HSN Codes
| S.No | HSN/SAC | Description | GST Rate |
|---|---|---|---|
| 1 | 85178010 | ELECTRICAL APPARATUS FOR LINE TELEPHONY OR LINE TELEGRAPHY, INCLUDING LINE TELEPHONE SETS WITH CORDLESS HANDSETS AND TELECOMMUNICATION APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS; VIDEOPHONES - OTHER APPARATUS: ATTACHMENTS FOR TELEPHONES | 18 % |
| 2 | 85287215 | 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 74 CM BUT NOT EXCEEDING 87 CM | 28 % |
| 3 | 85438999 | ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND APPARATUS: - OTHER: - OTHER : OTHER | 18 % |
| 4 | 87112011 | 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 EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : SCOOTERS : OF CYLINDER CAPACITY NOT EXCEEDING 75 CC | 28 % |
| 5 | 90191010 | MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS- MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS: MECHANO-THERAPY APPLIANCES | 12 % |
| 6 | 94049019 | 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 - Other : - Quilts: Other | 28 % |
| 7 | 995426 | General Construction services of Power Plants and its related infrastructure | 18 % |
| 8 | 998122 | Research and experimental development services in humanities | 18 % |
| 9 | 999 | Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 10,000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month. | 0 % |
| 10 | 3025000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES | 0 % |
| 11 | 4052000 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS DAIRY SPREADS | 12 % |
| 12 | 8140000 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | 5 % |
| 13 | 12119019 | 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 : OTHER | 5 % |
| 14 | 16043100 | PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS-CAVIAR AND CAVIAR SUBSTITUTES -- CAVIAR | 12 % |
| 15 | 23099032 | PREPARATIONS OF A KIND USED IN ANIMAL FEEDING - OTHER : FEEDS FOR FISH (PRAWN, ETC.) : FISH MEAL IN POWDERED FORM | 0 % |
| 16 | 26020090 | 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: OTHER | 5 % |
| 17 | 28261910 | FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND OTHER COMPLEX FLUORINE SALTS - FLUORIDES : - OTHER : MAGNESIUM FLUORIDE | 18 % |
| 18 | 29032100 | HALOGENATED DERIVATIVES OF HYDROCARBONS - UNSATURATED CHLORINATED DERIVATIVES OF ACYCLIC HYDROCARBONS : VINYL CHLORIDE (CHLOROETHYLENE) | 18 % |
| 19 | 29153200 | SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ESTERS OF ACETIC ACID : VINYL ACETATE | 18 % |
| 20 | 29222130 | OXYGEN-FUNCTION AMINO-COMPOUNDS - AMINO-NAPHTHOLS AND OTHER AMINO-PHENOLS, OTHER THAN THOSE CONTAINING MORE THAN ONE KIND OF OXYGEN FUNCTION, THEIR ETHERS AND ESTERS; SALTS THEREOF :-AMINOHYDROXYNAPHTHALENE SULPHONIC ACIDS AND THEIR SALTS : 1-AMINO-2-NAPHTHOL-4-SULPHONIC ACID | 18 % |
| S.No | HSN/SAC | Description | GST Rate |