S.No HSN/SAC Description GST Rate
1 73051119 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES : LONGITUDINALLY SUBMERGED ARC WELDED : GALVANISED PIPES : OTHER 18 %
2 74071030 COPPER BARS, RODS AND PROFILES - OF REFINED COPPER : COPPER BARS (EXCLUDING HOLLOW BARS) 18 %
3 80020010 TIN WASTE AND SCRAP - TIN WASTE AND SCRAP : TIN SCRAP, NAMELY THE FOLLOWING : BLOCK TIN COVERED BY ISRI CODE WORD `RANCH; HIGH TIN BASE BABBIT COVERED BY ISRI CODE WORD `RAVES; PEWTER COVERED BY ISRI CODE WORD `RANKS 18 %
4 84042000 AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPERHEATERS, SOOT REMOVERS, GAS RECOVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS 18 %
5 84223000 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 MACHINERY FOR FILLING, CLOSING, SEALING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS; MACHINERY FOR CAPSULING BOTTLES, JARS, TUBES AND SIMILAR CONTAINERS; MACHINERY FOR AERATING BEVERAGES 28 %
6 84451290 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 - COMBING MACHINES: OTHER 18 %
7 84614011 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 - GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES: GEAR CUTTING MACHINES: BEVEL GEAR CUTTING 18 %
8 84799090 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTS: OTHER 12 %
9 85167910 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: - OTHER: ELECTRO-THERMIC FLUID HEATERS 28 %
10 85269200 RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS - OTHER: RADIO REMOTE CONTROL APPARATUS 28 %
11 85437031 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- VIDEO SPECIAL EFFECT EQUIPMENTS ---- VIDEO MIXING SYSTEM OR CONSOLES 18 %
12 87043219 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS OTHER 28 %
13 90181100 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - ELECTRO-DIAGNOSTIC APPARATUS (INCLUDING APPARATUS FOR FUNCTIONAL EXPLORATORY EXAMINATIONS OR FOR CHECKING PHYSIOLOGICAL PARAMETERS): ELECTRO-CARDIOGRAPHS 12 %
14 93051000 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 Of revolvers or pistols 18 %
15 24039970 Cut tobacco 28 %
16 997171 Services of holding equity of subsidiary companies 18 %
17 9988 Services by way of slaughtering of animals. 0 %
18 2075300 MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE -- FATTY LIVERS, FRESH OR CHILLED 12 %
19 3056930 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 OTHER : SPRATS 5 %
20 8011100 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS : DESICCATED 12 %
S.No HSN/SAC Description GST Rate