S.No HSN/SAC Description GST Rate
1 68071010 ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH) IN-ROLLS: TARFELT ROOFING 28 %
2 70200019 OTHER ARTICLES OF GLASS OTHER ARTICLES OF GLASS: GLASS SHELLS, GLASS GLOBES AND GLASS FOUNTS: OTHER 28 %
3 72092690 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLDREDUCED), NOT CLAD, PLATED OR COATED - NOT IN COILS, NOT FURTHER WORKED THAN COLD-ROLLED (COLD-REDUCED) : OF A THICKNESS EXCEEDING 1 MM BUT LESS THAN 3 MM : OTHER 18 %
4 72254011 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE - OTHER, NOT FURTHER WORKED THAN HOT-ROLLED, NOT IN COILS : OF A THICKNESS OF ABOVE 4.75 MM : BOILER QUALITY 18 %
5 73141410 CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL - WOVEN CLOTH : OTHER WOVEN CLOTH, OF STAINLESS STEEL : WIRE GAUZE (WIRE CLOTH, WIRE MESH) 18 %
6 75071200 NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) - TUBES AND PIPES : OF NICKEL ALLOYS 18 %
7 82041110 HAND- OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES - HAND- OPERATED SPANNERS AND WRENCHES : NON- ADJUSTABLE : SPANNERS 18 %
8 84135090 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - OTHER RECIPROCATING POSITIVE DISPLACEMENT PUMPS: OTHER 5 %
9 84314910 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 8425 TO 8430 - OF MACHINERY OF HEADING 8426, 8429 OR 8430- OTHER : OF ROAD ROLLERS, MECHANICALLY PROPELLED 18 %
10 84501900 HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES, INCLUDING MACHINES WHICH BOTH WASH AND DRY - MACHINES, EACH OF A DRY LINEN CAPACITY NOT EXCEEDING 10 KG: OTHER 28 %
11 84678920 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON-ELECTRIC MOTOR - OTHER TOOLS: OTHER: VIBRATORS 18 %
12 85015120 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - OTHER AC MOTORS, SINGLE-PHASE:- OTHER AC MOTORS, MULTI-PHASE: - OF AN OUTPUT NOT EXCEEDING 750 W: SLIPRING MOTOR 18 %
13 85231129 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 PHENOMENA OTHER THAN SOUND: OTHER 18 %
14 85334010 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS - OTHER VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS: POTENTIOMETERS 18 %
15 85452000 CARBON ELECTRODES, CARBON BRUSHES, LAMP CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF GRAPHITE OR OTHER CARBON, WITH OR WITHOUT METAL, OF A KIND USED FOR ELECTRICAL PURPOSES BRUSHES 28 %
16 88010010 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT -BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT:--- GLIDERS AND HANG GLIDERS 18 %
17 90271000 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES GAS OR SMOKE ANALYSIS APPARATUS 18 %
18 95064000 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 Articles and equipment for table-tennis 28 %
19 996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc 18 %
20 998346 Technical testing and analysis services 18 %
S.No HSN/SAC Description GST Rate