Heading/ Sub-heading |
Description of Goods |
CGST Rate |
SGST / UTGST Rate |
IGST Rate |
8407 |
Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] |
14% |
14% |
28% |
8408 |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
14% |
14% |
28% |
8409 |
Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
14% |
14% |
28% |
8413 |
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] |
14% |
14% |
28% |
8415 |
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
14% |
14% |
28% |
8422 |
Dish washing machines, household [8422 11 00] and other [8422 19 00] |
14% |
14% |
28% |
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 |
14% |
14% |
28% |
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 |
14% |
14% |
28% |
8525 |
Digital cameras and video camera recorders other than CCTV |
14% |
14% |
28% |
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] |
14% |
14% |
28% |
8701 |
Road tractors for semi-trailers of engine capacity more than 1800 cc |
14% |
14% |
28% |
8702 |
Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] |
14% |
14% |
28% |
8703 |
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 [other than Cars for physically handicapped persons] |
14% |
14% |
28% |
8704 |
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] |
14% |
14% |
28% |
8706 |
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
14% |
14% |
28% |
8707 |
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
14% |
14% |
28% |
8708 |
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
14% |
14% |
28% |
8711 |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
14% |
14% |
28% |
8714 |
Parts and accessories of vehicles of headings 8711 and 8713 |
14% |
14% |
28% |
8802 |
Aircrafts for personal use |
14% |
14% |
28% |
8903 |
Yachts and other vessels for pleasure or sports; rowing boats and canoes |
14% |
14% |
28% |
9302 |
Revolvers and pistols, other than those of heading 9303 or 9304 |
14% |
14% |
28% |
9614 |
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
14% |
14% |
28% |
9804 |
All dutiable articles intended for personal use |
14% |
14% |
28% |
Any Chapter |
Lottery |
14% |
14% |
28% |
Any Chapter |
Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club |
14% |
14% |
28% |