S.No HSN/SAC Description GST Rate
1 84269990 SHIPS DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE - OTHER MACHINERY : OTHER: OTHER 18 %
2 84463012 WEAVING MACHINES (LOOMS) - FOR WEAVING FABRICS OF A WIDTH EXCEEDING 30 CM, SHUTTLELESS TYPE: COTTON WEAVING MACHINES :PLAIN, POWERLOOM 18 %
3 84629110 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 - OTHER - HYDRAULIC PRESSES: HYDRAULIC EXTENSION 18 %
4 84825021 BALL OR ROLLER BEARINGS - OTHER CYLINDRICAL ROLLER BEARINGS:- THRUST ROLLER BEARINGS: OF BORE DIAMETER NOT EXCEEDING 50 MM 18 %
5 85176940 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) -- OTHER: --- X25 PADS 18 %
6 85286100 MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS. RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVER OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS - PROJECTORS 28 %
7 85438981 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - GRAPHIC EQUALISER AND SYNTHESISED RECEIVERS: GRAPHIC EQUALISERS 18 %
8 87091100 WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLES VEHICLES : ELECTRICAL 28 %
9 90189093 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: - OTHER: HEART-LUNG MACHINES 12 %
10 94042190 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED - Mattresses: Of cellular rubber or plastics, whether or not covered: Of plastic 28 %
11 995416 Construction Services of other buildings n.e.c 18 %
12 997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c 18 %
13 998912 Printing and reproduction services of recorded media, on a fee or contract basis 18 %
14 3024100 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304-HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) , MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), JACK AND ORSE MACKEREL (TRACHURUS SPP.), COBIA (RACHYCENTRON CANADUM) AND SWORDFISH (XIPHIAS GLADIUS), EXCLUDING LIVERS AND ROES:-- HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) 0 %
15 4039010 BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA OTHER BUTTER MILK 5 %
16 8132000 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER PRUNES 12 %
17 12113000 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED COCA LEAF 5 %
18 16041410 PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS FISH, WHOLE OR IN PIECES, BUT NOT MINCED : TUNAS, SKIPJACK AND BONITO (SARDA SPP.) : TUNAS 12 %
19 23069090 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 : OTHER 0 %
20 26020010 MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT - MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT: MANGANESE ORE (46% OR MORE) 5 %
S.No HSN/SAC Description GST Rate