18% GST Goods List: HSN Codes 6501 to 7020
This reference covers the goods historically listed in the 18% Goods and Services Tax (GST) slab under HSN headings 6501 to 7020. It includes headgear, artificial flowers, articles of stone, ceramic goods, sanitary fittings, glass and glassware. The original descriptions and 9% CGST, 9% SGST/UTGST and 18% IGST columns are retained for reference.
How to read the historical GST rates
HSN means Harmonised System of Nomenclature, used to classify goods for tax and customs purposes. CGST is Central Goods and Services Tax and SGST/UTGST is the corresponding State or Union Territory tax generally levied on intra-State supplies. IGST is Integrated Goods and Services Tax generally levied on inter-State supplies and imports. The 9% + 9% and 18% figures shown here describe the historical 18% slab, not necessarily the rate for supplies made now.
Legal provisions governing GST on goods
Section 9(1) of the Central Goods and Services Tax Act, 2017 provides for levy and collection of CGST on intra-State taxable supplies at notified rates, subject to the Act. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 provides for levy and collection of IGST on inter-State taxable supplies at notified rates. Corresponding SGST or UTGST provisions apply as appropriate.
Section 11 of the CGST Act authorises exemptions by notification, subject to statutory conditions. Section 14 of the CGST Act provides rules for determining the time of supply when the tax rate changes. Section 15 of the CGST Act governs valuation of taxable supplies. The rate applicable to a transaction must be checked against the relevant current rate and exemption notifications and their amendments.
Historical 18% GST goods: HSN 6501 to 7020
The following entries preserve the original goods coverage and historical rate columns. Specific descriptions, exclusions, classification notes and subsequent amendments may change the outcome for an individual product.
Headgear, artificial flowers and natural stone
| HSN heading | Description of goods (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 6501 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt | 9% | 9% | 18% |
| 6502 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed | 9% | 9% | 18% |
| 6504 00 00 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed | 9% | 9% | 18% |
| 6505 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | 9% | 9% | 18% |
| 6506 | Other headgear, whether or not lined or trimmed | 9% | 9% | 18% |
| 6507 | Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear | 9% | 9% | 18% |
| 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit | 9% | 9% | 18% |
| 6703 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 9% | 9% | 18% |
| 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included | 9% | 9% | 18% |
| 6801 | Setts, curbstones and flagstones, of natural stone (except slate) | 9% | 9% | 18% |
Stone, abrasives, ceramics and sanitary goods
| HSN heading | Description of goods (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 6802 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of except the items covered in Sl. No. 123 in Schedule I | 9% | 9% | 18% |
| 6803 | Worked slate and articles of slate or of agglomerated slate | 9% | 9% | 18% |
| 6804 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials | 9% | 9% | 18% |
| 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | 9% | 9% | 18% |
| 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 | 9% | 9% | 18% |
| 6810 | Pre cast Concrete Pipes | 9% | 9% | 18% |
| 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like | 9% | 9% | 18% |
| 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 | 9% | 9% | 18% |
| 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials | 9% | 9% | 18% |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | 9% | 9% | 18% |
| 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths | 9% | 9% | 18% |
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | 9% | 9% | 18% |
| 6903 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths | 9% | 9% | 18% |
| 6904 | Ceramic flooring blocks, support or filler tiles and the like | 9% | 9% | 18% |
| 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods | 9% | 9% | 18% |
| 6906 | Salt Glazed Stone Ware Pipes | 9% | 9% | 18% |
| 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | 9% | 9% | 18% |
| 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods | 9% | 9% | 18% |
| 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures | 9% | 9% | 18% |
| 6914 | Other ceramic articles | 9% | 9% | 18% |
Glass, glassware and glass fibres
| HSN heading | Description of goods (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 7002 | Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked | 9% | 9% | 18% |
| 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 9% | 9% | 18% |
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 9% | 9% | 18% |
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 9% | 9% | 18% |
| 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials | 9% | 9% | 18% |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | 9% | 9% | 18% |
| 7008 | Multiple-walled insulating units of glass | 9% | 9% | 18% |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | 9% | 9% | 18% |
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | 9% | 9% | 18% |
| 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like | 9% | 9% | 18% |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 9% | 9% | 18% |
| 7014 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | 9% | 9% | 18% |
| 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | 9% | 9% | 18% |
| 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms | 9% | 9% | 18% |
| 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | 9% | 9% | 18% |
| 7018 | Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter | 9% | 9% | 18% |
| 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) | 9% | 9% | 18% |
| 7020 | Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] | 9% | 9% | 18% |
Verify current GST rates from official sources
For transactions occurring now, consult the CBIC GST portal for central tax rate notifications and amendments, the GST Council for rate-rationalisation decisions and official releases, and India Code for the CGST and IGST Acts. GST Council recommendations should be read alongside the legally operative notifications.
Some goods in these chapters may be subject to specific entries, exclusions or exemptions. For example, classification and product specifications matter for ceramic goods, natural stone, glassware and headgear. Consult a qualified tax adviser where classification or the applicable notification is uncertain.
Complete historical 18% GST goods list
Explore the other HSN ranges in this reference series:
Editorial note: The descriptions and percentages in the tables reproduce historical reference information. This page does not substitute for the notified GST rate in force on the date of supply.