GST rates and HSN classification
GST Rate on Goods: HSN Codes 9001 to 9802
A practical reference to optical and measuring instruments, watches, musical instruments, furniture, toys, miscellaneous manufactured goods and selected special entries historically listed under the 18 percent GST schedule.
Rate verification is essential. The tables below preserve the original 18 percent schedule entries as a historical reference, not as a certification of rates currently in force. GST rate notifications have been amended, including rate rationalisation effective from September 2025. Check the current notification, its amendments and product-specific exceptions before issuing an invoice.
Legal basis of GST rates on goods
Section 9(1) of the Central Goods and Services Tax Act, 2017 provides for levy of central tax on intra-State supplies of goods or services at notified rates, subject to statutory conditions. State GST or Union Territory GST is generally levied alongside CGST on intra-State supplies. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 governs IGST on inter-State supplies, subject to its provisions.
Section 9(4) of the CGST Act permits notified reverse-charge treatment for specified supplies from unregistered persons to specified classes of registered recipients. It does not impose reverse charge on every purchase from an unregistered person. Section 11 of the CGST Act permits notified exemptions. Section 15 governs valuation of taxable supplies.
HSN classification is based on the First Schedule to the Customs Tariff Act, 1975, read with the relevant section and chapter notes and the General Rules for Interpretation. The actual GST rate depends on the precise tariff entry, description, exceptions and applicable notifications.
Official resources: CBIC Tax Information Portal, CBIC GST rates, GST Council and India Code.
Goods listed under the historical 18 percent GST schedule
The historical rate columns show CGST 9 percent, SGST or UTGST 9 percent, and IGST 18 percent as recorded in the original page. These are not necessarily the current rates for all listed goods. In particular, exemptions and concessional rates for medical devices, educational or sports articles, handicrafts, and other goods may affect the classification.
HSN 9001 to 9029: Optical, scientific and measuring equipment
| HSN code | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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% |
HSN 9030 to 9307: Instruments, watches, musical instruments and arms
| HSN code | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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% |
| 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% |
HSN 9401 to 9802: Furniture, toys, miscellaneous goods and project imports
| HSN code | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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% |
| 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% |
Special classification entries and exceptions
HSN 9801 (project imports) concerns eligible machinery, equipment and other goods for qualifying projects under the applicable tariff provisions and conditions. HSN 9802 refers to laboratory chemicals; a general phrase such as "goods not specified elsewhere" should not be treated as part of the laboratory-chemical description.
Tractor components: The original page includes tractor tyres, tubes, diesel engines, hydraulic pumps and selected parts under headings 4011, 4013, 8408, 8413 and 8708. Their historical entries are reproduced below for completeness; check current agriculture-related rate concessions and precise eight-digit classification.
| HSN code | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|
Intellectual property: The permanent transfer of intellectual property rights, including software-related rights, requires separate analysis of whether the transaction is a supply of goods or services under the CGST Act and the applicable classification and rate notification.
Real estate promoter purchases: Certain purchases from unregistered suppliers by promoters may attract reverse-charge liability under notified conditions. The definition of "promoter" is linked to section 2(zk) of the Real Estate (Regulation and Development) Act, 2016; "real estate project" is defined in section 2(zn). A residential real estate project (RREP) is subject to the applicable GST notification definition, including the 15 percent commercial carpet-area test.
How to confirm the GST rate currently applicable
- Identify the exact product, intended use and HSN classification, including eight-digit tariff item where necessary.
- Check the operative goods-rate notification and all amendments on the CBIC Tax Information Portal.
- Review descriptions, exclusions, exemptions, concessional conditions and any applicable compensation cess.
- Determine whether the supply is intra-State or inter-State and apply the appropriate CGST plus SGST/UTGST or IGST treatment.
- Retain the supporting notification and classification analysis in tax records.
This guide provides general tax information and reproduces historic schedule entries for research. It is not a substitute for checking notifications applicable on the date of supply.