S.No HSN/SAC Description GST Rate
1 68113090 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE TUBES, PIPES AND TUBE OR PIPE FITTINGS: OTHER 18 %
2 71031022 PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: SEMI-PRECIOUS STONES: GARNET 0 %
3 72106100 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR COATED - PLATED OR COATED WITH ALUMINIUM : PLATED OR COATED WITH ALUMINIUM-ZINC ALLOYS 18 %
4 72262030 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM - OF HIGH SPEED STEEL : HOOPS AND STRIPS 18 %
5 73152000 CHAIN AND PARTS THEREOF, OF IRON OR STEEL - ARTICULATED LINK CHAIN AND PARTS THEREOF : SKID CHAIN 18 %
6 76031090 ALUMINIUM POWDERS AND FLAKES - POWDERS OF NON-LAMELLAR STRUCTURE : OTHER 18 %
7 82059030 SETS OF ARTICLES OF TWO OR MORE OF THE FOREGOING SUB-HEADINGS 18 %
8 84139130 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - PARTS: 8413 91 - OF PUMPS: OF DEEP WELL TURBINE PUMPS AND OF OTHER ROTARY PUMPS 5 %
9 84342000 MILKING MACHINES AND DAIRY MACHINERY DAIRY MACHINERY 12 %
10 84518022 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: OTHER FINISHING PROCESSES FOR COTTON TEXTILE 18 %
11 84693090 TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8471; WORD-PROCESSING MACHINES - OTHER TYPEWRITERS, NON-ELECTRIC: OTHER 18 %
12 85021100 ELECTRIC GENERATING SETS AND ROTARY CONVERTERS - GENERATING SETS WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES): OF AN OUTPUT NOT EXCEEDING 75 KVA 18 %
13 85232910 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 -- OTHER --- AUDIO CASSETTES 18 %
14 85352190 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: OTHER 18 %
15 85469090 ELECTRICAL INSULATORS OF ANY MATERIAL OTHER : OTHER 18 %
16 89013000 CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS - REFRIGERATED VESSELS, OTHER THAN THOSE OF SUB-HEADING 8901 20 5 %
17 90283010 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR - ELECTRICITY METERS: FOR ALTERNATING CURRENT 18 %
18 95069940 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 : Hockey sticks and blades 28 %
19 9964 Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport - with ITC of input services 5 %
20 998384 Specialty photography services 18 %
S.No HSN/SAC Description GST Rate