S.No HSN/SAC Description GST Rate
1 85175070 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 - OTHER APPARATUS, FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS: MULTIPLEXER, STATISTICAL MULTIPLEXER 18 %
2 85281216 RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS; VIDEO MONITORS AND VIDEO PROJECTORS - RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS: - COLOUR : TELEVISION SET OF SCREEN SIZE EXCEEDING 87 CM BUT NOT EXCEEDING 105 CM 28 %
3 85438920 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: MINE DETECTORS 18 %
4 87081010 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BUMPERS AND PARTS THEREOF FOR TRACTORS 28 %
5 90189011 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - OTHER INSTRUMENTS AND APPLIANCES: - DIAGNOSTIC INSTRUMENTS AND APPARATUS: INSTRUMENT AND APPARATUS FOR MEASURING BLOOD PRESSURE 12 %
6 94031010 OTHER FURNITURE AND PARTS THEREOF - Metal furniture of a kind used in offices: Of steel 28 %
7 99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year. Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. 0 %
8 997316 Leasing or rental services concerning telecommunications equipment with or without operator 18 %
9 998871 Structural metal product, tank, reservoir and steam generator manufacturing services 18 %
10 3019500 LIVE FISH-OTHER LIVE FISH--SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) 0 %
11 3081100 LIVE, FRESH OR CHILLED 5 %
12 8084000 APPLES, PEARS AND QUINCES, FRESH - QUINCES 0 %
13 12092500 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING SEEDS OF FORAGE PLANTS : RYE GRASS (LOLIUM MULTIFLORUM LAM., LOLIUM PERENNE L.) SEED 0 %
14 16021000 OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD HOMOGENISED PREPARATIONS 12 %
15 23069012 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 - OTHER : OIL-CAKE AND OIL-CAKE MEAL, EXPELLER VARIETY : OF MUSTARD SEEDS 0 %
16 25309099 MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER:OTHER: OTHER 5 %
17 28251010 HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES - HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS : HYDRAZINE ANHYDROUS 18 %
18 29021900 CYCLIC HYDROCARBONS - CYCLANES, CYCLENES AND CYCLOTERPENES : OTHER 18 %
19 29143930 KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC KETONES WITHOUT OTHER OXYGEN FUNCTION : OTHER : BENZOPHENONE 18 %
20 29215150 AMINE- FUNCTION COMPOUNDS - AROMATIC POLYAMINES AND THEIR DERIVATIVES; SALTS THEREOF :-O-, M-, P-PHENYLENEDIAMINE, DIAMINOTOLUENES, AND THEIR DERIVATIVES; SALTS THEREOF : M-DIAMINOTOLUENE 18 %
S.No HSN/SAC Description GST Rate