S.No HSN/SAC Description GST Rate
1 84335300 HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING 8437- OTHER HARVESTING MACHINERY; THRESHING MACHINERY :ROOT OR TUBER HARVESTING MACHINES 12 %
2 84514091 MACHINERY (OTHER THAN MACHINES OF HEADING 8450) FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS - WASHING, BLEACHING OR DYEING MACHINES: OTHER: FOR WASHING AND CLEANING FOR WOOLLEN TEXTILE 18 %
3 84690090 TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8471; WORD-PROCESSING MACHINES --TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8471; WORD-PROCESSING MACHINES ---OTHER TYPEWRITERS, ELECTRIC OR NON-ELECTRIC 18 %
4 85016430 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - AC GENERATORS (ALTERNATORS): - OF AN OUTPUT EXCEEDING 750 KVA: OF AN OUTPUT EXCEEDING 5,000 KVA BUT NOT EXCEEDING 15,000 KVA 18 %
5 85231325 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC TAPES: - OF A WIDTH EXCEEDING 6.5 MM: - FOR RECORDING PHENOMENA OTHER THAN SOUND : OTHER VIDEO TAPES 18 %
6 85352113 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - AUTOMATIC CIRCUIT BREAKERS: - FOR A VOLTAGE OF LESS THAN 72.5 KV: - SF6 CIRCUIT BREAKERS : FOR A VOLTAGE OF 66 KV 18 %
7 85462033 ELECTRICAL INSULATORS OF ANY MATERIAL - OF CERAMICS - PORCELAIN PIN INSULATORS: ABOVE 11 KV BUT UPTO 66 KV 18 %
8 89011010 CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS - CRUISE SHIPS, EXCURSION BOATS AND SIMILAR VESSELS PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS; FERRY-BOATS OF ALL KINDS: SHIPS 5 %
9 90278090 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 - OTHER INSTRUMENTS AND APPARATUS: OTHER 18 %
10 95067000 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 Ice skates and roller skates, including skating boots with skates attached 28 %
11 9964 Transport of passengers, with or without accompanied belongings, by ? (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Explanation.- (a) ?contract carriage? has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) ?stage carriage? has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) ?radio taxi? means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 0 %
12 998366 Sale of other advertising space or time (except on commission) 18 %
13 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. 0 %
14 3036100 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 - SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: -- SWORDFISH(XIPHIA GLADIUS) 5 %
15 5079090 IVORY, TORTOISE-SHELL, WHALEBONE AND - WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, - NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY - PREPARED BUT NOT CUT TO SHAPE; POWDER AND - WASTE OF THESE PRODUCTS - OTHER : OTHER 0 %
16 9052000 VANILLA - CRUSHED OR GROUND 5 %
17 13019032 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : OILBANUM OR FRANKINCENSE 5 %
18 20055100 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 - BEANS (VIGNA SPP., PHASEOLUS SPP.) : BEANS, SHELLED 12 %
19 25082010 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - DECOLOURISING EARTHS AND FULLERS EARTH: PROCESSED (INCLUDING ACTIVATED) 5 %
20 27071000 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS BENZOL (BENZENE) 18 %
S.No HSN/SAC Description GST Rate