Items with 18% GST

List of Goods with 18% Goods and Services Tax

The Following Goods are with 18% Goods and Services Tax.

List of Goods with 18% GST

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
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%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
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%
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%
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%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
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%

Complete List of Goods with 18% GST

Code 1107 to 3407	Code 3501 to 4201	Code 4202 to 6406	Code 6501 to 7020
Code 7201 to 7907	Code 8001 to 8439	Code 8001 to 8439	Code 9001 to 9802