S.No HSN/SAC Description GST Rate
1 84281019 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) 8428 10 - LIFTS AND SKIP HOISTS: LIFTS: OTHER 28 %
2 84471120 KNITTING MACHINES, STITCH-BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHINES FOR TUFTING - CIRCULAR KNITTING MACHINES - WITH CYLINDER DIAMETER NOT EXCEEDING 165 MM: COTTON HOSIERY MACHINES 18 %
3 84629914 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 - PNEUMATIC, INCLINABLE AND VERTICAL PRESSES: VERTICAL STRAIGHT PRESSES 18 %
4 84829112 BALL OR ROLLER BEARINGS - PARTS: BALLS, NEEDLES AND ROLLERS: BALLS: OF TUNGSTEN CARBIDE 18 %
5 85177010 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 - PARTS --- POPULATED, LOADED OR STUFFED PRINTED CIRCUIT BOARDS 18 %
6 85287213 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 - RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING ON REPRODUCING APPARATUS -- OTHER, COLOUR --- TELEVISION SET OF SCREEN SIZE EXCEEDING 54 CM BUT NOT EXCEEDING 68 CM 28 %
7 85438994 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : AUDIO VIDEO STEREO ENCODERS 18 %
8 87111020 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC MOTORISED CYCLES 28 %
9 90189098 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: APPARATUS FOR NERVE STIMULATION 12 %
10 94043090 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 - Sleeping bags: Other 28 %
11 995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18 %
12 998114 Research and experimental development services in agricultural sciences. 18 %
13 998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 18 %
14 3024600 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 HORSE MACKEREL (TRACHURUS SPP.), COBIA (RACHYCENTRON CANADUM) AND SWORDFISH (XIPHIAS GLADIUS), EXCLUDING LIVERS AND ROES:-- COBIA (RACHYCENTRON CANADUM) 0 %
15 4049000 WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER 5 %
16 8135010 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER MIXTURES OF NUTS 12 %
17 12119014 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 OTHER : SEEDS : NEEM SEED 5 %
18 16041900 PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS FISH, WHOLE OR IN PIECES, BUT NOT MINCED : OTHER 12 %
19 23099020 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING - OTHER : CONCENTRATES FOR COMPOUND ANIMAL FEED 0 %
20 26020060 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: FERRUGINOUS (10% OR MORE BUT BELOW 30%) 5 %
S.No HSN/SAC Description GST Rate