18% GST items Code 9001 to 9802

List of Goods with 18% Goods and Services Tax code 9001 to 9802

The Following Goods are with 18% Goods and Services Tax.

List of Goods with 18% GST Code 9001 to 9802

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	9%	9%	18%
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]	9%	9%	18%
9003	Frames and mountings for spectacles, goggles or the like, and parts thereof	9%	9%	18%
9004	Spectacles [other than corrective];	9%	9%	18%
9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	9%	9%	18%
9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	9%	9%	18%
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	9%	9%	18%
9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	9%	9%	18%
9010	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	9%	9%	18%
9011	Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection	9%	9%	18%
9012	Microscopes other than optical microscopes; diffraction apparatus	9%	9%	18%
9013	Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter	9%	9%	18%
9014	Direction finding compasses; other navigational instruments and appliances	9%	9%	18%
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	9%	9%	18%
9016	Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]	9%	9%	18%
9017	Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter	9%	9%	18%
9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like	9%	9%	18%
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	9%	9%	18%
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	9%	9%	18%
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032	9%	9%	18%
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	9%	9%	18%
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor	9%	9%	18%
9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes	9%	9%	18%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X ray, cosmic or other ionising radiations	9%	9%	18%
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	9%	9%	18%
9032	Automatic regulating or controlling instruments and apparatus	9%	9%	18%
9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	9%	9%	18%
9101	Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal	9%	9%	18%
9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	9%	9%	18%
9103	Clocks with watch movements, excluding clocks of heading 9104	9%	9%	18%
9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	9%	9%	18%
9105	Other clocks	9%	9%	18%
9106	Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)	9%	9%	18%
9107	Time switches with clock or watch movement or with synchronous motor	9%	9%	18%
9108	Watch movements, complete and assembled	9%	9%	18%
9109	Clock movements, complete and assembled	9%	9%	18%
9114	Other clock parts	9%	9%	18%
9110	Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements	9%	9%	18%
9111	Watch cases and part thereof	9%	9%	18%
9112	Clock cases, and parts thereof	9%	9%	18%
9113	Watch straps, watch bands and watch bracelets, and parts thereof";	9%	9%	18%
9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	9%	9%	18%
9202	Other string musical instruments (for example, guitars, violins, harps)	9%	9%	18%
9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	9%	9%	18%
9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	9%	9%	18%
9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	9%	9%	18%
9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments	9%	9%	18%
9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds	9%	9%	18%
9301	Military weapons other than revolvers, pistols	9%	9%	18%
9303	Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)	9%	9%	18%
9304	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307	9%	9%	18%
9305	Parts and accessories of articles of headings 9301 to 9304	9%	9%	18%
9306	Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads	9%	9%	18%
9307	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor	9%	9%	18%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
9401 [other than 9401 10 00]	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]	9%	9%	18%
9402	Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles	9%	9%	18%
9403	Bamboo furniture	9%	9%	18%
9404	Coir mattresses, cotton pillows, mattress and quilts	9%	9%	18%
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]	9%	9%	18%
9406	Prefabricated buildings	9%	9%	18%
9503	Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)	9%	9%	18%
9504	Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]	9%	9%	18%
9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes	9%	9%	18%
9506	Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]	9%	9%	18%
9508	Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]	9%	9%	18%
9602	Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin	9%	9%	18%
9606 21 00, 9606 22 00, 9606 29, 9606 30	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	9%	9%	18%
9603 [other than 9603 10 00]	Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]	9%	9%	18%
9604 00 00	Hand sieves and hand riddles	9%	9%	18%
9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	9%	9%	18%
9608	Fountain pens, stylograph pens	9%	9%	18%
9610 00 00	Boards, with writing or drawing surface, whether or not framed	9%	9%	18%
9611	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks	9%	9%	18%
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	9%	9%	18%
9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks	9%	9%	18%
9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations	9%	9%	18%
9617	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	9%	9%	18%
9618	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing	9%	9%	18%
9620 00 00	Monopods, bipods, tripods and similar articles	9%	9%	18%
9801	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.	9%	9%	18%
9802	Laboratory chemicals Any Chapter Goods which are not specified elsewhere	9%	9%	18%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
4011 70 00	Tyre for tractors	9%	9%	18%
4013 90 49	Tube for tractor tyres	9%	9%	18%
8408 20 20	Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor	9%	9%	18%
8413 81 90	Hydraulic Pumps for Tractors	9%	9%	18%
8708 10 10	Bumpers and parts thereof for tractors	9%	9%	18%
8708 30 00	Brakes assembly and its parts thereof for tractors	9%	9%	18%
8708 40 00	Gear boxes and parts thereof for tractors	9%	9%	18%
8708 50 00	Transaxles and its parts thereof for tractors	9%	9%	18%
8708 70 00	Road wheels and parts and accessories thereof for tractors	9%	9%	18%
8708 91 00	(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof	9%	9%	18%
8708 92 00	Silencer assembly for tractors and parts thereof	9%	9%	18%
8708 93 00	Clutch assembly and its parts thereof for tractors	9%	9%	18%
8708 94 00	Steering wheels and its parts thereof for tractor	9%	9%	18%
8708 99 00	Hydraulic and its parts thereof for tractors	9%	9%	18%
8708 99 00	Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors	9%	9%	18%
Any Chapter	Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software	9%	9%	18%
Any Chapter	Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. -, dated 29th March, 2019. Explanation. For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.	9%	9%	18%
Any Chapter	Goods which are not specified in Schedule I, II, IV, V or VI	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