S.No HSN/SAC Description GST Rate
1 73151220 SHIP CHAIN 0 %
2 76020010 ALUMINIUM WASTE AND SCRAP - ALUMINIUM WASTE AND SCRAP : ALUMINIUM SCRAP, NAMELY THE FOLLOWING : CLEAN ALUMINIUM LITHOGRAPHIC SHEETS (ISRI) NEW, CLEAN ALUMINIUM LITHOGRAPHIC SHEETS (ISRI)MIXED LOW COPPER ALUMINIUM CLIPPINGS AND SOLIDS (ISRI) CLEAN MIXED OLD ALLOY SHEET ALUMINIUM (ISRI) NEW ALUMINIUM CAN STOCK (ISRI) OLD CAN STOCK (ISRI) SHREDDED ALUMINIUM USED BEVERAGES CAN (U) SCRAP (ISRI) DENSIFIED ALUMINIUM USED BEVERAGES CAN (UBC) SCRAP (ISRI)BALED ALUMINIUM USED BEVERAGE CAN (UBC) SCRAP (ISRI) BRIQUETTED ALUMINIUM USED BEVERAGE CAN (UBC) SCRAP (ISRI) PAINTED SIDING (ISRI) COATED SCRAP (ISRI) ALUMINIUM SCRAP RADIATORS (ISRI) E.C. ALUMINIUM NODULES (ISRI) NEW PURE ALUMINIUM WIRE AND CABLE (ISRI) NEW MIXED ALUMINIUM WIRE AND CABLE (ISRI) OLD PURE ALUMINIUM WIRE AND CABLE (ISRI) OLD MIXED ALUMINIUM WIRE AND CABLE (ISRI) ALUMINIUM PISTONS (ISRI) SEGREGATED ALUMINIUM BORINGS AND TURNINGS (ISRI) MIXED ALUMINIUM CASTINGS (ISRI) MIXED ALUMINIUM CASTINGS (ISRI) WRECKED AIRPLANE SHEET ALUMINIUM (ISRI) NEW ALUMINIUM FOIL (ISRI) OLD ALUMINIUM FOIL (ISRI) ALUMINIUM GRINDINGS (ISRI) SWEATED ALUMINIUM (ISRI) SEGREGATED NEW ALUMINIUM ALLOY CLIPPINGS AND SOLIDS (ISRI) MIXED NEW ALUMINIUM ALLOY CLIPPINGS AND SOLIDS (ISRI) SEGREGATED NEW ALUMINIUM CASTINGS, FORGINGS AND EXTRUSIONS (ISRI) ALUMINIUM AUTO CASTINGS (ISRI) INSULATED ALUMINIUM WIRE SCRAP (ISRI) ALUMINIUM AIRPLANE CASTINGS (ISRI) FRAGMENTIZER ALUMINIUM SCRAP 18 %
3 82057000 HAND TOOLS (INCLUDING GLAZIERS DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES; CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE TOOLS; ANVILS; PORTABLE FORGES; HAND- OR PEDAL- OPERATED GRINDING WHEELS WITH FRAMEWORKS - VICES, CLAMPS AND THE LIKE 18 %
4 84138200 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - OTHER PUMPS-LIQUID ELEVATORS: 8413 81 - LIQUID ELEVATORS 5 %
5 84336020 60 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- MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE: MACHINES FOR SORTING OR GRADING 12 %
6 84518011 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 - OTHER MACHINERY: SIZING AND DRESSING MACHINES: FOR COTTON TEXTILE 18 %
7 84692010 TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8471; WORD-PROCESSING MACHINES - OTHER TYPEWRITERS ,ELECTRIC : BRAILLE TYPEWRITERS 18 %
8 85016460 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - AC GENERATORS (ALTERNATORS): - OF AN OUTPUT EXCEEDING 750 KVA: OF AN OUTPUT EXCEEDING 75,000 KVA BUT NOT EXCEEDING 1,37,500 KVA 18 %
9 85232020 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC DISCS: FLOPPY DISC OR DISKETTES 18 %
10 85352122 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 33 KV 18 %
11 85462050 ELECTRICAL INSULATORS OF ANY MATERIAL - OF CERAMICS - OTHER LOW TENSION PROCELAIN INSULATORS INCLUDING TELEGRAPH AND TELEPHONE INSULATORS 18 %
12 89011040 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: BARGES 5 %
13 90279090 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 : OTHER 18 %
14 95069910 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 : - Other : Badminton shuttle cocks 28 %
15 9964 Transport of passengers by rail in first class or air conditioned coaches - with ITC of input services 5 %
16 998381 Portrait photography services 18 %
17 999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 0 %
18 3036500 COALFISH (POLLACHIUS VIRENS) 5 %
19 5080030 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 : - COWRIES 5 %
20 9061030 CINNAMON AND CINNAMON-TREE FLOWERS NEITHER CRUSHED NOR GROUND : CINNAMON TREE FLOWERS 5 %
S.No HSN/SAC Description GST Rate