S.No HSN/SAC Description GST Rate
1 73062919 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL - CASING AND TUBING OF A KIND USED IN DRILLING FOR OIL OR GAS -- OTHER ---- OTHER 18 %
2 74101100 COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 MM - NOT BACKED : OF REFINED COPPER 18 %
3 81042090 MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP - WASTE AND SCRAP: OTHER 18 %
4 84099112 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408 - OTHER : 8409 91 - SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH SPARK IGNITION INTERNAL COMBUSTION PISTON ENGINES: VALVES, INLET AND EXHAUST, PISTON, PISTON RINGS, PISTON ASSEMBLIES : PISTONS 28 %
5 84261900 SHIPS DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE - OVERHEAD TRAVELLING CRANES, TRANSPORTER CRANES, GANTRY CRANES, BRIDGE CRANES, MOBILE LIFTING FRAMES AND STRADDLE CARRIERS: OTHER 18 %
6 84461019 WEAVING MACHINES (LOOMS) - FOR WEAVING FABRICS OF A WIDTH NOT EXCEEDING 30 CM: COTTON WEAVING MACHINES : OTHER 18 %
7 84623920 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- SHEARING MACHINES (INCLUDING PRESSES), OTHER THAN COMBINED PUNCHING AND SHEARING MACHINES : OTHER: BAR AND ANGLE SHEARING AND CROPPING 18 %
8 84822013 BALL OR ROLLER BEARINGS - TAPERED ROLLER BEARINGS, INCLUDING CONE AND TAPERED ROLLER ASSEMBLIES: TAPERED ROLLER BEARINGS (RADIAL TYPE) : OF BORE DIAMETER EXCEEDING 100 MM 18 %
9 85176250 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: --- DIGIAL LOOP CARRIER SYSTEM (DLC) 18 %
10 85283010 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 PROJECTORS: COLOUR, WITH FLAT PANEL SCREEN 28 %
11 85438951 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: COMPUTERISED EDITING SYSTEM CONTROLLING MORE THAN THREE VIDEO EDITING MACHINES 18 %
12 87088000 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) 28 %
13 90189033 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: HAEMOFILTRATION INSTRUMENTS 12 %
14 94038010 OTHER FURNITURE AND PARTS THEREOF - FURNITURE OF OTHER MATERIALS, INCLUDING CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: FURNITURE OF WICKER WORK OR BAMBOO 18 %
15 9954 Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies) -- with no refund of accumulated ITC 12 %
16 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. 18 %
17 998893 Imitation jewellery manufacturing services 18 %
18 3023200 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 : YELLOWFIN TUNAS (THUNNUS ALBACARES) 0 %
19 4022990 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER 5 %
20 8112090 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 : OTHER 5 %
S.No HSN/SAC Description GST Rate