The Following Goods are with 18% Goods and Services Tax.
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] | 9% | 9% | 18% |
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] | 9% | 9% | 18% |
| 4205 | Other articles of leather or of composition leather | 9% | 9% | 18% |
| 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | 9% | 9% | 18% |
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. | 9% | 9% | 18% |
| 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 | 9% | 9% | 18% |
| 4304 | Artificial fur and articles thereof | 9% | 9% | 18% |
| 4403 | Wood in the rough | 9% | 9% | 18% |
| 4407 | Wood sawn or chipped | 9% | 9% | 18% |
| 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] | 9% | 9% | 18% |
| 4409 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed | 9% | 9% | 18% |
| 4410 | Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards | 9% | 9% | 18% |
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards | 9% | 9% | 18% |
| 4412 | Plywood, veneered panels and similar laminated wood | 9% | 9% | 18% |
| 4413 | Densified wood, in blocks, plates, strips, or profile shapes | 9% | 9% | 18% |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 9% | 9% | 18% |
| 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] | 9% | 9% | 18% |
| 4421 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware | 9% | 9% | 18% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between | 9% | 9% | 18% |
| 44 or any Chapter | Bamboo flooring tiles | 9% | 9% | 18% |
| 4501 | Waste cork; crushed, granulated or ground cork | 9% | 9% | 18% |
| 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets | 9% | 9% | 18% |
| 4806 [Except 4806 20 00, 4806 40 10] | Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) | 9% | 9% | 18% |
| 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets | 9% | 9% | 18% |
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] | 9% | 9% | 18% |
| 4812 | Filter blocks, slabs and plates, of paper pulp | 9% | 9% | 18% |
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 9% | 9% | 18% |
| 4814 | Wall paper and similar wall coverings; window transparencies of paper | 9% | 9% | 18% |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 9% | 9% | 18% |
| 4817 [Except 4817 30] |
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] | 9% | 9% | 18% |
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres | 9% | 9% | 18% |
| 4819 20 | Cartons, boxes and cases of non-corrugated paper or paper board | 9% | 9% | 18% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 4820 | Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] | 9% | 9% | 18% |
| 4821 | Paper or paperboard labels of all kinds, whether or not printed | 9% | 9% | 18% |
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 9% | 9% | 18% |
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] | 9% | 9% | 18% |
| 5402, 5404, 5406 | All synthetic filament yarn such as nylon, polyester, acrylic, etc. | 9% | 9% | 18% |
| 5403, 5405, 5406 | All artificial filament yarn such as viscose rayon, Cuprammonium, etc. | 9% | 9% | 18% |
| 5501, 5502 | Synthetic or artificial filament tow | 9% | 9% | 18% |
| 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres | 9% | 9% | 18% |
| 5505 | Waste of manmade fibres | 9% | 9% | 18% |
| 56012200 | Cigarette Filter rods | 9% | 9% | 18% |
| 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | 9% | 9% | 18% |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | 9% | 9% | 18% |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 9% | 9% | 18% |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 9% | 9% | 18% |
| 6405 | Other footwear | 9% | 9% | 18% |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | 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 |
5% GST Items Code 0202 to 1201
5% GST Items Code 1205 to 2605
12% GST Goods Code 101 to 3900
12% GST Goods Code 3923 to 5809
18% GST Items Code 1107 to 3407
18% GST Items Code 3501 to 4201
18% GST Items Code 4202 to 6406
18% GST Items Code 6501 to 7020
18% GST Items Code 7201 to 7907
18% GST Items Code 8001 to 8439