S.No HSN/SAC Description GST Rate
1 85169000 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 PARTS 28 %
2 85272100 RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK - RADIO RECEIVERS NOT CAPABLE OF OPERATING WITHOUT AN EXTERNAL SOURCE OF POWER, OF A KIND USED IN MOTOR VEHICLES -- COMBINED WITH SOUND RECORDING OR REPRODUCING APPARATUS 28 %
3 85437035 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- VIDEO SPECIAL EFFECT EQUIPMENTS ---- VIDEO TYPEWRITER 18 %
4 87049019 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: OTHER 28 %
5 90181400 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): SCIENTIGRAPHIC APPARATUS 12 %
6 93059900 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 - Other : Other 18 %
7 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5 %
8 9972 One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. 0 %
9 998812 Fish processing services 0 %
10 2081000 OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF RABBITS OR HARES 12 %
11 3057900 OTHER 5 %
12 8011910 COCONUTS, BRAZIL NUTS AND CASHEW NUTS,FRESH OR DRIED, WHETHER OR NOT SHELLEDOR PEELED OTHER : FRESH 12 %
13 12073090 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN CASTOR OIL SEEDS : OTHER 5 %
14 15159020 OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED OTHER : FIXED VEGETABLE OILS, NAMELY THE FOLLOWING : NEEM SEED OIL, KARANJ OIL, SILK COTTON SEED OIL,KHAKHON OIL, WATER MELON OIL, KUSUM OIL, RUBBERSEED OIL, DHUP OIL, UNDI OIL, MAROTI OIL, PISA OIL,NAHAR OIL 5 %
15 23050090 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 : OTHER 0 %
16 25280030 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 CALCIUM BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED) 5 %
17 28181000 ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED 18 %
18 28500041 HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 2849 - HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 2849 : - SILICIDES : OF CALCIUM 18 %
19 29125000 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE -CYCLIC POLYMERS OF ALDEHYDES 18 %
20 29214514 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-1-NAPHTHYLAMINE (ALPHA-NAPHTHYLAMINE), 2- NAPHTHYLAMINE (BETANAPH THYLAMINE) AND THEIR DERIVATIVES; SALTS THEREOF : ALPHA NAPHTHYLAMINE, PHENYL ALPHA NAPHTHYLAMINE, PHENYL BETA NAPHTHYLAMINE, AMINO F-ACID, AMINOLINELI-R-ACID, SODIUM NAPHTHIONATE : AMINO F-ACID 18 %
S.No HSN/SAC Description GST Rate