S.No HSN/SAC Description GST Rate
1 84313910 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 8425 TO 8430 - OF MACHINERY OF HEADING 8428: OTHER : OF ELEVATORS, CONVEYORS AND MOVING EQUIPMENTS 18 %
2 84485190 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: OTHER 18 %
3 84671900 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON-ELECTRIC MOTOR - PNEUMATIC - OTHER 18 %
4 85013430 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - OTHER DC MOTORS; DC GENERATORS:- OF AN OUTPUT EXCEEDING 375 KW:OF AN OUTPUT EXCEEDING 2,000 KW BUT NOT EXCEEDING 5,000 KW 18 %
5 85221000 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8519 TO 8521PICK-UP CARTRIDGES 28 %
6 85333110 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS - WIREWOUND VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS: - FOR A POWER HANDLING CAPACITY NOT EXCEEDING 20 W: POTENTIOMETERS 18 %
7 85446030 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: RUBBER INSULATED 28 %
8 87164000 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : OTHER TRAILERS AND SEMI-TRAILERS 28 %
9 90261020 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 9015, 9028 OR 9032 - FOR MEASURING OR CHECKING THE FLOW OR LEVEL OF LIQUIDS: LEVEL GAUGES 18 %
10 95061900 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 : Other 28 %
11 9963 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day Explanation.- ?declared tariff? includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 12 %
12 998339 Project management services for construction projects 18 %
13 999241 Higher education services, general 0 %
14 3033100 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : HALIBUT (REINHARDTIUS HIPPOGLOSSOIDES, HIPPOGLOSSUS HIPPOGLOSSUS, HIPPOGLOSSUSSTENOLEPIS) 5 %
15 5061019 BONES AND HORN-CORES, UNWORKED, - DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO - SHAPE), TREATED WITH ACID OR DEGELATINISED - POWDER AND WASTE OF THESE PRODUCTS - OSSEIN AND BONES TREATED WITH ACID : - - BONES, INCLUDING HORN-CORES, CRUSHED : - OTHER 0 %
16 9024090 TEA, WHETHER OR NOT FLAVOURED OTHER BLACK TEA (FERMENTED) AND OTHER PARTLY FERMENTED TEA : OTHER 5 %
17 13011040 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : DEWAXED AND DECOLOURISED LAC 5 %
18 19022090 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 - STUFFED PASTA, WHETHER OR NOT COOKED OR OTHERWISE PREPARED : OTHER 18 %
19 25051011 NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26 - SILICA SANDS AND QUARTZ SANDS: SILICA SANDS: PROCESSED (WHITE) 5 %
20 26219000 OTHER SLAG AND ASH, INLCUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE - OTHER 18 %
S.No HSN/SAC Description GST Rate