S.No HSN/SAC Description GST Rate
1 84185000 REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8415 - OTHER FURNITURE (CHESTS, CABINETS, DISPLAY COUNTERS, SHOWCASES AND THE LIKE) FOR STORAGE AND DISPLAY,INCORPORATING REFRIGERATING OR FREEZING EQUIPMENT? ; 28 %
2 84425040 MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE TOOLS OF HEADINGS 8456 TO 8465) FOR PREPARING OR MAKING PLATES, PRINTING COMPONENTS; PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED); - PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES ( FOR EXAMPLE, PLANED, GRAINED OR POLISHED): --- HIGHLY POLISHED COPPER SHEETS FOR MAKING BLOCKS 18 %
3 84589931 LATHES (INCLUDING TURNING CENTRES) FOR REMOVING METAL - OTHER LATHES: OTHER: CAPSTANS, TURRETS, CAPSTAN AND TURRET COMBINATION, COPING, MULTI TOOL AND PRODUCTION LATHES: CAPSTANS LATHES 18 %
4 84734090 PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS 8469 TO 8472 - PARTS AND ACCESSORIES OF THE MACHINES OF HEADING 8472: OTHER 18 %
5 85079090 ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE) -PARTS: OTHER 28 %
6 85245140 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 - OTHER MAGNETIC TAPES: - OF A WIDTH NOT EXCEEDING 4 MM: OTHER VIDEO FILMS 18 %
7 85393210 ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA RED LAMPS; ARC-LAMPS - DISCHARGE LAMPS, OTHER THAN ULTRA-VIOLET LAMPS: - MERCURY OR SODIUM VAPOUR LAMPS; METAL HALIDE LAMPS: MERCURY VAPOUR LAMPS 18 %
8 87019090 TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER 12 %
9 90079100 CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS - PARTS AND ACCESSORIES: FOR CAMERAS 28 %
10 91029910 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING - OTHER - OTHER: POCKET WATCHES 28 %
11 96159000 COMBS, HAIR-SLIDES AND THE LIKE, HAIRPINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING 8516, AND PARTS THEREOF Other 12 %
12 996792 Goods transport agency services for other modes of transport 5 %
13 998529 Other security services n.e.c. 18 %
14 999661 Services of athletes 18 %
15 1039100 LIVE SWINE - OTHER - WEIGHING LESS THAN 50 KG. 0 %
16 3044300 FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), 0 %
17 7082000 LEGUMINOUS VEGETABLES, SHELLED ORUNSHELLED, FRESH OR CHILLED BEANS (VIGNA SPP., PHASEOLUS SPP.) 0 %
18 10063020 RICE SEMI-MILLED OR WHOLLY-MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED : BASMATI RICE 0 %
19 15041091 FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED FISH LIVER OILS AND THEIR FRACTIONS : OTHER : SQUID LIVER OIL 12 %
20 21013010 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED CHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCES ANDCONCENTRATES THEREOF : ROASTED CHICORY 12 %
S.No HSN/SAC Description GST Rate