S.No HSN/SAC Description GST Rate
1 84243000 MECHANICAL APPLIANCES (WHETHER OR NOT HANDOPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES 28 %
2 84452050 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 - TEXTILE SPINNING MACHINES : WOOL SPINNING MACHINES 18 %
3 84615019 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 - SAWING OR CUTTING-OFF MACHINES: SAWING MACHINES: OTHER 18 %
4 84818041 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES - OTHER APPLIANCES: INNER TUBE VALVES: FOR BICYCLES 18 %
5 85173000 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 TELEPHONIC OR TELEGRAPHIC SWITCHING APPARATUS 18 %
6 85279919 RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK - OTHER -- OTHER --- RADIO COMMUNICATION RECEIVERS ---- OTHER 28 %
7 85437092 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS --- OTHER ---- EQUIPMENT GADGETS BASED ON SOLAR ENERGY 5 %
8 87060041 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR THREE-WHEELED MOTOR VEHICLE 28 %
9 90183990 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: OTHER 12 %
10 94015900 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: -- OTHER 28 %
11 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 28 %
12 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. 0 %
13 998841 Coke and refined petroleum product manufacturing services 18 %
14 2109300 MEAT AND EDIBLE MEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL-OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL : OF REPTILES(INCLUDING SNAKES AND TURTLES) 12 %
15 3062200 CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS, FIT FOR HUMANCONSUMPTIONNOT FROZEN : LOBSTERS (HOMARUS SPP.) 0 %
16 8062010 GRAPES, FRESH OR DRIED DRIED : RAISINS 12 %
17 12081000 FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD OF SOYA BEANS 5 %
18 15219010 VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED OTHER : BEEWAX WHETHER OR NOT COLOURED 18 %
19 23064900 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 RAPE OR COLZA SEEDS : OTHER 0 %
20 25309020 MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER: NATURAL ARSENIC SULPHIDES (SUCH AS ORPIMENT) 5 %
S.No HSN/SAC Description GST Rate