S.No HSN/SAC Description GST Rate
1 84252000 PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS PIT HEAD WINDING GEAR; WINCHES SPECIALLY DESIGNED FOR USE UNDERGROUND 18 %
2 84454020 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 WINDING (INCLUDING WEFT-WINDING) OR REELING MACHINES: JUTE FIBRE REELING (INCLUDING WEFT-WINDING) MACHINES 18 %
3 84621030 MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE-STAMPING; MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING OR NOTCHING; PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE - FORGING OR DIE-STAMPING MACHINES (INCLUDING PRESSES) AND HAMMERS: DIE STAMPING MACHINES 18 %
4 84821030 BALL OR ROLLER BEARINGS - BALL BEARINGS - OTHER BALL BEARING (RADIAL TYPE) OF BORE DIAMETER EXCEEDING 50 MM BUT NOT EXCEEDING 100 MM 18 %
5 85175093 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: - OTHER: ROUTERS 18 %
6 85281219 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 : OTHER 28 %
7 85438939 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - AUDIO SPECIAL EFFECT EQUIPMENTS: OTHER 18 %
8 87082900 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) -- OTHER 28 %
9 90189021 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: - SURGICAL TOOLS: BONE SAWS, DRILLS AND TREPHINES 12 %
10 94032090 OTHER FURNITURE AND PARTS THEREOF - Other metal furniture:Other 28 %
11 99 Services received from a provider of service located in a non taxable territory by ? (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory: Provided that the exemption shall not apply to ? (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry. 0 %
12 997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) 18 %
13 998874 Computer, electronic and optical product manufacturing services 18 %
14 3021300 FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304-SALMONIDAE, EXCLUDING LIVERS AND ROES : --PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS) 0 %
15 4014000 Milk and cream, not concentrated nor containing added sugar or other sweetening matter - Of a fat content, by weight, exceeding 6% but not exceeding 10% 0 %
16 8092900 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH - CHERRIES -- OTHER 0 %
17 12092990 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING SEEDS OF FORAGE PLANTS : OTHER : OTHER 0 %
18 16023200 OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD OF POULTRY OF HEADING 0105 : OF FOWLS OF THE SPECIES GALLUS DOMESTICUS 12 %
19 23069015 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 MANGO KERNEL 0 %
20 26011119 Iron ore lumps (60% Fe or more) above 65% Fe 5 %
S.No HSN/SAC Description GST Rate