GST Council | Historical policy update | 10 November 2017
GST Rate Reduction from 28% to 18%: Goods Recommended on 10 November 2017
At its meeting on 10 November 2017, the GST Council recommended moving a wide range of goods from the 28% GST bracket to 18%. This article preserves the complete HSN-wise list of 177 goods entries from the original announcement and explains how to read it in light of subsequent GST changes.
Important: This is a historical list, not a current 18% GST rate schedule.The entries describe recommendations made in November 2017. Later rate notifications, classification changes, exemptions and the GST rate restructuring effective from September 2025 may change the treatment of individual goods. Verify the currently applicable tariff entry and effective-date notification before invoicing.
On this page: BackgroundLegal provisionsFull list of goodsHow to verify current ratesOfficial sources
What the GST Council recommended in November 2017
The GST Council, meeting on 10 November 2017, recommended reducing the rate on the goods listed below from 28% to 18%. A Council recommendation is a policy recommendation; the legal tax rate is established by the applicable statutory notifications, subject to their effective dates and conditions.
Consequently, the 2017 recommendation must not be treated as an independent legal authority for the rate payable on a supply in 2026. This page is useful for historical comparison, product classification research and tracing changes to the GST schedules.
Legal basis: GST rates, notifications and HSN codes
Section 9(1) of the Central Goods and Services Tax Act, 2017 provides for levy of central GST at notified rates, on the recommendations of the GST Council, subject to statutory limits and exclusions. Corresponding State GST provisions apply to intra-State supplies; section 5(1) of the Integrated Goods and Services Tax Act, 2017 governs IGST on inter-State supplies. Article 279A of the Constitution establishes the GST Council and its recommendation-making role.
HSN (Harmonised System of Nomenclature) headings and tariff items identify goods for classification purposes. Rates may differ for specific subheadings, product descriptions, exclusions or conditions even when goods share a four-digit heading. The Customs Tariff Act, 1975 and the operative GST rate notifications must be read together.
The original 2017 central rate schedule was issued under Notification No. 1/2017-Central Tax (Rate), dated 28 June 2017, with subsequent amendments. A Council decision requires an operative notification to alter tax liability. For historical 2017 implementation, check the November 2017 amending notifications in the official CBIC archive rather than relying solely on the meeting recommendation.
Complete HSN-wise list of goods recommended for reduction from 28% to 18%
The following descriptions retain the scope, exclusions and tariff references of the original 10 November 2017 list. They are historical descriptions and do not certify the current rate.
| No. | HSN heading / tariff item (2017) | Goods covered by the 2017 recommendation |
|---|---|---|
| 1 | 1704 | Chewing gum / bubble gum and white chocolate, not containing cocoa [17041000, 17049090] |
| 2 | 1804 | Cocoa butter, fat and oil |
| 3 | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 4 | 1806 | Chocolates and other food preparations containing cocoa |
| 5 | 1901 90 [other than 1901 10, 1901 20 00] | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905] |
| 6 | 1905 32 | Waffles and wafers coated with chocolate or containing chocolate |
| 7 | 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 8 | 2106 | Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan [ other than pan masala]. |
| 9 | 2202 90 90 | Other non-alcoholic beverages |
| 10 | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks |
| 11 | 2516 12 00 | Granite, other than blocks |
| 12 | 2710 | Avgas |
| 13 | 3213 | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings |
| 14 | 3303 | Perfumes and toilet waters |
| 15 | 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] |
| 16 | 3305 | Preparations for use on the hair [other than Hair oil] |
| 17 | 3306 [other than 3306 10 10, 3306 10 20] | Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] |
| 18 | 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning , agarbattis, lobhan, dhoop batti, dhoop, sambhrani] |
| 19 | 3401 30 | Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
| 20 | 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 |
| 21 | 3403 | 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals |
| 22 | 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 |
| 23 | 3602 | Prepared explosives, other than propellant powders; such as Industrial explosives |
| 24 | 3604 | Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles |
| 25 | 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters |
| 26 | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils |
| 27 | 3813 | Preparations and charges for fire-extinguishers; charged fire extinguishing grenades |
| 28 | 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |
| 29 | 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
| 30 | 3820 | Anti-freezing preparations and prepared de-icing fluids |
| 31 | 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics |
| 32 | 3922 | Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics |
| 33 | 3926 [other than 3926 40 11, 3926 90 10] | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads, plastic tarpaulins, medical grade sterile disposable gloves, plastic rain coats] |
| 34 | 4013 | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] |
| 35 | 4016 [other than 4016 92 00] | Other articles of vulcanised rubber other than hard rubber (other than erasers and rubber bands) |
| 36 | 4017 | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber |
| 37 | 4201 | 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |
