HSN

Chapter 99: SAC Codes & GST Rate For Services 99, 9954, 9961, 9962, 9963, 9964, 9965, 9966, 9967, 9968, 9969, 9971, 9972, 9973, 9981, 9982, 9983, 9984, 9985, 9986, 9987, 9988, 9989, 9991, 9992, 9993, 9994, 9995, 9996, 9997, SAC CodesDescription of ServicesRates (%)99Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.Nil99Services by way of transfer of a going concern, as a whole or an independent part thereof.Nil99Pure services (excluding

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes18%All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1)

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes12Original sculptures and statuary, in metal, stone or any other material9703–12Hand paintings drawings and pastels (incl Mysore painting, Rajasthani painting, Tanjore painting, Palm leaf painting, basoli etc)9701–12Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand decorated manufactured articles; collages and similar decorative plaques970197011010, 97011020, 97011030, 97011090, 97019091, 97019092, 9701909912Original engravings, prints and lithographs97029702000012Original sculptures and statuary, in any material970397030010, 97030020, 970300905Postage or

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes12Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material9601–5Worked corals other than articles of coral960196011000, 96019010, 96019020, 96019030, 96019040, 9601909012Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)960196011000, 96019010, 96019020, 96019030, 96019040, 9601909012Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes12%Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)950395030010, 95030020, 95030030, 950300905%Toy balloons made of natural rubber latex950395030010, 95030020, 95030030, 9503009012%Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]950395030010, 95030020, 95030030, 9503009018%Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)950395030010, 95030020, 95030030, 9503009012%Ganjifa card9504–12%Playing cards, chess board, carrom board and

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes18%Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof,other than seats of a kind used for aircraft.940194011000, 94012000, 94013000, 94014000, 94015100, 94015900, 94016100, 94016900, 94017100, 94017900, 94018000, 940190005%Aircraft seats94011000No Export and Import HSN Codes prescribed.12%Furniture of bamboo, rattan and cane9401940150 , 94038018%Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes18%Military weapons other than revolvers, pistols930193011100, 93011900, 93012000, 9301900028%Revolvers and pistols, other than those of heading 9303 or 930493029302000018%Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)930393031000, 93032000, 93033000, 9303900018%Other arms (for example, spring, air or gas

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes18%Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal910191011100, 91011900, 91012100, 91012900, 91019110, 91019120, 91019190, 91019910, 91019920, 9101999018%Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101910291021100, 91021200, 91021900, 91022100, 91022900, 91029110, 91029120, 91029190, 91029910, 91029920, 9102999018%Clocks with watch movements, excluding clocks of heading 9104910391031000, 9103900018%Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes5%Coronary stents and coronary stent systems for use with cardiac catheters. Disposable sterilized dialyzer or micro barrier of artificial kidney90–12%Contact lenses; Spectacle lenses900190011000, 90012000, 90013000, 90014010, 90014090, 90015000, 90019010, 9001909018%Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked900190011000, 90012000, 90013000, 90014010, 90014090,

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes5%Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods890189011010, 89011020, 89011030, 89011040, 89011090, 89012000, 89013000, 890190005%Fishing vessels; factory ships and other vessels for processing or preserving fishery products890289020010, 8902009028%Yachts and other vessels for pleasure or sports; rowing boats and canoes890389031000, 89039100, 89039200, 89039910, 890399905%Tugs and pusher craft8904890400005%Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function;