S.No HSN/SAC Description GST Rate
1 73121020 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED - STRANDED WIRE, ROPES AND CABLES : WIRE ROPES, GALVANISED 18 %
2 75051120 NICKEL BARS, RODS, PROFILES AND WIRE - BARS, RODS AND PROFILES : OF NICKEL, NOT ALLOYED : OTHER BARS; RODS AND PROFILES 18 %
3 82015000 HAND TOOLS, THE FOLLOWING : SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY : SECATEURS AND SIMILAR ONE-HANDED PRUNERS AND SHEARS (INCLUDING POULTRY SHEARS) 0 %
4 84133010 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - FUEL, LUBRICATING OR COOLING MEDIUM PUMPS FOR INTERNAL COMBUSTION PISTON ENGINES: INJECTION PUMPS FOR DIESEL ENGINES 28 %
5 84312090 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 8425 TO 8430 - OF MACHINERY OF HEADING 8427 :OTHER 18 %
6 84485120 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 MACHINES OF HEADING 8447 OR OF THEIR AUXILIARY MACHINERY: 8448 51 - SINKERS, NEEDLES AND OTHER ARTICLES USED IN FORMING STITCHES: OF WOOL KNITTING MACHINES 18 %
7 84671120 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON-ELECTRIC MOTOR - PNEUMATIC - ROTARY TYPE (INCLUDING COMBINED ROTARY PERCUSSION): HAMMERS 18 %
8 85013410 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 375 KW BUT NOT EXCEEDING 1,000 KW 18 %
9 85219020 VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER OTHER : DVD PLAYER 28 %
10 85332921 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS - OTHER FIXED RESISTORS: - OTHER: - OF INSULATED WIRE : OF NICHROME 18 %
11 85446010 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 1000 V: PAPER INSULATED 28 %
12 87163100 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : TANKER TRAILERS AND TANKER SEMI-TRAILERS 28 %
13 90259000 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS PARTS AND ACCESSORIES 18 %
14 95061100 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Snow-skis and other snow-ski equipment : Skis 28 %
15 9963 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 any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 18 %
16 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. 18 %
17 999231 Secondary education services, general 0 %
18 3032600 EELS (ANGUILLA SPP.) 5 %
19 5059099 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 : OTHER 5 %
20 9024050 TEA, WHETHER OR NOT FLAVOURED OTHER BLACK TEA (FERMENTED) AND OTHER PARTLY FERMENTED TEA : BLACK TEA, AGGLOMERATED IN FORMS SUCH AS BALL, BRICK AND TABLETS 5 %
S.No HSN/SAC Description GST Rate