GST rates and HSN classification
18% GST Goods List: HSN Codes 8001 to 8459
A reference guide to the historically published 18% GST schedule covering tin and other base metals, hand tools, metal fittings, boilers, industrial machinery, printing and textile machinery, and machine tools.
Important update (October 2026): The table below reproduces historical entries carrying 9% CGST plus 9% SGST/UTGST, or 18% IGST. GST rate schedules were revised with effect from 22 September 2025. Do not assume every entry below remains taxable at 18%. Confirm the exact product classification, applicable date and any exemption or special rate in the latest official notifications before issuing an invoice.
Understanding the GST rate and HSN code
The Harmonised System of Nomenclature (HSN) classifies goods for tariff and GST purposes. The heading, subheading and description must be read together with any exclusions, conditions and relevant notifications. A broad four-digit heading may cover products with different treatment.
For an intra-State taxable supply, the historical 18% rate generally meant 9% Central GST (CGST) and 9% State GST (SGST), or Union Territory GST (UTGST) where applicable. For an inter-State taxable supply, the corresponding rate was generally 18% Integrated GST (IGST). These columns are retained as historical information, not a blanket statement of current rates.
Relevant GST law and definitions
Section 9(1), Central Goods and Services Tax Act, 2017: the charging provision for CGST on intra-State supplies of goods or services, at rates notified by the Government on the GST Council's recommendations, subject to the Act. Section 5(1), Integrated Goods and Services Tax Act, 2017: the corresponding charging provision for IGST on inter-State supplies, subject to statutory exceptions.
Section 11, CGST Act: permits notified exemptions from tax, subject to conditions. Section 15, CGST Act: lays down rules for determining the value of a taxable supply. Section 14, CGST Act: governs the time of supply where a change in the tax rate affects a transaction. Sections 7 and 8, IGST Act: address when supplies are treated as inter-State or intra-State. The corresponding State/UT GST law may also apply.
The applicable tax rate must be checked against the relevant rate notification and subsequent amendments, including the revised goods-rate framework effective from 22 September 2025. Consult the Central Board of Indirect Taxes and Customs (CBIC), GST Council and India Code for authoritative legal texts.
Base metals and hand tools
| HSN heading / subheading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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% |
Metal fittings, boilers and industrial machinery
| HSN heading / subheading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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% |
Printing, textile and machine tools
| HSN heading / subheading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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% |
How to check the currently applicable GST rate
First identify the correct eight-digit HSN tariff item where relevant, then check the latest rate and exemption notifications and their amendments on the CBIC GST portal. Review any classification-specific exclusions and the effective date. The GST Council website provides Council recommendations and related materials; the legally operative rate is determined by the applicable notifications. For registration and taxpayer services, visit the GST portal.
Special treatment can apply to particular equipment, parts, uses, or transactions. For example, headings covering pumps, agricultural machinery, printers and other industrial equipment should not be treated as uniformly taxable merely because they appear in an older 18% list.
Complete historical 18% GST goods list
Continue browsing the original HSN-wise series:
- Code 1107 to 3407
- Code 3501 to 4201
- Code 4202 to 6406
- Code 6501 to 7020
- Code 7201 to 7907
- Code 8001 to 8459
- Code 8460 to 8908
- Code 9001 to 9802
Editorial note: This page retains the original goods descriptions and historical rate columns for reference. Classification and rates for current transactions must be verified independently against the applicable notifications.