S.No HSN/SAC Description GST Rate
1 85232010 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC DISCS: HARD DISC PACK 18 %
2 85352121 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: - VACUUM CIRCUIT BREAKERS : FOR A VOLTAGE OF 11 KV 18 %
3 85462040 ELECTRICAL INSULATORS OF ANY MATERIAL - OF CERAMICS - OTHER HIGH TENSION PROCELAIN SOLID CORE INSULATORS 18 %
4 89011030 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: BOATS 5 %
5 90279020 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 - MICROTOMES; PARTS AND ACCESSORIES : PRINTED CIRCUIT ASSEMBLIES FOR THE GOODS OF SUB-HEADING 9027 80 18 %
6 95069190 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 - Other : - Articles and equipment for general physical exercise, gymnastics or athletics: Other 28 %
7 9964 Service of transportation of passengers, with or without accompanied belongings, by? (a) railways in a class other than? (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). 0 %
8 998372 Public opinion polling services 18 %
9 999322 Residential care services for the elderly and persons with disabilities 0 %
10 3036300 COD (GADUS MORHUA, GADUS OGAS, GADUS MACROCEPHALUS) 5 %
11 5080020 CORAL AND SIMILAR MATERIALS, UNWORKED - OR SIMPLY PREPARED BUT NOT OTHERWISE - WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS - OR ECHINODERMS AND CUTTLE-BONE, - UNWORKED OR SIMPLY PREPARED BUT NOT - CUT TO SHAPE, POWDER AND WASTE THEREOF - CORAL AND SIMILAR MATERIALS, UNWORKED OR - SIMPLY PREPARED BUT NOT OTHERWISE WORKED; - SHELLS OF MOLLUSCS, CRUSTACEANS OR - ECHINODERMS AND CUTTLE-BONE, UNWORKED - OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, - POWDER AND WASTE THEREOF : - CHANKS 5 %
12 9061020 CINNAMON AND CINNAMON-TREE FLOWERS NEITHER CRUSHED NOR GROUND : CINNAMON BARK 5 %
13 13019034 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : XANTHIUM GUM 5 %
14 20056000 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 ASPARAGUS 12 %
15 25083010 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - FIRE CLAY: NON-PLASTIC 5 %
16 27073000 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 XYLOL (XYLENES) 18 %
17 28332210 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) - OTHER SULPHATES : - OF ALUMINIUM : ALUMINIUM SULPHATE (IRON FREE) 18 %
18 29049010 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - OTHER : 2,5 DICHLORO NITROBENZENE 18 %
19 29171930 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACYCLIC POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-OTHER : SUCCINIC ACID 18 %
20 29251900 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - IMIDES AND THEIR DERIVATIVES; SALTS THEREOF : OTHER 18 %
S.No HSN/SAC Description GST Rate