S.No HSN/SAC Description GST Rate
1 85171920 ELECTRICAL APPARATUS FOR LINE TELEPHONY OR LINE TELEGRAPHY, INCLUDING LINE TELEPHONE SETS WITH CORDLESS HANDSETS AND TELECOMMUNICATION APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS; VIDEOPHONES - TELEPHONE SETS; VIDEOPHONES: - OTHER: VIDEOPHONES 18 %
2 85279200 RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK - OTHER -- NOT COMBINED WITH SOUND RECORDING OR REPRODUCING APPARATUS BUT COMBINED WITH A CLOCK 28 %
3 85437071 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- GRAPHIC EQUALIZER AND SYNTHESIZED RECEIVERS ---- GRAPHIC EQUALIZER 18 %
4 87060029 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 OTHER 28 %
5 90183910 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - SYRINGES, NEEDLES, CATHETERS, CANNULAE AND THE LIKE: - OTHER: CATHETERS (FOR URINE, STOOL) 12 %
6 94014000 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats other than garden seats or camping equipment, convertible into beds 28 %
7 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons ,other than those mentioned at S. Nos. 1308 to 1320 above 28 %
8 9973 Services by way of giving on hire ? (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. 0 %
9 998823 Leather and leather product manufacturing services 18 %
10 2102000 MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF BOVINE ANIMALS 12 %
11 3061790 OTHER 0 %
12 8039010 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - OTHER - BANANAS, FRESH 0 %
13 12079930 OTHER OIL SEEDS AND OLEAGINO FRUITS, WHETHER OR NOT BROKEN OTHER : OTHER : NIGER SEED 5 %
14 15211011 VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED VEGETABLE WAXES : CARNAUBA WAXES : EDIBLE WAX FOR WAXING FRESH FRUITS AND VEGETABLES 18 %
15 23063020 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OFPELLETS, RESULTING FROM THE EXTRACTION OFVEGETABLE FATS OR OILS, OTHER THAN THOSEOF HEADING 2304 OR 2305 - OF SUNFLOWER SEEDS : OIL-CAKE AND OIL-CAKE MEAL, SOLVENT EXTRACTED (DEFATTED) VARIETY 0 %
16 25301090 MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED - VERMICULITE, PERLITE AND CHLORITES, UNEXPANDED: OTHERS (INCLUDING POWDER) 5 %
17 28212000 IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe2O3 - EARTH COLOURS 18 %
18 28530099 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS: - OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS : AMALGAMS, OTHER THAN OF PRECIOUS METALS --- OTHER ---- OTHER 18 %
19 29142310 KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CYCLANIC, CYCLENIC OR CYCLOTERPENIC KETONES WITHOUT OTHER OXYGEN FUNCTION :-IONONES AND METHYLIONONES : BETA-IONONE 18 %
20 29214532 AMINE- FUNCTION COMPOUNDS - AROMATIC MONOAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-1-NAPHTHYLAMINE (ALPHA-NAPHTHYLAMINE), 2- NAPHTHYLAMINE (BETANAPH THYLAMINE) AND THEIR DERIVATIVES; SALTS THEREOF : NAPHTHIONIC ACID (1-NAPHTHYLAMINE-4- SULPHONIC ACID), PARA TOLYL PERI ACID (PARA TOLYL- 1-NAPHTHYLAMINE-8-SULPHONIC ACID), PHENYL PERI ACID (PHENYL-1-NAPHTHYLAMINE-8-SULPHONIC ACID) : PARA TOLYL PERI ACID (PARA TOLYL-1-NAPHTHYLAMINE-8-SULPHONIC ACID) 18 %
S.No HSN/SAC Description GST Rate