S.No HSN/SAC Description GST Rate
1 52104230 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 : 3-THREAD OR 4-THREAD TWILL, INCLUDING CROSS TWILL :SHIRTING FABRICS 5 %
2 54071012 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404 WOVEN FABRICS OBTAINED FROM HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES OR OF POLYESTERS : UNBLEACHED : TENT FABRICS 5 %
3 55122120 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES - CONTAINING 85% OR MORE BY WEIGHT OF ACRYLIC OR MODACRYLIC STAPLE FIBRES : UNBLEACHED OR BLEACHED : BLEACHED 5 %
4 57041000 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP - TILES, HAVING A MAXIMUM SURFACE AREA OF 0.3 M2 12 %
5 64039120 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: COVERING THE ANKLE: LEATHER FOOTWEAR WITH PLASTIC AND SYNTHETIC SOLE 18 %
6 70031210 CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED - NON-WIRED SHEETS : COLOURED THROUGHOUT THE MASS (BODY-TINTED), OPACIFIED, FLASHED OR HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER: TINTED 28 %
7 72069092 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF HEADING 7203) - OTHER : OTHER : BLOCKS, LUMPS AND SIMILAR FORMS 18 %
8 72192390 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 3 MM OR MORE BUT LESS THAN 4.75 MM : OTHER 18 %
9 73051121 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 : NON-GALVANISED PIPES : OF IRON 18 %
10 74071040 COPPER BARS, RODS AND PROFILES - OF REFINED COPPER :HOLLOW BARS OF COPPER 18 %
11 80020090 TIN WASTE AND SCRAP - TIN WASTE AND SCRAP : OTHER 18 %
12 84049000 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 PARTS 18 %
13 84224000 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 OTHER PACKING OR WRAPPING MACHINERY (INCLUDING HEAT SHRINK WRAPPING MACHINERY) 28 %
14 84451300 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 - DRAWING OR ROVING MACHINES 18 %
15 84614012 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: GEAR CUTTING SPIRAL BEVEL AND /OR HYPOID 18 %
16 84801000 MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS MOULDING BOXES FOR METAL FOUNDRY 18 %
17 85167920 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: ELECTRICAL OR ELECTRONIC DEVICES FOR REPELLING INSECTS (FOR EXAMPLE, MOSQUITOES OR OTHER SIMILAR KIND OF INSECTS) 28 %
18 85271200 RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK - RADIO-BROADCAST RECEIVERS CAPABLE OF OPERATING WITHOUT AN EXTERNAL SOURCE OF POWER -- POCKET-SIZE RADIO CASSETTE-PLAYERS 28 %
19 85437032 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- VIDEO SPECIAL EFFECT EQUIPMENTS ---- VIDEO EFFECT SYSTEM 18 %
20 87043290 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER 28 %
S.No HSN/SAC Description GST Rate