S.No HSN/SAC Description GST Rate
1 73130020 BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL - BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL : TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING 18 %
2 75061000 NICKEL PLATES, SHEETS, STRIP AND FOIL - OF NICKEL, NOT ALLOYED 18 %
3 82033000 FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE- CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS - METAL CUTTING SHEARS AND SIMILAR TOOLS 18 %
4 84135010 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - OTHER RECIPROCATING POSITIVE DISPLACEMENT PUMPS: METERING AND DOSING PUMPS 5 %
5 84314200 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 8425 TO 8430 - OF MACHINERY OF HEADING 8426, 8429 OR 8430 :BULLDOZERS OR ANGLEDOZER BLADES 18 %
6 84490090 MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS 8449 00 - MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS: OTHER 18 %
7 84672900 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON-ELECTRIC MOTOR - PNEUMATIC - WITH SELF-CONTAINED ELECTRIC MOTOR: OTHER 18 %
8 85014010 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - OTHER AC MOTORS, SINGLE-PHASE:FRACTIONAL HORSE POWER MOTOR 18 %
9 85231119 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 : OTHER 18 %
10 85333910 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS - WIREWOUND VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS: - OTHER: POTENTIOMETERS 18 %
11 85447090 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: OTHER 18 %
12 87168090 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES OTHER 12 %
13 90268010 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 - OTHER INSTRUMENTS OR APPARATUS: HEAT METERS 18 %
14 95063100 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 - Golf clubs and other golf equipment: Clubs, complete 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 licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 18 %
16 998343 Mineral exploration and evaluation 18 %
17 999249 Other higher education services 18 %
18 3033900 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 FLAT FISH (PLEURONECTIDAE, BOTHIDAE,CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAEAND CITHARIDAE), EXCLUDING LIVERS AND ROES : OTHER 5 %
19 5061031 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 : - OSSEIN - OF WILD ANIMALS 0 %
20 9041120 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 : Light black pepper 5 %
S.No HSN/SAC Description GST Rate