S.No HSN/SAC Description GST Rate
1 84229010 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 - PARTS: OF MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS 28 %
2 84451910 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 - OTHER:COTTON PROCESSING MACHINES (INCLUDING COTTON GINNING MACHINE) 18 %
3 84614013 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 SLOTTER OR PLANAR FORMED CUTTER TYPE 18 %
4 84802000 MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS MOULD BASES 18 %
5 85167990 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: OTHER 28 %
6 85271300 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 -- OTHER APPARATUS COMBINED WITH SOUND RECORDING OR REPRODUCING APPARATUS 28 %
7 85437033 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- VIDEO SPECIAL EFFECT EQUIPMENTS ---- DIGITAL LAYERING MACHINE 18 %
8 87049011 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: REFRIGERATED 18 %
9 90181290 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): - ULTRASONIC SCANNING APPARATUS: OTHER 12 %
10 93052090 OTHER 18 %
11 24039990 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 28 %
12 9972 Services by way of renting of residential dwelling for use as residence. 0 %
13 9988 Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN. 5 %
14 2075500 MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE -- OTHER, FROZEN 12 %
15 3057100 SHARK FINS 5 %
16 8011220 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED COCONUTS --IN THE INNER SHELL -DRIED 12 %
17 12072090 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN COTTON SEEDS : OTHER 5 %
18 15155099 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED SEASAME OIL AND ITS FRACTIONS : OTHER : OTHER 5 %
19 23050010 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHEROR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OFGROUND-NUT OIL - OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER ORNOT GROUND OR IN THE FORM OF PELLETS, RESULTINGFROM THE EXTRACTION OF GROUND-NUT OIL : OIL-CAKE AND OIL-CAKE MEAL OF GROUND-NUT, EXPELLER VARIETY 0 %
20 25280010 NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE;NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H2BO3 CALCULATED ON THE DRY WEIGHT-NATURAL SODIUM BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED) 5 %
S.No HSN/SAC Description GST Rate