S.No HSN/SAC Description GST Rate
1 85231211 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC TAPES: - OF A WIDTH EXCEEDING 4 MM BUT NOT EXCEEDING 6.5 MM: - FOR RECORDING SOUND: AUDIO CASSETTES 18 %
2 85334020 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS - OTHER VARIABLE RESISTORS, INCLUDING RHEOSTATS AND POTENTIOMETERS: RHEOSTATS 18 %
3 85459010 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 ARC-LAMP CARBON 28 %
4 88010020 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT-BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT: --BALLOONS 18 %
5 90272000 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 CHROMATOGRAPHS AND ELECTROPHORESIS INSTRUMENTS 18 %
6 95065100 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 - Tennis, badminton or similar rackets, whether or not strung: Lawn-tennis rackets, whether or not strung 28 %
7 996312 Camp site services 18 %
8 998347 Certification of ships, aircraft, dams, etc. 18 %
9 999293 Commercial training and coaching services 18 %
10 3034400 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304TUNAS (OF THE GENUS THUNNUS), SKIPJACKOR STRIPE?BELLIED BONITO [EUTHYNNUS(KATSUWONUS) PELAMIS], EXCLUDING LIVERSAND ROES : BIGEYE TUNAS (THUNNUS OBESUS) 5 %
11 5069011 BONES AND HORN-CORES, UNWORKED, - DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO - SHAPE), TREATED WITH ACID OR DEGELATINISED - POWDER AND WASTE OF THESE PRODUCTS - OTHER : BONE MEAL : - OF WILD ANIMALS 0 %
12 9041160 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 pinheads 5 %
13 13019011 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : ASIAN GUM 5 %
14 19059010 BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS - OTHER : PASTRIES AND CAKES 18 %
15 25062010 QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - QUARTZITE - IN LUMPS 5 %
16 27012090 COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: OTHER 5 %
17 28319020 DITHIONITES AND SULPHOXYLATES - OTHER : SULPHOXYLATES 18 %
18 29039960 HALOGENATED DERVIATIVES OF HYDROCARBONS-HALOGENATED DERIVATIVES OF AROMATIC HYDROCARBONS--OTHER----NAPHTHALENE,CHLORINATED 18 %
19 29163920 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 : OTHER : BISMUTH COMPOUNDS OF AROMATIC MONOACIDS 18 %
20 29242110 CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID - CYCLIC AMIDES (INCLUDING CYCLIC CARBAMATES) AND THEIR DERIVATIVES; SALTS THEREOF :-UREINES AND THEIR DERIVATIVES; SALTS THEREOF : DIETHYL DIPHENYL UREA 18 %
S.No HSN/SAC Description GST Rate