S.No HSN/SAC Description GST Rate
1 85219010 VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER OTHER : VIDEO DUPLICATING SYSTEM WITH MASTER AND SLAVE CONTROL 28 %
2 85332919 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS - OTHER FIXED RESISTORS: - OTHER: - OF BARE WIRE: OTHER 18 %
3 85445990 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: - OTHER : OTHER 28 %
4 87162000 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF SELF-LOADING OR SELF-UNLOADING TRAILERS AND SEMI-TRAILERS FOR AGRICULTURAL PURPOSES 12 %
5 90258090 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS - OTHER INSTRUMENTS: OTHER 18 %
6 95059090 FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES - Other : Other 28 %
7 9963 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 12 %
8 998336 Engineering services for telecommunications and broadcasting projects 18 %
9 999220 Primary education services 0 %
10 3032500 CARP(CYPRINUS CARPIO, CARASSIUS CARASSIUS, CLENPHARYNGADON IDELLUS, HYPOPHTHALMICTHYS SPP. CIRRHINUS SPP. 5 %
11 5059091 SKINS AND OTHER PARTS OF BIRDS, WITH THEIR - FEATHERS OR DOWN, FEATHERS AND PARTS OF - FEATHERS (WHETHER OR NOT WITH TRIMMED - EDGES) AND DOWN, NOT FURTHER WORKED THAN - CLEANED, DISINFECTED OR TREATED FOR - PRESERVATION; POWDER AND WASTE OF - FEATHERS OR PARTS OF FEATHERS - OTHER : - SKINS AND OTHER PARTS : OF WILD BIRDS 5 %
12 9024040 TEA, WHETHER OR NOT FLAVOURED OTHER BLACK TEA (FERMENTED) AND OTHER PARTLY FERMENTED TEA : TEA BAGS 5 %
13 13011010 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SHELLAC 5 %
14 19021100 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED - UNCOOKED PASTA, NOT STUFFED OR OTHERWISE PREPARED : CONTAINING EGGS 18 %
15 25041090 NATURAL GRAPHITE - IN POWDER OR IN FLAKES:OTHER 5 %
16 26209100 SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS - OTHER: CONTAINING ANTIMONY , BERYLLIUM, CADMIUM, CHROMIUM OR THEIR MIXTURES 18 %
17 28299020 CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES - OTHER : BROMATES AND PERBROMATES 18 %
18 29039120 HALOGENATED DERVIATIVES OF HYDROCARBONS-HALOGENATED DERIVATIVES OF AROMATIC HYDROCARBONS--CHLORBENZENE,O-DICHLOROBENZENE AND P-DICHLOROBENZENE---O-DICHLOROBENZENE (ORTHODICHLOROBENZENE) 18 %
19 29163110 UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - AROMATIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-BENZOIC ACID, ITS SALTS AND ESTERS : BENZOIC ACID 18 %
20 29225023 OXYGEN-FUNCTION AMINO-COMPOUNDS - AMINO-ALCOHOL-PHENOLS, AMINO-ACID-PHENOLS AND OTHER AMINO-COMPOUNDS WITH OXYGEN FUNCTION : FRUSEMIDE, AMINODIAL, N-ACETYL ANTHRANILIC ACID, DOMPERIDONE : N-ACETYL ANTHRANILIC ACID 18 %
S.No HSN/SAC Description GST Rate