The Following Goods are with 18% Goods and Services Tax.
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8460 | Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 | 9% | 9% | 18% |
8461 | Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included | 9% | 9% | 18% |
8462 | Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above | 9% | 9% | 18% |
8463 | Other machine-tools for working metal, or cermets, without removing material | 9% | 9% | 18% |
8464 | Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass | 9% | 9% | 18% |
8465 | Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials | 9% | 9% | 18% |
8466 | Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand | 9% | 9% | 18% |
8467 | Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor | 9% | 9% | 18% |
8468 | Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances | 9% | 9% | 18% |
8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers | 9% | 9% | 18% |
8471 | Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included | 9% | 9% | 18% |
8472 | Perforating or stapling machines (staplers), pencil sharpening machines | 9% | 9% | 18% |
8473 | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 | 9% | 9% | 18% |
8474 | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand | 9% | 9% | 18% |
8475 | Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware | 9% | 9% | 18% |
8476 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines | 9% | 9% | 18% |
8477 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter | 9% | 9% | 18% |
8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] | 9% | 9% | 18% |
8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | 9% | 9% | 18% |
8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves | 9% | 9% | 18% |
8482 | Ball bearing, Roller Bearings | 9% | 9% | 18% |
8483 | Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | 9% | 9% | 18% |
8484 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | 9% | 9% | 18% |
8486 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories | 9% | 9% | 18% |
8487 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter | 9% | 9% | 18% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8501 | Electric motors and generators (excluding generating sets) | 9% | 9% | 18% |
8502 | Electric generating sets and rotary converters | 9% | 9% | 18% |
8503 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | 9% | 9% | 18% |
8504 | Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) | 9% | 9% | 18% |
8505 | Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads | 9% | 9% | 18% |
8506 | Primary cells and primary batteries | 9% | 9% | 18% |
8507 60 00 | Lithium-ion Batteries | 9% | 9% | 18% |
8507 | Lithium-ion accumulators (other than battery) including lithium-ion power bank | 9% | 9% | 18% |
8508 | Vacuum cleaners | 9% | 9% | 18% |
8509 | Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] | 9% | 9% | 18% |
8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | |||
8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles | |||
8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | |||
8514 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss | 9% | 9% | 18% |
8515 | Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets | 9% | 9% | 18% |
8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 | 9% | 9% | 18% |
8517 | Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 | 9% | 9% | 18% |
8518 | Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; | 9% | 9% | 18% |
8519 | Sound recording or reproducing apparatus | 9% | 9% | 18% |
8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 9% | 9% | 18% |
8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 9% | 9% | 18% |
8523 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 9% | 9% | 18% |
8525 | Closed-circuit television (CCTV) | 9% | 9% | 18% |
8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 9% | 9% | 18% |
8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock"; | 9% | 9% | 18% |
8528 | Television set (including LCD or LED television) of screen size not exceeding 32 inches | 9% | 9% | 18% |
8528 | Computer monitors not exceeding 17 inches, Set top Box for Television (TV) | 9% | 9% | 18% |
8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | 9% | 9% | 18% |
8530 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) | 9% | 9% | 18% |
8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 9% | 9% | 18% |
8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 9% | 9% | 18% |
8533 | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 9% | 9% | 18% |
8534 00 00 | Printed Circuits | 9% | 9% | 18% |
8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 9% | 9% | 18% |
8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables | 9% | 9% | 18% |
8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 | 9% | 9% | 18% |
8538 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 9% | 9% | 18% |
8539 | Electrical Filaments or discharge lamps | 9% | 9% | 18% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 9% | 9% | 18% |
8541 | Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals | 9% | 9% | 18% |
8542 | Electronic integrated circuits | 9% | 9% | 18% |
8543 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | 9% | 9% | 18% |
8544 | Winding Wires; Coaxial cables; Optical Fiber | 9% | 9% | 18% |
8545 | Carbon electrodes | 9% | 9% | 18% |
8546 | Electrical insulators of any material | 9% | 9% | 18% |
8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | 9% | 9% | 18% |
8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | 9% | 9% | 18% |
8609 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 9% | 9% | 18% |
8702 | Buses for use in public transport which exclusively run on Bio-fuels | 9% | 9% | 18% |
8703 | Cars for physically handicapped persons,
subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. |
9% | 9% | 18% |
8704 | Refrigerated motor vehicles | 9% | 9% | 18% |
8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) | 9% | 9% | 18% |
8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle |
9% | 9% | 18% |
8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | 9% | 9% | 18% |
8715 | Baby carriages and parts thereof | 9% | 9% | 18% |
8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] | 9% | 9% | 18% |
8801 | Balloons and dirigibles, gliders and other non-powered aircraft | 9% | 9% | 18% |
8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof | 9% | 9% | 18% |
8805 | Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof | 9% | 9% | 18% |
8805 8908 00 00 | Vessels and other floating structures for breaking up | 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