDING WEFT-WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MACHINES OF HEADING 8446 OR 8447 - MACHINES FOR PREPARING TEXTILE FIBRES - CARDING MACHINES : COTTON CARDING MACHINES 18 %
3 84613010 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 - BROACHING MACHINES: VERTICAL 18 %
4 84799020 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTS: OF MACHINES FOR THE EXTRACTION OF ANIMAL OR FRUIT AND VEGETABLE FATS OR OIL 12 %
5 85166000 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 OTHER OVENS; COOKERS, COOKING PLATES, BOILING RINGS, GRILLERS AND ROASTERS 28 %
6 85269140 NON-DIRECTIONAL BEACON 28 %
7 85437021 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- AUDIO SPECIAL EFFECT EQUIPMENT ---- DIGITAL REVERBERATORS 18 %
8 87043120 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES 28 %
9 90178010 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 INSTRUMENTS: MEASURING RODS AND TAPES AND DIVIDED SCALES 18 %
10 93033000 OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS) Other sporting, hunting or target-shooting rifles 18 %
11 24039950 Preparations containing snuff 28 %
12 997163 Actuarial services 18 %
13 998735 Installation services of professional medical machinery and equipment, and precision and optical instruments. 18 %
14 2074500 MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS --OTHER, FROZEN 12 %
15 3056400 TILAPIAS (OREOCHROMIS SPP) ,CATFISH (PANGALASIUS SPP.,SILURUS SPP.,CLARIAS SPP., ICTALURUS SPP.) CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CTENPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS, MYLOPHARYNGODON PICEUS) , EELS(ANGUILLA SPP.),NILE PERCH,(LATES NILOTICUS) AND SNAKEHEADS(CHANNA SPP.) 5 %
16 7145000 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-YAUTIA (XANTHOSOMA SPP.) 5 %
17 12060010 SUNFLOWER SEEDS, WHETHER OR NOT BROKEN SUNFLOWER SEEDS, WHETHER OR NOT BROKEN : OF SEED QUALITY 5 %
18 15153010 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED CASTOR OIL AND ITS FRACTIONS : EDIBLE GRADE 5 %
19 23033000 RESIDUES OF STARCH MANUFACTURE AND SIMILARRESIDUES, BEET-PULP, BAGASSE AND OTHERWASTE OF SUGAR MANUFACTURE, BREWING ORDISTILLING DREGS AND WASTE, WHETHER ORNOT IN THE FORM OF PELLETS BREWING OR DISTILLING DREGS AND WASTE 5 %
20 25253090 MICA, INCLUDING SPLITTINGS; MICA WASTE - MICA WASTE: OTHER 5 %
S.No HSN/SAC Description GST Rate