S.No HSN/SAC Description GST Rate
1 64035930 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : OTHER: FOR CHILDREN 18 %
2 70023100 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED - TUBES: OF FUSED QUARTZ OR OTHER FUSED SILICA 18 %
3 72069012 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF HEADING 7203) - OTHER : OF IRON : BLOCKS, LUMPS AND SIMILAR FORMS 18 %
4 72192299 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 : OTHER 18 %
5 73049000 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - OTHER 18 %
6 74071010 COPPER BARS, RODS AND PROFILES - OF REFINED COPPER :ELECTROLYTIC COPPER RODS OR BLACK COPPER RODS 18 %
7 80011090 UNWROUGHT TIN - TIN, NOT ALLOYED : INGOTS, PIGS, SLABS AND OTHER PRIMARY FORMS OF TIN 18 %
8 84039000 CENTRAL HEATING BOILERS OTHER THAN THOSE OF HEADING 8402 - PARTS 18 %
9 84221900 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: OTHER 28 %
10 84451190 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 : OTHER 18 %
11 84613020 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: HORIZONTAL 18 %
12 84799030 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTS: OF MACHINES AND MECHANICAL APPLIANCES FOR TREATING WOOD 12 %
13 85167100 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 ELECTRO-THERMIC APPLIANCES: COFFEE OR TEA MAKERS 28 %
14 85269150 VHF OMNI RANGE EQUIPMENT 28 %
15 85437022 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- AUDIO SPECIAL EFFECT EQUIPMENT ---- MIXING SYSTEM OR CONSOLES 18 %
16 87043190 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES OTHER 28 %
17 90178090 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: OTHER 12 %
18 93039000 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 18 %
19 24039960 Tobacco extracts and essence bearing a brand name 28 %
20 997164 Pension fund management services 18 %
S.No HSN/SAC Description GST Rate