HS | Description | Percentage |
---|---|---|
8504 |
Charger or charging station for Electrically operated vehicles |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
85 |
Following renewable energy devices & parts for their manufacture: Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
8509 |
Wet grinder consisting of stone as grinder |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
85 |
E-waste |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
85 |
Parts for manufacture of Telephones for cellular networks or for other wireless networks |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
852560 |
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
8539 |
LED lamps |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
85 |
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8501 |
Electric motors and generators (excluding generating sets) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8502 |
Electric generating sets and rotary converters |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8503 |
Parts suitable for use solely or principally with the machines of heading 8501 or 8502 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8504 |
Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles. |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8505 |
Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8506 |
Primary cells and primary batteries |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
85076000 |
Lithium-ion Batteries |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8507 |
Lithium-ion accumulators (other than battery) including lithium-ion power bank |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8508 |
Vacuum cleaners |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8509 |
Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8510 |
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8512 |
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8513 |
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8514 |
Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8515 |
Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8516 |
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8517 |
All Goods |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8518 |
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8519 |
Sound recording or reproducing apparatus |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8521 |
Video recording or reproducing apparatus, whether or not incorporating a video tuner |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8522 |
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8523 |
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8525 |
Closed-circuit television (CCTV) transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8526 |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”; |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8528 |
Television set (including LCD or LED television) of screen size not exceeding 32 inches |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8528 |
Computer monitors not exceeding 32 inches, Set top Box for Television (TV) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8529 |
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8530 |
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8531 |
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8532 |
Electrical capacitors, fixed, variable or adjustable (pre-set) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8533 |
Electrical resistors (including rheostats and potentiometers), other than heating resistors |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
85340000 |
Printed Circuits |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8535 |
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 and other connectors, junction boxes), for a voltage exceeding 1,000 volts |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8536 |
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, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8537 |
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8538 |
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8539 |
Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8540 |
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8541 |
Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8542 |
Electronic integrated circuits |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8543 |
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8544 |
Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8545 |
Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8546 |
Electrical insulators of any material |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8547 |
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8548 |
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
8507 |
Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |
8511 |
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |
8525 |
Digital cameras and videocamera recorders other than CCTV |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |
8528 |
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm] |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |