S.No HSN/SAC Description GST Rate
1 85241090 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 - GRAMOPHONE RECORDS: OTHER 18 %
2 85369090 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 - OTHER APPARATUS: OTHER 28 %
3 86079910 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK - OTHER : OTHER : PARTS OF COACH WORK OF RAILWAY RUNNING STOCK 5 %
4 90062000 PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 CAMERAS OF A KIND USED FOR RECORDING DOCUMENTS ON MICROFILM, MICROFICHE OR OTHER MICROFORMS 28 %
5 91011200 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - WRIST-WATCHES, ELECTRICALLY OPERATED WHETHER OR NOT INCORPORATING A STOP-WATCH FACILITY: WITH OPTO-ELECTRONIC DISPLAY ONLY 28 %
6 96110000 DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS 28 %
7 996722 Bulk liquid or gas storage services 18 %
8 9985 Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. 0 %
9 9996 Services provided by a race club by way of totalisator or a license to bookmaker in such club 28 %
10 3042030 FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS SEER 0 %
11 7031010 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHERALLIACEOUS VEGETABLES, FRESH OR CHILLED ONIONS AND SHALLOTS ONIONS 0 %
12 10011010 WHEAT AND MESLIN DURUM WHEAT : OF SEED QUALITY 0 %
13 14049021 VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : SOAP-NUTS : POWDER 5 %
14 20095000 FRUIT JUICES (INCLUDING GRAPE MUST) ANDVEGETABLE JUICES, UNFERMENTED AND NOTCONTAINING ADDED SPIRIT, WHETHER OR NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER TOMATO JUICE 12 %
15 25162100 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - SANDSTONE: CRUDE OR ROUGHLY TRIMMED 5 %
16 27149090 BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS - OTHER: OTHER 18 %
17 28366000 CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE BARIUM CARBONATE 18 %
18 29061990 CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CYCLANIC, CYCLENIC OR CYCLOTERPENIC :-OTHER : OTHER 18 %
19 29182910 CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - CARBOXYLIC ACIDS WITH PHENOL FUNCTION BUT WITHOUT OTHER OXYGEN FUNCTION, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES : OTHER : GALLIC ACID 18 %
20 29310044 PHOSPHINIC ACID,METHYL- 18 %
S.No HSN/SAC Description GST Rate