| 38 | 4202 | 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than school satchels and bags other than of leather or composition leather, toilet cases, hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, vanity bags, handbags of other materials excluding wicker work or basket work] |
| 39 | 4203 | Articles of apparel and clothing accessories, of leather or of composition leather |
| 40 | 4205 | Other articles of leather or of composition leather |
| 41 | 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons |
| 42 | 4303 | Articles of apparel, clothing accessories and other articles of furskin |
| 43 | 4304 | Articles of artificial fur |
| 44 | 4410 | Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
| 45 | 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards |
| 46 | 4412 | Plywood, veneered panels and similar laminated wood |
| 47 | 4413 | Densified wood, in blocks, plates, strips, or profile shapes |
| 48 | 4414 | Wooden frames for paintings, photographs, mirrors or similar objects |
| 49 | 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
| 50 | 4421 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware |
| 51 | 4814 | Wall paper and similar wall coverings; window transparencies of paper |
| 52 | 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit |
| 53 | 6703 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like |
| 54 | 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included |
| 55 | 6801 | Setts, curbstones and flagstones, of natural stone (except slate) |
| 56 | 6802 | All goods of marble and granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figure of animal, bowls, vases, cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage etc., other ornamental goods essentially of stones;] |
| 57 | 6803 | Worked slate and articles of slate or of agglomerated slate |
| 58 | 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) |
| 59 | 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders |
| 60 | 6809 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented |
| 61 | 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering |
| 62 | 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 |
| 63 | 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials |
| 64 | 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials |
| 65 | 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks and fly ash aggregate with 90% or more fly ash content] |
| 66 | 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths |
| 67 | 6904 | Ceramic flooring blocks, support or filler tiles and the like |
| 68 | 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods |
| 69 | 6906 | Ceramic pipes, conduits, guttering and pipe fittings |
| 70 | 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics |
| 71 | 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture |
| 72 | 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures |
| 73 | 6914 | Other ceramic articles |
| 74 | 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 75 | 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 76 | 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 77 | 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials |
| 78 | 7007 | Safety glass, consisting of toughened (tempered) or laminated glass |
| 79 | 7008 | Multiple-walled insulating units of glass |
| 80 | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors |
| 81 | 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like |
| 82 | 7014 | Signaling glassware and optical elements of glass (other than those of heading 7015), not optically worked |
| 83 | 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms |
| 84 | 7020 | Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] |
| 85 | 7321 | Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel |
| 86 | 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel |
| 87 | 7324 | Sanitary ware and parts thereof of iron and steel |
| 88 | 7418 | All goods other than utensils i.e. sanitary ware and parts thereof of copper |
| 89 | 7419 | Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 |
| 90 | 7610 10 00 | Doors, windows and their frames and thresholds for doors |
| 91 | 7615 | All goods other than utensils i.e. sanitary ware and parts thereof |
| 92 | 8212 | Razors and razor blades (including razor blade blanks in strips) |
| 93 | 8214 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] |
| 94 | 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 |
| 95 | 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 |
| 96 | 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 |
| 97 | 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 |
| 98 | 8413 | Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] |
| 99 | 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 |
| 100 | 8419 | Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of re-circulated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] |
| 101 | 8423 | Electric or electronic 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 |
| 102 | 8424 | Fire extinguishers |
| 103 | 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment |
| 104 | 8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) |
| 105 | 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers |
| 106 | 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 |
| 107 | 8443 | Printers 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; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle |
| 108 | 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] |
| 109 | 8476 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines |
| 110 | 8478 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter |
| 111 | 8479 | Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] |
| 112 | 8483 | Crank shafts for sewing machine; bearing housings, incorporating ball or roller bearings, bearing housings, not incorporating ball or roller bearing; gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; |
| 113 | 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 |
| 114 | 8504 | Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] |
