The Following Goods are with 18% Goods and Services Tax.
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8001 | Unwrought tin | 9% | 9% | 18% |
8002 | Tin waste and scrap | 9% | 9% | 18% |
8003 | Tin bars, rods, profiles and wire | 9% | 9% | 18% |
8007 | Other articles of tin | 9% | 9% | 18% |
8101 to 8112 | Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap | 9% | 9% | 18% |
8113 | Cermets and articles thereof, including waste and scrap | 9% | 9% | 18% |
8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | 9% | 9% | 18% |
8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | 9% | 9% | 18% |
8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | 9% | 9% | 18% |
8205 | Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | 9% | 9% | 18% |
8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | 9% | 9% | 18% |
8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | 9% | 9% | 18% |
8208 | Knives and cutting blades, for machines or for mechanical appliances | 9% | 9% | 18% |
8209 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 9% | 9% | 18% |
8210 00 00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | 9% | 9% | 18% |
8213 00 00 | Scissors, tailors' shears and similar shears, and blades therefor | 9% | 9% | 18% |
8301 | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal | 9% | 9% | 18% |
8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal | 9% | 9% | 18% |
8303 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal | 9% | 9% | 18% |
8304 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 | 9% | 9% | 18% |
8305 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal | 9% | 9% | 18% |
8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal | 9% | 9% | 18% |
8307 | Flexible tubing of base metal, with or without fittings | 9% | 9% | 18% |
8308 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal | 9% | 9% | 18% |
8309 | Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal | 9% | 9% | 18% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 | 9% | 9% | 18% |
8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | 9% | 9% | 18% |
8401 | Nuclear reactors; machinery and apparatus for isotopes separation | 9% | 9% | 18% |
8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers | 9% | 9% | 18% |
8403 | Central heating boilers other than those of heading 8402 | 9% | 9% | 18% |
8404 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units | 9% | 9% | 18% |
8405 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers | 9% | 9% | 18% |
8406 | Steam turbines and other vapour turbines | 9% | 9% | 18% |
8410 | Hydraulic turbines, water wheels, and regulators therefor | 9% | 9% | 18% |
8411 | Turbo-jets, turbo-propellers and other gas turbines - turbo-jets | 9% | 9% | 18% |
8412 | Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] | 9% | 9% | 18% |
8413 | Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] | 9% | 9% | 18% |
8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps | 9% | 9% | 18% |
8416 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances | 9% | 9% | 18% |
8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric | 9% | 9% | 18% |
8419 | Medical, surgical or laboratory sterilisers | 9% | 9% | 18% |
8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | 9% | 9% | 18% |
8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases | 9% | 9% | 18% |
8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00] | Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] | 9% | 9% | 18% |
8423 | Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] | 9% | 9% | 18% |
8424 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged] | 9% | 9% | 18% |
8425 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks | 9% | 9% | 18% |
8426 | Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | 9% | 9% | 18% |
8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment | 9% | 9% | 18% |
8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 9% | 9% | 18% |
8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers | 9% | 9% | 18% |
8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers | 9% | 9% | 18% |
8431 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 9% | 9% | 18% |
8435 | Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages | 9% | 9% | 18% |
8438 | Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils | 9% | 9% | 18% |
8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | 9% | 9% | 18% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8440 | Book-binding machinery, including book-sewing machines | 9% | 9% | 18% |
8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | 9% | 9% | 18% |
8442 | Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) | 9% | 9% | 18% |
8443 | Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] | 9% | 9% | 18% |
8444 | Machines for extruding, drawing, texturing or cutting man-made textile materials | 9% | 9% | 18% |
8445 | Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 | 9% | 9% | 18% |
8446 | Weaving machines (looms) | 9% | 9% | 18% |
8447 | Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting | 9% | 9% | 18% |
8448 | Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) | 9% | 9% | 18% |
8449 | Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats | 9% | 9% | 18% |
8450 | Household or laundry-type washing machines, including machines which both wash and dry | 9% | 9% | 18% |
8451 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics | 9% | 9% | 18% |
8453 | Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines | 9% | 9% | 18% |
8454 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | 9% | 9% | 18% |
8455 | Metal-rolling mills and rolls therefor | 9% | 9% | 18% |
8456 | Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes | 9% | 9% | 18% |
8457 | Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal | 9% | 9% | 18% |
8458 | Lathes (including turning centres) for removing metal | 9% | 9% | 18% |
8459 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | 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