S.No HSN/SAC Description GST Rate
1 84303900 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILEDRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW-BLOWERS - COAL OR ROCK CUTTERS AND TUNNELING MACHINERY: OTHER 28 %
2 84484150 AUXILIARY MACHINERY FOR USE WITH MACHINES OF HEADING 8444, 8445, 8446 OR 8447 (FOR EXAMPLE, DOBBIES, JACQUARDS, AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF THIS HEADING OR OF HEADING 8444, 8445, 8446 OR 8447 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD FRAMES, HOSIERY NEEDLES) - PARTS AND ACCESSORIES OF WEAVING MACHINES (LOOMS) OR OF THEIR AUXILIARY MACHINERY : 8448 41 - SHUTTLES:OF OTHER TEXTILE FIBRES WEAVING MACHINERY 18 %
3 84659990 MACHINE TOOLS (INCLUDING MACHINES FOR NAILING, STAPLING, GLUEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK, BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS - OTHER : OTHER: OTHER 18 %
4 85011013 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: - DC MOTOR: WIPER MOTOR 18 %
5 85199930 TURNTABLES (RECORD-DECKS), RECORD-PLAYERS, CASSETTE-PLAYERS AND OTHER SOUND REPRODUCING APPARATUS, NOT INCORPORATING A SOUND RECORDING DEVICE - OTHER : - OTHER SOUND REPRODUCING APPARATUS: TIME CODE READERS 28 %
6 85322400 ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET) - OTHER FIXED CAPACITORS: CERAMIC DIELECTRIC, MULTILAYER 18 %
7 85444999 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 - OTHER ELECTRIC CONDUCTORS, FOR A VOLTAGE NOT EXCEEDING 80 V -- OTHER --- OTHER ---- OTHER 28 %
8 87149320 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE FREE-WHEELS 28 %
9 90248010 MACHINES AND APPLIANCES FOR TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS) - OTHER MACHINES AND APPLIANCES: FOR TESTING TEXTILES, PAPER AND PAPERBOARD 18 %
10 95021090 DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: OTHER 28 %
11 995472 Plastering services 18 %
12 998322 Architectural services for residential building projects 18 %
13 999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees 18 %
14 3028930 POMFRET 0 %
15 5040039 GUTS, BLADDERS AND STOMACHS OF ANIMALS - (OTHER THAN FISH), WHOLE AND PIECES - THEREOF, FRESH, CHILLED, FROZEN, SALTED, - IN BRINE, DRIED OR SMOKED - GUTS, BLADDERS AND STOMACHS OF ANIMALS - (OTHER THAN FISH), WHOLE AND PIECES - THEREOF, FRESH, CHILLED, FROZEN, SALTED, - IN BRINE, DRIED OR SMOKED : GUTS OF OTHER ANIMALS FOR NATURAL - FOOD CASINGS : - OTHER 5 %
16 9022010 TEA, WHETHER OR NOT FLAVOURED OTHER GREEN TEA (NOT FERMENTED) : GREEN TEA IN PACKETS WITH CONTENTS EXCEEDING 3 KG BUT NOT EXCEEDING 20 KG 5 %
17 12121090 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CI-CHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED LOCUST BEANS, INCLUDING LOCUST BEAN SEEDS : OTHER 5 %
18 18032000 COCOA PASTE, WHETHER OR NOT DEFATTED WHOLLY OR PARTLY DEFATTED 5 %
19 24039950 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : PREPARATIONS CONTAINING SNUFF 28 %
20 26180000 GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL 5 %
S.No HSN/SAC Description GST Rate