| 115 | 8506 | Primary cells and primary batteries |
| 116 | 8512 | Electrical lighting or signaling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
| 117 | 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 |
| 118 | 8517 | ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] |
| 119 | 8518 | Single loudspeakers, mounted in their enclosures [8518 21 00], Audio frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] |
| 120 | 8519 | Sound recording or reproducing apparatus |
| 121 | 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 |
| 122 | 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras. |
| 123 | 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
| 124 | 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| 125 | 8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 |
| 126 | 8530 | Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) |
| 127 | 8531 | Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 |
| 128 | 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 fibres, bundles or cables |
| 129 | 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 |
| 130 | 8539 | Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] |
| 131 | 8544 | Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] |
| 132 | 8545 | Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) |
| 133 | 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 |
| 134 | 9004 | Goggles including goggles for corrective vision. |
| 135 | 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy |
| 136 | 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 |
| 137 | 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
| 138 | 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers |
| 139 | 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens |
| 140 | 9011 | Compound optical microscopes, including those for photomicrography cine photomicrography or micro projection |
| 141 | 9012 | Microscopes other than optical microscopes; diffraction apparatus |
| 142 | 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 |
| 143 | 9014 | Direction finding compasses; other navigational instruments and appliances |
| 144 | 9015 | Surveying (including photo grammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders |
| 145 | 9016 | Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights |
| 146 | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ 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 |
| 147 | 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses |
| 148 | 9101 | Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal |
| 149 | 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 |
| 150 | 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels |
| 151 | 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) |
| 152 | 9107 | Time switches with clock or watch movement or with synchronous motor |
| 153 | 9108 | Watch movements, complete and assembled |
| 154 | 9110 | Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements |
| 155 | 9111 | Watch cases and parts thereof |
| 156 | 9112 | Cases for other than clocks, and parts thereof |
| 157 | 9113 | Watch straps, watch bands and watch bracelets, and parts thereof |
| 158 | 9114 | Other watch parts |
| 159 | 9201 | Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments |
| 160 | 9202 | Other string musical instruments (for example, guitars, violins, harps) |
| 161 | 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
| 162 | 9206 | 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
| 163 | 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) |
| 164 | 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 signaling instruments |
| 165 | 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 |
| 166 | 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof |
| 167 | 9403 | Other furniture [other than furniture wholly made of bamboo or cane] and parts thereof |
| 168 | 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered |
| 169 | 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 |
| 170 | 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
| 171 | 9506 | Articles and equipment for general physical exercise, gymnastics, athletics |
| 172 | 9508 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than traveling circuses and traveling menageries] |
| 173 | 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 modeling 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 |
| 174 | 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 |
| 175 | 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks |
| 176 | 9617 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners |
| 177 | 9618 | Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing |
How to check the current GST rate
GST rates have changed repeatedly since 2017, including significant restructuring in September 2025. The applicable rate depends on the date of supply, exact HSN classification, product description, exceptions, any special rate or cess, and the notifications in force on that date.
- Identify the correct HSN heading, subheading and product description.
- Consult the latest central GST and IGST rate notifications and amendments published by CBIC.
- Check exemptions, special conditions and any applicable compensation cess or other statutory levy.
- For transactions crossing a rate-change date, examine the time-of-supply rules under section 14 of the CGST Act, 2017.
The 2017 proposal does not mean every listed product currently attracts 18% GST. No blanket current rate is assigned to these historical entries.
Official GST resources and legal references
- GST Council - meeting recommendations and updates
- CBIC GST - Acts, rules and notifications
- CBIC Tax Information Portal - notifications and tariff material
- India Code - CGST Act, IGST Act and other legislation
- GST common portal
For the historical decision, refer to the GST Council meeting dated 10 November 2017 and the corresponding amending rate notifications. Official publications prevail over summaries.