S.No HSN/SAC Description GST Rate
1 84332000 HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING 8437 - OTHER MOWERS, INCLUDING CUTTER BARS FOR TRACTOR MOUNTING 12 %
2 84513090 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 - IRONING MACHINES AND PRESSES (INCLUDING FUSING PRESSES): OTHER 18 %
3 84689000 MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING 8515; GAS-OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES PARTS 18 %
4 85016100 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) - AC GENERATORS (ALTERNATORS): OF AN OUTPUT NOT EXCEEDING 75 KVA 18 %
5 85231319 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 : OTHER 18 %
6 85351040 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: OTHER HIGH RUPTURING CAPACITY FUSES 18 %
7 85462023 ELECTRICAL INSULATORS OF ANY MATERIAL - OF CERAMICS:- PORCELAIN POST INSULATORS : ABOVE 11 KV BUT UPTO 66 KV 18 %
8 88051010 AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES - AIRCRAFT LAUNCHING GEAR AND PARTS THEREOF; DECK ARRESTOR OR SIMILAR GEAR AND PARTS THEREOF: AIRCRAFT LAUNCHING GEAR 18 %
9 90275090 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): OTHER 18 %
10 95066910 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: - Other : Hockey ball 28 %
11 996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. 18 %
12 998361 Advertising Services 18 %
13 999313 Childbirth and related services 0 %
14 3035400 MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), 5 %
15 5079030 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 - OTHER : HOOVES, CLAWS, NAILS AND BEAKS 0 %
16 9042212 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 -- CRUSHED OR GROUND - OF GENUS CAPSICUM-- CHILLY SEEDS 5 %
17 13019019 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : OTHER 5 %
18 20041000 OTHER VEGETABLES PREPARED OR PRESERVEDOTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 POTATOES 12 %
19 25070021 KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED - KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED: OTHER: PHARMACEUTICAL GRADE 5 %
20 27040040 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: SOFT COKE OF COAL 5 %
S.No HSN/SAC Description GST Rate