S.No HSN/SAC Description GST Rate
1 85231311 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 - MAGNETIC TAPES: - OF A WIDTH EXCEEDING 6.5 MM: - FOR RECORDING SOUND : AUDIO CASSETTE TAPE OF WIDTH EXCEEDING 6.5 MM BUT NOT EXCEEDING 35 MM, AND 16 MM SPROCKET TAPES 18 %
2 85351010 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS -FUSES: FOR SWITCHES HAVING RATING UPTO 15 AMPS, REWIREABLE 18 %
3 85462019 ELECTRICAL INSULATORS OF ANY MATERIAL - OF CERAMICS: - PORCELAIN DISCS AND STRINGS : OTHER 18 %
4 88026000 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES 0 %
5 90275010 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS USING OPTICAL RADIATIONS (UV, VISIBLE, IR): PHOTOMETERS 18 %
6 95066220 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 - Balls, other than golf balls and table-tennis balls: - Inflatable: Volley ball 28 %
7 996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. 18 %
8 998352 Veterinary services for livestock(for health care) 0 %
9 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or paramedics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. 0 %
10 3035100 FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 -HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) AND COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) EXCLUDING LIVERS AND ROES: --HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) 5 %
11 5071020 IVORY, TORTOISE-SHELL, WHALEBONE AND - WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, - NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY - PREPARED BUT NOT CUT TO SHAPE; POWDER AND - WASTE OF THESE PRODUCTS - IVORY; IVORY POWDER AND WASTE : - IVORY POWDER AND WASTE 5 %
12 9042110 PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OF THE GENUS PIMENTA - FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA -- DRIED NEITHER CRUSHED NOR GROUND -OF GENUS CAPSICUM 5 %
13 13019016 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : KARAYA GUM (INDIAN TRAGACANTH) HASTAB 5 %
14 20031000 MUSHROOMS AND TRUFFLES, PREPARED ORPRESERVED OTHERWISE THAN BY VINEGAR ORACETIC ACID MUSHROOMS OF THE GENUS AGARICUS 12 %
15 25062190 QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - QUARTZITE : CRUDE OR ROUGHLY TRIMMED: OTHER 5 %
16 27040010 COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: RETORT CARBON (GAS CARBON) 5 %
17 28322020 SULPHITES; THIOSULPHATES - OTHER SULPHITES: MAGNESIUM SULPHITE 18 %
18 29041030 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED - DERIVATIVES CONTAINING ONLY SULPHO GROUPS, THEIR SALTS AND ETHYL ESTERS : NAPTHELENE SULPHONIC ACID 18 %
19 29171110 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - ACYCLIC POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES, PEROXYACIDS AND THEIR DERIVATIVES :-OXALIC ACID, ITS SALTS AND ESTERS : OXALIC ACID 18 %
20 29242400 CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID - CYCLIC AMIDES (INCLUDING CYCLIC CARBAMATES) AND THEIR DERIVATIVES; SALTS THEREOF : ETHINAMATE (INN) 18 %
S.No HSN/SAC Description GST Rate