S.No HSN/SAC Description GST Rate
1 68042310 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 NATURAL STONE: GRINDING WHEELS MADE OF NATURAL STONE 18 %
2 70189090 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 - OTHER: OTHER 18 %
3 72091710 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 0.5 MM OR MORE BUT NOT EXCEEDING 1 MM : PLATES 18 %
4 72249020 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL - OTHER : OF DIE STEEL QUALITY 18 %
5 73102920 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 : OTHER : TRUNKS AND CASES 18 %
6 75022030 UNWROUGHT NICKEL - NICKEL ALLOYS :NICKEL ALLOYS CONTAINING MORE THAN 40% BY WEIGHT OF NICKEL 18 %
7 81130010 CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP - CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:UNWROUGHT CERMETS 18 %
8 84129090 OTHER ENGINES AND MOTORS PARTS: OTHER 18 %
9 84305010 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 MACHINERY, SELF-PROPELLED: MINING MACHINERY (EXCLUDING COAL MINING) 28 %
10 84484910 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 - OTHER: PARTS OF COTTON WEAVING MACHINERY 18 %
11 84663090 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 - DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR MACHINE-TOOLS: OTHER 18 %
12 85013113 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - OTHER DC MOTORS; DC GENERATORS: - OF AN OUTPUT NOT EXCEEDING 750 W: - DC MOTORS: WIPER MOTOR 18 %
13 85211021 VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER -MAGNETIC TAPE-TYPE: - SPOOL TYPE: PROFESSIONAL VIDEO TAPE RECORDERS WITH OR 1 TAPE 18 %
14 85331000 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS FIXED CARBON RESISTORS, COMPOSITION OR FILM TYPES 18 %
15 85445190 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 28 %
16 87149910 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER : BICYCLE CHAINS 28 %
17 90251910 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS - THERMOMETERS AND PYROMETERS, NOT COMBINED WITH OTHER INSTRUMENTS: - OTHER: DIGITAL THERMOMETERS 18 %
18 95045000 VIDEO GAME CONSOLES AND MACHINES OTHER THAN SUB-HEADING 9504 30 28 %
19 995478 Other building completion and finishing services n.e.c. 18 %
20 998328 Landscape architectural services and advisory services 18 %
S.No HSN/SAC Description GST Rate