S.No HSN/SAC Description GST Rate
1 84368090 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS AND BROODERS - OTHER MACHINERY: OTHER 12 %
2 84521029 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES 8452 10 - SEWING MACHINES OF THE HOUSEHOLD TYPE:- WITHOUT STAND OR TABLE (HEADS): OTHER 12 %
3 84709010 CALCULATING MACHINES AND POCKET-SIZE DATA RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS - OTHER: ELECTRICALLY OPERATED 18 %
4 85022090 ELECTRIC GENERATING SETS AND ROTARY CONVERTERS -GENERATING SETS WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINES:OTHER 18 %
5 85233000 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 CARDS INCORPORATING A MAGNETIC STRIPE 18 %
6 85352990 FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS - AUTOMATIC CIRCUIT BREAKERS: - OTHER : OTHER 18 %
7 85479090 OTHER 28 %
8 89040000 TUGS AND PUSHER CRAFT 5 %
9 90292090 REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES - SPEED INDICATORS AND TACHOMETERS; STROBOSCOPES: OTHER 18 %
10 95079010 FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES - Other : Fish landing and butterfly nets 12 %
11 996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc 18 %
12 998396 Trademarks and franchises 18 %
13 999411 Sewerage and sewage treatment services 18 %
14 3037910 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : HILSA 5 %
15 5119130 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED - OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, - UNFIT FOR HUMAN CONSUMPTION - OTHER : - PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS - OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS - OF CHAPTER 3 : - OTHER FISH WASTE 5 %
16 9072000 CLOVES (WHOLE FRUIT, CLOVES AND STEMS) - CRUSHED OR GROUND 5 %
17 13021400 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS VEGETABLE SAPS AND EXTRACTS : OF PYRETHRUM OR OF THE ROOTS OF PLANTS CONTAINING ROTENONE 18 %
18 20079990 JAMS, FRUIT JELLIES, MARMALADES, FRUIT ORNUT PUREE AND FRUIT OR NUT PASTES, OBTAINEDBY COOKING, WHETHER OR NOT CONTAININGADDED SUGAR OR OTHER SWEETENING MATTER - OTHER : OTHER : OTHER 12 %
19 25085039 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - ANDALUSITE, KYANITE AND SILLIMANITE: SILLIMANITE: OTHER 5 %
20 27101219 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINIGN BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS--LIGHT OILS AND PREPARATIONS-MOTOR SPIRIT--OTHER 18 %
S.No HSN/SAC Description GST Rate