S.No HSN/SAC Description GST Rate
1 84263000 SHIPS DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE - PORTAL OR PEDESTAL JIB CRANES 18 %
2 84462110 WEAVING MACHINES (LOOMS) - FOR WEAVING FABRICS OF A WIDTH NOT EXCEEDING 30 CM, SHUTTLE TYPE - POWER LOOMS: COTTON WEAVING MACHINES, AUTOMATIC 18 %
3 84624100 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- PUNCHING OR NOTCHING MACHINES (INCLUDING PRESSES), INCLUDING COMBINED PUNCHING AND SHEARING MACHINES: NUMERICALLY CONTROLLED 18 %
4 84823000 BALL OR ROLLER BEARINGS SPHERICAL ROLLER BEARINGS 18 %
5 85176270 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: --- MULTIPLEXERS, STATISTICAL MULTIPLEXERS 18 %
6 85283030 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: BLACK AND WHITE OR OTHER MONOCHOROME 28 %
7 85438959 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - EDIT CONTROL UNIT: OTHER 18 %
8 87089200 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- SILENCERS (MUFFLERS) AND EXHAUST PIPES; PARTS THEREOF 28 %
9 90189042 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: - ANESTHETIC APPARATUS AND INSTRUMENTS, ENT PRECISION INSTRUMENTS, ACUPUNCTURE APPARATUS, AND ENDOSCOPES: ENT PRECISION INSTRUMENTS 12 %
10 94038100 OTHER FURNITURE AND PARTS THEREOF - FURNITURE OF OTHER MATERIALS, INCLUDING CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: OF BAMBOO OR RATTAN 18 %
11 995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18 %
12 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. 18 %
13 998895 Sports goods manufacturing services 18 %
14 3023400 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 : BIGEYE TUNAS (THUNNUS OBESUS) 0 %
15 4029190 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER 5 %
16 8119090 FRUIT AND NUTS, UNCOOKED OR COOKED BYSTEAMING OR BOILING IN WATER, FROZEN,WHETHER OR NOT CONTAINING ADDED SUGAR OROTHER SWEETENING MATTER OTHER OTHER 5 %
17 12099990 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING OTHER : OTHER : OTHER 0 %
18 16041100 PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS FISH, WHOLE OR IN PIECES, BUT NOT MINCED : SALMON 12 %
19 23069026 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 SAL (DE-OILED) 0 %
20 26011150 IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES - IRON ORES AND CONCENTRATES, OTHER THAN ROASTED IRON PYRITES : NON-AGGLOMERATED : IRON ORE CONCENTRATES 5 %
S.No HSN/SAC Description GST Rate