S.No HSN/SAC Description GST Rate
1 84285010 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) - MINE WAGON PUSHERS, LOCOMOTIVE OR WAGON TRAVERSERS, WAGON TIPPERS AND SIMILAR RAILWAY WAGON HANDLING EQUIPMENT: WAGON MARSHALLING EQUIPMENT 28 %
2 84479010 KNITTING MACHINES, STITCH-BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHINES FOR TUFTING - OTHER: MACHINES FOR MAKING OF TULLE AND LACE 18 %
3 84631010 OTHER MACHINE-TOOLS FOR WORKING METAL, OR CERMETS, WITHOUT REMOVING MATERIAL - DRAW-BENCHES FOR BARS, TUBES, PROFILES, WIRE OR THE LIKE:WIRE AND METAL RIBBON DRAWING MACHINES 18 %
4 84831099 TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL OR ROLLER SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS) - OTHER : OTHER 28 %
5 85182200 MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIOFREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SET - LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES: MULTIPLE LOUDSPEAKERS, MOUNTED IN THE SAME ENCLOSURE 18 %
6 85291012 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8525 TO 8528 -AERIALS AND AERIAL REFLECTORS OF ALL KINDS; PARTS SUITABLE FOR USE THEREWITH: - DISH ANTENNA: FOR AMATEUR RADIO COMMUNICATION EQUIPMENT 28 %
7 85442010 INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS- CO-AXIAL CABLE AND OTHER CO-AXIAL ELECTRIC CONDUCTORS: CO-AXIAL CABLE 18 %
8 87113010 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 250 CC BUT NOT EXCEEDING 500 CC : SCOOTERS 28 %
9 90212900 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY - ARTIFICIAL TEETH AND DENTAL FITTINGS: OTHER 12 %
10 94053000 LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDEDLighting sets of a kind used for Christmas trees 12 %
11 995435 Other site preparation services n.e.c 18 %
12 998211 Legal advisory and representation services concerning criminal law. 18 %
13 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. 0 %
14 3026100 FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) 0 %
15 4069000 CHEESE AND CURD OTHER CHEESE 12 %
16 9011124 COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Coffee, not roasted : Not decaffeinated : Arabica cherry : B/B/B Grade 5 %
17 12119031 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 : BARK, HUSK AND RIND : CASCARA SAGRADA BARK 5 %
18 16055200 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED- MOLLUSCS-- SCALLOPS, INCLUDING QUEEN SCALLOPS 12 %
19 24011060 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO 5 %
20 26080000 ZINC ORES AND CONCENTRATES 5 %
S.No HSN/SAC Description GST Rate