S.No HSN/SAC Description GST Rate
1 73102110 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 LESS THAN 50 L : CANS WHICH ARE TO BE CLOSED BY SOLDERING OR CRIMPING : TIN PLATE CONTAINERS 18 %
2 75021000 UNWROUGHT NICKEL - NICKEL, NOT ALLOYED 18 %
3 81125900 BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP - THALLIUM: OTHER 18 %
4 84129010 OTHER ENGINES AND MOTORS PARTS: OF STEAM ENGINES INCORPORATING BOILERS 18 %
5 84304130 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: ROCK DRILLING MACHINERY 28 %
6 84484210 42 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 - REEDS FOR LOOMS, HEALDS AND HEALD-FRAMES: HEALDS (EXCLUDING WIRE HEALDS) AND REEDS FOR COTTON MACHINERY 18 %
7 84662000 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 WORK HOLDERS 18 %
8 85012000 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) UNIVERSAL AC OR DC MOTORS OF AN OUTPUT EXCEEDING 37.5 W 18 %
9 85211011 VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER -MAGNETIC TAPE-TYPE: - CASSETTE TAPE-TYPE: PROFESSIONAL VIDEO TAPE RECORDERS WITH OR 1 TAPE 18 %
10 85322990 ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET) - OTHER FIXED CAPACITORS: - OTHER: OTHER 18 %
11 85445130 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: OTHER PLASTIC INSULATED 28 %
12 87149510 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES : BICYCLE SADDLES 28 %
13 90249000 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: PARTS AND ACCESSORIES 18 %
14 95042000 ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT- ARTICLES AND ACCESSORIES FOR BILLIARDS OF ALL KINDS 28 %
15 995475 Other floor laying, wall covering and wall papering services 18 %
16 998325 Urban planning services 18 %
17 9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer?s Welfare by way of cold chain knowledge dissemination. 0 %
18 3031100 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 PACIFIC SALMON (ONCORHYNCHUS NERKA,ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUSKETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH, ONCORHYNCHUSMASOU AND ONCORHYNCHUS RHODURUS),EXCLUDING LIVERS AND ROES : SOCKEYE SALMON (RED-SALMON) (ONCORHYNCHUS NERKA) 5 %
19 5040051 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 : BLADDERS AND STOMACHS : - OF WILD ANIMALS 5 %
20 9022040 TEA, WHETHER OR NOT FLAVOURED OTHER GREEN TEA (NOT FERMENTED) : GREEN TEA WASTE 5 %
S.No HSN/SAC Description GST Rate