GST rate reference / historical schedule
18% GST Goods List: HSN Codes 1107 to 3407
An article-style reference to goods historically listed at 18% Goods and Services Tax in India, including the original Central GST, State or Union Territory GST, and Integrated GST columns.
Important: historical rate list, not a current-rate certificate. The tables reproduce earlier 18% classifications (9% CGST plus 9% SGST/UTGST, or 18% IGST). The GST rate rationalisation effective from 22 September 2025 changed rates for many goods. Some entries below may now be taxed at a different rate or subject to exemptions or special conditions. Always consult the notifications applicable on the date of supply before invoicing.
How GST rates are determined under Indian law
Section 9(1) of the Central Goods and Services Tax Act, 2017 provides for the levy of central GST on intra-State supplies of goods or services at rates notified by the Government on the recommendations of the GST Council, subject to statutory limits and exceptions. The corresponding State GST or Union Territory GST applies under the relevant legislation. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 governs IGST on inter-State supplies.
Section 11 of the CGST Act empowers the Government to grant exemptions by notification in the public interest, on the GST Council's recommendations. Section 14 contains time-of-supply rules when tax rates change. Section 15 deals with the value of taxable supplies, including transaction value and statutory additions and exclusions. Rate selection also depends on the product's accurate HSN classification, relevant descriptions, exclusions, and effective notification dates.
Where to verify current GST rates
Refer to the CBIC GST portal for central tax notifications and circulars, the GST Council for recommendations and rate-change materials, and India Code for the statutory text. Council announcements explain policy; the legally operative notification and its effective date determine the applicable rate. Review the relevant State or UT notifications for intra-State transactions.
Historical 18% GST schedule: HSN 1107 to 3407
The original entries are retained below in their earlier published form. An HSN heading identifies a tariff category; a heading alone does not establish the present GST rate for every product under that heading.
Historical entries 1 to 25
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 1107 | Malt, whether or not roasted | 9% | 9% | 18% |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. | 9% | 9% | 18% |
| 1404 90 10 | Bidi wrapper leaves (tendu) | 9% | 9% | 18% |
| 1404 90 50 | Indian katha | 9% | 9% | 18% |
| 1517 10 | All goods i.e. Margarine, Linoxyn | 9% | 9% | 18% |
| 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | 9% | 9% | 18% |
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 9% | 9% | 18% |
| 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes | 9% | 9% | 18% |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] | 9% | 9% | 18% |
| 1704 | Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha] | 9% | 9% | 18% |
| 1804 | Cocoa butter, fat and oil | 9% | 9% | 18% |
| 1805 | Cocoa powder, not containing added sugar or sweetening matter | 9% | 9% | 18% |
| 1806 | Chocolates and other food preparations containing cocoa | 9% | 9% | 18% |
| 1901[other than 1901 20 00] | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905] | 9% | 9% | 18% |
| 1904 [other than 1904 10 20] | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] | 9% | 9% | 18% |
| 1905 [other than 1905 32 11, 1905 90 40] | All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] | 9% | 9% | 18% |
| 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 9% | 9% | 18% |
| 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate | 9% | 9% | 18% |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 9% | 9% | 18% |
| 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 9% | 9% | 18% |
| 2106 | All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] | 9% | 9% | 18% |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 9% | 9% | 18% |
| 2202 91 00, 2202 99 90 | Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] | 9% | 9% | 18% |
| 2207 | Ethyl alcohol and other spirits, denatured, of any strength | 9% | 9% | 18% |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 9% | 9% | 18% |
Historical entries 26 to 50
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks | 9% | 9% | 18% |
| 2516 12 00 | Granite, other than blocks | 9% | 9% | 18% |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel | 9% | 9% | 18% |
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds | 9% | 9% | 18% |
| 2621 | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste | 9% | 9% | 18% |
| 2706 | Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 9% | 9% | 18% |
| 2707 | 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 | 9% | 9% | 18% |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 9% | 9% | 18% |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] | 9% | 9% | 18% |
| 2711 | Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] | 9% | 9% | 18% |
| 2712 | Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | 9% | 9% | 18% |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 9% | 9% | 18% |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 9% | 9% | 18% |
| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | 9% | 9% | 18% |
| 28 | All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] | 9% | 9% | 18% |
| 29 | All organic chemicals other than giberellic acid | 9% | 9% | 18% |
| 30 | Nicotine polacrilex gum | 9% | 9% | 18% |
| 3102 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | 9% | 9% | 18% |
| 3103 | Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers | 9% | 9% | 18% |
| 3104 | Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers | 9% | 9% | 18% |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers | 9% | 9% | 18% |
| 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) | 9% | 9% | 18% |
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) | 9% | 9% | 18% |
| 3203 | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin | 9% | 9% | 18% |
| 3204 | Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined | 9% | 9% | 18% |
Historical entries 51 to 73
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3205 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | 9% | 9% | 18% |
| 3206 | Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined | 9% | 9% | 18% |
| 3207 | Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry | 9% | 9% | 18% |
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | 9% | 9% | 18% |
| 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like | 9% | 9% | 18% |
| 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | 9% | 9% | 18% |
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 9% | 9% | 18% |
| 3211 00 00 | Prepared driers | 9% | 9% | 18% |
| 3212 | Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale | 9% | 9% | 18% |
| 3213 | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings | 9% | 9% | 18% |
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases | 9% | 9% | 18% |
| 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] | 9% | 9% | 18% |
| 3303 | Perfumes and toilet waters | 9% | 9% | 18% |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] | 9% | 9% | 18% |
| 3305 | Preparations for use on the hair [except Mehendi pate in Cones] | 9% | 9% | 18% |
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] | 9% | 9% | 18% |
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani] | 9% | 9% | 18% |
| 3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | 9% | 9% | 18% |
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] | 9% | 9% | 18% |
| 3403 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals | 9% | 9% | 18% |
| 3404 | Artificial waxes and prepared waxes | 9% | 9% | 18% |
| 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 | 9% | 9% | 18% |
| 3407 | Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) | 9% | 9% | 18% |
How to use this list responsibly
Identify the exact HSN code and product description, including composition and intended use. Check the latest applicable GST rate notification and amendments, then consider any exemption, concessional rate, valuation rule, or transitional provision. The historical figures below should not be copied into current invoices without this verification.
Browse the complete historical 18% GST goods series
Editorial update: 21 October 2026. This page is general legal and tax information, not an advance ruling or professional opinion on a particular transaction.