S.No HSN/SAC Description GST Rate
1 85176240 TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS; OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527 OR 8528 - OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK) -- MACHINES FOR THE RECEPTION, CONVERSION AND TRANSMISSION OR REGENRATION OF VOICE, IMAGES OR OTHER DATA, INCLUDING SWITCHING AND ROUTING APPARATUS: --- HIGH BIT RATE DIGITAL SUBSCRIBER LINE SYSTEM (HSDL) 18 %
2 85282200 RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS; VIDEO MONITORS AND VIDEO PROJECTORS - VIDEO MONITORS: BLACK AND WHITE OR OTHER MONOCHROME 28 %
3 85438949 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - VIDEO SPECIAL EFFECT EQUIPMENTS: OTHER 18 %
4 87087000 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF 28 %
5 90189032 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: - RENAL DIALYSIS EQUIPMENT, BLOOD TRANSFUSION APPARATUS AND HAEMOFILTRATION INSTRUMENTS: BLOOD TRANFUSION APPARATUS 12 %
6 94037000 OTHER FURNITURE AND PARTS THEREOF -Furniture of plastics 28 %
7 9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. 0 %
8 997331 Licensing services for the right to use computer software and databases. 18 %
9 998892 Jewellery manufacturing services 18 %
10 3023100 FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304TUNAS (OF THE GENUS THUNNUS), SKIPJACK ORSTRIPE?BELLIED BONITO [EUTHYNNUS (KATSUWONUS)PELAMIS], EXCLUDING LIVERS AND ROES : ALBACORE OR LONGFINNED TUNAS 0 %
11 4022920 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER MILK FOR BABIES 5 %
12 8112020 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER RASPBERRIES, BLACKBERRIES, MULBERRIES,LOGANBERRIES, BLACK, WHITE OR RED CURRANTSAND GOOSEBERRIES : NOT CONTAINING ADDED SUGAR 5 %
13 12099160 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING OTHER : VEGETABLE SEEDS : OF TOMATO 0 %
14 16030010 EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES : EXTRACTS AND JUICES OF MEAT 12 %
15 23069023 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, SOLVENT EXTRACTED (DEFATTED) VARIETY : OF CARDI SEEDS 0 %
16 26011142 -Iron ore lumps (60% Fe or more)- 55% Fe or more but below 58% Fe 5 %
17 28256010 HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES - GERMANIUM OXIDES AND ZIRCONIUM DIOXIDE : GERMANIUM OXIDES 18 %
18 29029010 CYCLIC HYDROCARBONS - OTHER :DIPENTENE 18 %
19 29147020 KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES : MUSK KETONE 18 %
20 29221110 2-HYDROXYL N,N-DIISOPROPYL ETHYLAMINE, N,N-DIETHYL AMINO ETHYL CHLORIDE HYDROCHLORIDE, DI-ETHYL AMINO ETHANETHIOL HYDROCHLORIDE, DI-METHYL AMINO ETHYL CHLORIDE HYDROCHLORIDE, DI-METHYL AMINO ETHANETHIOL, DI-METHYL AMINO ETHANETHIOL HYDROCHLORIDE- - - MONOETHANOLAMINE 18 %
S.No HSN/SAC Description GST Rate