S.No HSN/SAC Description GST Rate
1 73071900 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL - CAST FITTINGS : OTHER 18 %
2 74142090 CLOTH (INCLUDING ENDLESS BANDS), GRILL AND NETTING, OF COPPER WIRE; EXPANDED METAL OF COPPER - CLOTH : OTHER 18 %
3 81060090 BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP - BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:OTHER 18 %
4 84099941 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408 - OTHER : OTHER : OTHER PARTS OF DIESEL ENGINE: OF DIESEL ENGINES FOR MOTOR VEHICLES 28 %
5 84282019 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) - PNEUMATIC ELEVATORS AND CONVEYORS: CONVEYORS: OTHER 28 %
6 84471219 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 EXCEEDING 165 MM: WOOL KNITTING MACHINES: OTHER 18 %
7 84629920 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 -DIEING OR LOBBING MACHINE PRESSES 18 %
8 84829119 BALL OR ROLLER BEARINGS - PARTS: BALLS, NEEDLES AND ROLLERS: BALLS: OTHER 18 %
9 85178020 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: SUBSCRIBER END EQUIPMENT 18 %
10 85287216 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 87 CM BUT NOT EXCEEDING 105 CM 28 %
11 85439000 ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - PARTS 18 %
12 87112019 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 : OTHER 28 %
13 90191020 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: MASSAGE APPARATUS 12 %
14 94049091 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 : - Other : Filled with feathers or down 28 %
15 995427 General construction services of outdoor sport and recreation facilities 18 %
16 998130 Interdisciplinary research and experimental development services. 18 %
17 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). 0 %
18 3025100 COD (GADUS MORHUA, GADUS OGAS, GADUS MACROCEPHALUS) 0 %
19 4059010 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER : BUTTER OIL 12 %
20 9011111 COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Coffee, not roasted : Not decaffeinated : Arabica plantation : A Grade 5 %
S.No HSN/SAC Description GST Rate