GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

Motor vehicles with both compression- ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

Following motor vehicles of length not exceeding 4000 mm, namely: -(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department

Three wheeled vehicles

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

Tyre for tractors

Road wheels and parts and accessories thereof for tractors

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked

or1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab]

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel

Molasses

Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

Photographic plates and film for x-ray for medical use

Photographic plates and films, exposed and developed, other than cinematographic film

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films

Mechanical wood pulp

Chemical wood pulp, soda or sulphate, other than dissolving grades

Chemical wood pulp, sulphite, other than dissolving grades

Wood pulp obtained by a combination of mechanical and chemical pulping processes

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

Recovered waste or scrap of paper or paperboard

Carpets and other textile floor coverings, knotted, whether or not made up

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

Coir mats, matting, floor covering and handloom durries

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

Cullet or other waste or scrap of glass

Glasses for corrective spectacles and flint buttons

Glass beads

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

Following parts of tractors namely: (a) Rear Tractor wheel rim, (b) tractor centre housing, (c) tractor housing transmission, (d) tractor support front axle

Bumpers and parts thereof for tractors

Brakes assembly and its parts thereof for tractors

Gear boxes and parts thereof for tractors

Transaxles and its parts thereof for tractors

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

Silencer assembly for tractors and parts thereof

Clutch assembly and its parts thereof for tractors

Steering wheels and its parts thereof for tractor

Hydraulic and its parts thereof for tractors

Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages, mosaics and similar decorative plaques

Original engravings, prints and lithographs

Original sculptures and statuary, in any material

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins

Antiques of an age exceeding one hundred years

Artificial honey, whether or not mixed with natural honey

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

Lignite, whether or not agglomerated, excluding jet

Peat (including peat litter), whether or not agglomerated

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

Pitch and pitch coke, obtained from coal tar or from other mineral tars

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Photographic paper, paperboard and textiles, sensitised, unexposed

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

Chemical wood pulp, dissolving grades

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit