S.No HSN/SAC Description GST Rate
1 64039910 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: OTHER: LEATHER SANDALS WITH RUBBER SOLE 18 %
2 70031910 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 : OTHER: TINTED 28 %
3 72071110 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL - CONTAINING BY WEIGHT LESS THAN 0.25% OF CARBON : 7207 11 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL - CONTAINING BY WEIGHT LESS THAN 0.25% OF CARBON : OF RECTANGULAR (INCLUDING SQUARE) CROSS-SECTION, THE WIDTH MEASURING LESS THAN TWICE THE THICKNESS: ELECTRICAL QUALITY 18 %
4 72192412 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 LESS THAN 3 MM : CHROMIUM TYPE, OF A THICKNESS : 0.35 MM AND ABOVE BUT BELOW 0.56 MM 18 %
5 73051211 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 : OTHER, LONGITUDINALLY WELDED : GALVANISED PIPES : OF IRON 18 %
6 74071059 COPPER BARS, RODS AND PROFILES - OF REFINED COPPER : PROFILES : OTHER 18 %
7 80030020 TIN BARS, RODS, PROFILES AND WIRE - TIN BARS, RODS, PROFILES AND WIRE : BARS, OTHER THAN HOLLOW BARS; RODS 18 %
8 84051020 PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS - PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS:ACETYLENE GAS GENERATORS 18 %
9 84229020 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 DISH WASHING MACHINES OF HOUSEHOLD TYPE 28 %
10 84451920 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:JUTE FIBRE PROCESSING MACHINES 18 %
11 84614014 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 MILLING FORMED DISC CUTTER TYPE 18 %
12 84803000 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 PATTERNS 18 %
13 85168000 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 ELECTRIC HEATING RESISTORS 28 %
14 85271900 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 28 %
15 85437034 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- VIDEO SPECIAL EFFECT EQUIPMENTS ---- PAINT BOX 18 %
16 87049012 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: ELECTRICALLY OPERATED 28 %
17 90181300 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): MAGNETIC RESONANCE IMAGING APPARATUS 12 %
18 93059100 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 - Other : Of military weapons of heading 9301 18 %
19 24039990 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 28 %
20 9972 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 1000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month. 0 %
S.No HSN/SAC Description GST Rate