S.No HSN/SAC Description GST Rate
1 84341000 MILKING MACHINES AND DAIRY MACHINERY MILKING MACHINES 12 %
2 84518021 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: FINISHING MACHINES: FOR COATING OR IMPREGNATING YARNOR FABRICS 18 %
3 84693010 TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8471; WORD-PROCESSING MACHINES - OTHER TYPEWRITERS, NON-ELECTRIC: BRAILLE TYPEWRITERS 18 %
4 85016480 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - AC GENERATORS (ALTERNATORS): - OF AN OUTPUT EXCEEDING 750 KVA: OF AN OUTPUT EXCEEDING 3,12,500 KVA 18 %
5 85232100 DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, SMART CARDS AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 - MAGNETIC MEDIA -- CARDS INCORPORATING A MAGNETIC STRIPE 18 %
6 85352129 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 : OTHER 18 %
7 85469010 ELECTRICAL INSULATORS OF ANY MATERIAL OTHER : HEAT SHRINKABLE COMPONENTS 18 %
8 89012000 CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS - TANKERS 5 %
9 90282000 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR LIQUID METERS 18 %
10 95069930 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 : Shoulder pads for football 28 %
11 9964 Transport of passengers by air in economy class - with ITC of input services 5 %
12 998383 Event photography and event videography services 18 %
13 999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 0 %
14 3036800 BLUE WHITINGS (MICROMEISITIUS POTASSOU, MICROMEISITIUS AUSTRALIS) 5 %
15 5080050 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 : - SHELLS 5 %
16 9061110 CINNAMON AND CINNAMON-TREE FLOWERS - NEITHER CRUSHED NOR GROUND :-- CINNAMON (CINNAMOMUM ZEYLANICUM BLUME): - CINNAMON BARK 5 %
17 13019042 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF FRUITS 5 %
18 20059000 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 OTHER VEGETABLES AND MIXTURES OF VEGETABLES 12 %
19 25083090 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - FIRE CLAY: OTHER 5 %
20 27076000 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 PHENOLS 18 %
S.No HSN/SAC Description GST Rate