Indian GST / HSN rate reference
Historical 18% GST Goods List: HSN Codes 3501 to 4201
A structured reference to goods historically listed in the 18% GST category, including chemicals, adhesives, photographic materials, plastics, rubber products and saddlery.
Important: Historical rates, not a current-rate certificate.
The table below reproduces the earlier 18% classification and its 9% CGST plus 9% SGST/UTGST or 18% IGST structure. India's GST rate schedules were substantially revised with effect from 22 September 2025. Individual products may now have different rates or exemptions. Always consult the latest legally effective rate notifications, product-specific conditions and HSN classification before invoicing.
Legal provisions governing GST rates
Section 9 of the Central Goods and Services Tax Act, 2017 provides for levy and collection of central tax on intra-State supplies of goods and services, at notified rates subject to the Act. Corresponding State or Union Territory GST provisions govern the other intra-State component. Section 5 of the Integrated Goods and Services Tax Act, 2017 provides for integrated tax on inter-State supplies at notified rates.
Section 11 of the CGST Act empowers the Government, on the Council's recommendations and subject to statutory conditions, to grant exemptions by notification or special order. Section 14 prescribes time-of-supply rules when a tax rate changes, and Section 15 sets out the principles for determining the value of a taxable supply.
These provisions explain the legal framework, but a particular rate is determined by the applicable notification, tariff classification, description and conditions. See the Central Board of Indirect Taxes and Customs GST portal, GST Council, GST common portal and India Code.
Historical 18% GST goods schedule: HSN 3501 to 4201
The entries are retained from the original reference table for research and comparison. Descriptions and exclusions reflect their historical wording; they must not be read as a complete or up-to-date notification. Blank rates in the source are expressly marked as not specified rather than inferred.
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3501 | Casein, caseinates and other casein derivatives; casein glues | 9% | 9% | 18% |
| 3502 | Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives | 9% | 9% | 18% |
| 3503 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | 9% | 9% | 18% |
| 3504 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein | 9% | 9% | 18% |
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | 9% | 9% | 18% |
| 3506 | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg | 9% | 9% | 18% |
| 3507 | Enzymes, prepared enzymes | 9% | 9% | 18% |
| 3601 | Propellant powders | 9% | 9% | 18% |
| 3602 | Prepared explosives, other than propellant powders; such as Industrial explosives | Not specified | Not specified | Not specified |
| 3603 | Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators | 9% | 9% | 18% |
| 3604 | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 9% | 9% | 18% |
| 3605 | Matches (other than handmade safety matches [3605 00 10]) | 9% | 9% | 18% |
| 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters | Not specified | Not specified | Not specified |
| 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) | 9% | 9% | 18% |
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 9% | 9% | 18% |
| 3703 | Photographic paper, paperboard and textiles, sensitised, unexposed | 9% | 9% | 18% |
| 3704 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 9% | 9% | 18% |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films | 9% | 9% | 18% |
| 3707 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 9% | 9% | 18% |
| 3801 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 9% | 9% | 18% |
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 9% | 9% | 18% |
| 3803 00 00 | Tall oil, whether or not refined | 9% | 9% | 18% |
| 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates | 9% | 9% | 18% |
| 3805 | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent | 9% | 9% | 18% |
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 9% | 9% | 18% |
| 3807 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 9% | 9% | 18% |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products | 9% | 9% | 18% |
| 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | 9% | 9% | 18% |
| 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | 9% | 9% | 18% |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | 9% | 9% | 18% |
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber | 9% | 9% | 18% |
| 3813 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 9% | 9% | 18% |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 9% | 9% | 18% |
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 9% | 9% | 18% |
| 3816 | Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 | 9% | 9% | 18% |
| 3817 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 9% | 9% | 18% |
| 3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] | 9% | 9% | 18% |
| 3821 | Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells | 9% | 9% | 18% |
| 3823 | Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols | 9% | 9% | 18% |
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | 9% | 9% | 18% |
| 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] | 9% | 9% | 18% |
| 3901 to 3913 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms | 9% | 9% | 18% |
| 3914 | Ion exchangers based on polymers of headings 3901 to 3913, in primary forms | 9% | 9% | 18% |
| 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics | 9% | 9% | 18% |
| 3917 | Tubes, pipes and hoses, and fittings therefor, of plastics | 9% | 9% | 18% |
| 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics | 9% | 9% | 18% |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 9% | 9% | 18% |
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 9% | 9% | 18% |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 9% | 9% | 18% |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 9% | 9% | 18% |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 9% | 9% | 18% |
| 3925 | Builder's wares of plastics, not elsewhere specified | 9% | 9% | 18% |
| 3926 | PVC Belt Conveyor, Plastic Tarpaulin | 9% | 9% | 18% |
| 4002 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) | 9% | 9% | 18% |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 9% | 9% | 18% |
| 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 9% | 9% | 18% |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 9% | 9% | 18% |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 9% | 9% | 18% |
| 4007 | Vulcanised rubber thread and cord, other than latex rubber thread | 9% | 9% | 18% |
| 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 9% | 9% | 18% |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 9% | 9% | 18% |
| 4010 | Conveyor or transmission belts or belting, of vulcanised rubber | 9% | 9% | 18% |
| 4011 | Rear Tractor tyres and rear tractor tyre tubes | 9% | 9% | 18% |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber | 9% | 9% | 18% |
| 4013 | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] | 9% | 9% | 18% |
| 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] | 9% | 9% | 18% |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] | 9% | 9% | 18% |
| 4016 | Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands | 9% | 9% | 18% |
| 4017 | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber | 9% | 9% | 18% |
| 4201 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 9% | 9% | 18% |
How to verify the applicable GST rate today
First identify the correct HSN heading and product description, including its composition, intended use and any relevant exclusions. Next check the currently effective central tax, integrated tax and exemption notifications, along with amendments and effective dates. Finally confirm any conditions, transitional provisions and applicable State or Union Territory tax notifications. GST Council announcements explain policy decisions, but the legally issued notifications determine the enforceable rate.
For example, an entry that historically carried 18% may have been moved to a different rate or become exempt after subsequent amendments. The table should therefore not be used alone to calculate tax on a current supply.
Other pages in the historical 18% GST goods series
Editorial update: 21 October 2026. This page is a historical reference and general legal information, not a substitute for reviewing applicable notifications.