S.No HSN/SAC Description GST Rate
1 73182400 SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL - NON-THREADED ARTICLES : COTTERS AND COTTER-PINS 18 %
2 76071190 ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM - NOT BACKED : ROLLED BUT NOT FURTHER WORKED : OTHER 18 %
3 82089040 KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES - OTHER : CUTTING AND CLICKING DIES 18 %
4 84148090 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS - OTHER: OTHER 28 %
5 84388010 MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS 8438 10 - - OTHER MACHINERY: AUXILIARY EQUIPMENT FOR EXTRUSION COOKING PLANT 18 %
6 84542020 CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES - INGOT MOULDS AND LADLES : INGOT MOULDS 18 %
7 84716029 AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED - INPUT OR OUTPUT UNITS, WHETHER OR NOT CONTAINING STORAGE UNITS IN THE SAME HOUSING: PRINTER: OTHER 18 %
8 85042340 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS - LIQUID DIELECTRIC TRANSFORMERS: - HAVING A POWER HANDLING CAPACITY EXCEEDING 10,000 KVA: HAVING A POWER HANDLING CAPACITY EXCEEDING 2,50,000 KVA 28 %
9 85235220 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 - SEMI-CONDUCTOR MEDIA -- SMART CARDS --- MEMORY CARDS 18 %
10 85362010 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS -AUTOMATIC CIRCUIT BREAKERS: AIR CIRCUIT BREAKERS 28 %
11 86063000 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED - SELF-DISCHARGING VANS AND WAGONS, OTHER THAN THOSE OF SUB-HEADING 8606 10 5 %
12 90021100 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED - OBJECTIVE LENSES: FOR CAMERAS, PROJECTORS OR PHOTOGRAPHIC ENLARGERS OR REDUCERS 18 %
13 90303990 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS - OTHER INSTRUMENTS AND APPARATUS, FOR MEASURING OR CHECKING VOLTAGE, CURRENT, RESISTANCE OR POWER, WITHOUT A RECORDING DEVICE: - OTHER: OTHER 18 %
14 96034010 BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES) - Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers:Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); 18 %
15 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc 18 %
16 998432 On-line audio content 18 %
17 999512 Services furnished by professional organizations 18 %
18 3038910 HILSA 5 %
19 6023000 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN RHODODENDRONS AND AZALEAS, GRAFTED OR NOT 0 %
20 9092200 SEEDS OF ANISE,BADIAN,FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES-SEEDS OF CORIANDER-- CRUSED OR GROUND 5 %
S.No HSN/SAC Description GST Rate