S.No HSN/SAC Description GST Rate
1 85231111 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC TAPES: - OF A WIDTH NOT EXCEEDING 4 MM : - FOR RECORDING SOUND : AUDIO CASSETTES 18 %
2 85333190 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: OTHER 18 %
3 85447010 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 - OPTICAL FIBRE CABLES: LEAD ALLOY SHEATHED CABLES FOR LIGHTING PURPOSES 18 %
4 87168020 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES ANIMAL DRAWN VEHICLES 12 %
5 90262000 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 PRESSURE 18 %
6 95062900 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 - Water-skis, surf-boards, sailboards and other water-sport equipment: Other 28 %
7 9963 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room. 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. 28 %
8 998342 Subsurface surveying services 18 %
9 999243 Higher education services, vocational 0 %
10 3033300 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : SOLE (SOLEA SPP.) 5 %
11 5061029 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 : - BONE GRIST : OTHER 0 %
12 9041110 PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA Pepper : Neither crushed nor ground : Pepper, long 5 %
13 13011060 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GASKET LAC 5 %
14 19023090 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 - OTHER PASTA : OTHER 18 %
15 25051019 NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26 - SILICA SANDS AND QUARTZ SANDS: SILICA SANDS: OTHER 5 %
16 27011200 COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: BITUMINOUS COAL 5 %
17 28309010 SULPHIDES; POLYSULPHIDES, WHETHER OR NOT CHEMICALLY DEFINED - OTHER - SULPHIDES 18 %
18 29039910 HALOGENATED DERVIATIVES OF HYDROCARBONS-HALOGENATED DERIVATIVES OF AROMATIC HYDROCARBONS---OTHER---CHLOROFLUOROBENZENE 18 %
19 29163160 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 : ORTHOCHLORO BENZOIC ACID 18 %
20 29232090 QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS AND OTHER PHOSPHOAMINOLIPIDS, WHETHER OR NOT CHEMICALLY DEFINED - LECITHINS AND OTHER PHOSPHOAMINOLIPIDS : OTHER 18 %
S.No HSN/SAC Description GST Rate