S.No HSN/SAC Description GST Rate
1 68042110 MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS - OTHER MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE: OF AGGLOMERATED SYNTHETIC OR NATURAL DIAMOND: DIAMOND IMPREGNATED WHEELS 18 %
2 70181010 GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALLWARES, AND ARTICLES THEREOF OTHER THAN IMITATION JEWELLERY, GLASS EYES OTHER THAN PROSTHETIC ARTICLES; STATUETTES AND OTHER ORNAMENTS OF LAMP-WORKED GLASS, OTHER THAN IMITATION JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING 1 MM IN DIAMETER - GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALLWARES: BANGLES 18 %
3 72091590 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLDREDUCED), NOT CLAD, PLATED OR COATED - IN COILS, NOT FURTHER WORKED THAN COLD-ROLLED (COLD-REDUCED) : OF A THICKNESS OF 3 MM OR MORE : OTHER 18 %
4 72230091 WIRE OF STAINLESS STEEL - WIRE OF STAINLESS STEEL : OTHER : OF THICKNESS OF ABOVE 1.5 MM 18 %
5 73101020 TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEATINSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT- OF A CAPACITY OF 50 L OR MORE : TRUNKS AND CASES 18 %
6 75011000 NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE PRODUCTS OF NICKEL METALLURGY - NICKEL MATTES 18 %
7 81125100 BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP - THALLIUM: UNWROUGHT; POWDERS 18 %
8 84128030 OTHER ENGINES AND MOTORS OTHER: WIND TURBINE OR ENGINE 18 %
9 84304110 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 - - OTHER BORING OR SINKING MACHINERY - SELF-PROPELLED: TUBE WELL DRILLING AND CORE DRILLING MACHINERY 28 %
10 84484160 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 AUXILIARY MACHINERY OF HEADING 8448 18 %
11 84661010 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADINGS 8456 TO 8465, INCLUDING WORK OR TOOL HOLDERS, SELF-OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR MACHINE-TOOLS; TOOL HOLDERS FOR ANY TYPE OF TOOL, FOR WORKING IN THE HAND - TOOL HOLDERS AND SELF-OPENING DIEHEADS: TOOL HOLDERS 18 %
12 85011019 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) MOTORS OF AN OUTPUT NOT EXCEEDING 37.5 W: - DC MOTOR: OTHER 18 %
13 85199940 TURNTABLES (RECORD-DECKS), RECORD-PLAYERS, CASSETTE-PLAYERS AND OTHER SOUND REPRODUCING APPARATUS, NOT INCORPORATING A SOUND RECORDING DEVICE - OTHER SOUND REPRODUCING APPARATUS: - OTHER : MP-3 PLAYER 28 %
14 85322500 ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET) - OTHER FIXED CAPACITORS: DIELECTRIC OF PAPER OR PLASTICS 18 %
15 85445110 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 EXCEEDING 80 V BUT NOT EXCEEDING 1,000 V: - FITTED WITH CONNECTORS: PAPER INSULATED 28 %
16 87149390 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : OTHER 28 %
17 90248091 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: - OTHER: FOR TESTING HARDNESS 18 %
18 95029100 DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: - PARTS AND ACCESSORIES: GARMENTS AND ACCESSORIES THEREFOR, FOOT-WEAR AND HEADGEAR 28 %
19 995473 Painting services 18 %
20 998323 Architectural services for non-residential building projects 18 %
S.No HSN/SAC Description GST Rate