Part 2 – List of all Goods Covered under GST 18% Rate list

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Part 2 - List of all Goods Covered under GST 18% Rate list 2017
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Part 2 – List of all Goods Covered under GST 18% Rate list 2021, GST 18% Rate Items List. Most items are under this tax slab which include flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors. now check more details from below…

Part 2 – List of all Goods Covered under GST 18% Rate list 2021

Click Here for part 1 of this article

7407Copper bars, rods and profiles18
7408Copper wire18
7409Copper plates, sheets and strip, of a thickness exceeding 0.15 mm18
7410Copper foils18
7411Copper tubes and pipes18
7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)18
7413Stranded wires and cables18
7415Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper18
7418All goods [other  than table, kitchen or other household articles of copper; Utensils]18
7419Other articles of copper [other than Brass Kerosene Pressure Stove]18
7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy18
7502Unwrought nickel18
7503Nickel waste and scrap18
7504Nickel powders and flakes18
7505Nickel bars, rods, profiles and wire18
7506Nickel plates, sheets, strip and foil18
7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)18
7508Other articles of nickel18
7601[Unwrought] Aluminium18
7602Aluminium waste and scrap18
7603Aluminium powders and flakes18
7604Aluminium bars, rods and profiles18
7605Aluminium wire18
7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm18
7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm18
7608Aluminium tubes and pipes18
7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)18
7610Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures18
7611Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment18
7612Aluminium casks, drums, cans, boxes, etc.18
7613Aluminium containers for compressed or liquefied gas18
7614Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated18
7615All goods [other than table, kitchen or other household articles, of aluminium; Utensils]18
7616Other articles of aluminium18
7801Unwrought lead18
7802Lead waste and scrap18
7804Lead plates, sheets, strip and foil; lead powders and flakes18
7806Other articles of lead (including sanitary fixtures and Indian lead seals)18
7901Unwrought zinc18
7902Zinc waste and scrap18
7903Zinc dust, powders and flakes18
7904Zinc bars, rods, profiles and wire18
7905Zinc plates, sheets, strip and foil18
7907Other articles of zinc including sanitary fixtures18
8001Unwrought tin18
8002Tin waste and scrap18
8003Tin bars, rods, profiles and wire18
8007Other articles of tin18
8101 to 8112Other 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 scrap18
8113Cermets and articles thereof, including waste and scrap18
8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)18
8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools18
8204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles18
8205Hand 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 frameworks18
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale18
8207Interchangeable 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 18
8208Knives and cutting blades, for machines or for mechanical appliances18
8209Plates, sticks, tips and the like for tools, unmounted, of cermets18
8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink18
8212Razors and razor blades (including razor blade blanks in strips)18
8213 00 00Scissors, tailors’ shears and similar shears, and blades therefor18
8214Other 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 therefor]18
8301Padlocks 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 metal18
8302Base 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 clo sers of base metal18
8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal18
8304Filing 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 940318
8305Fittings 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 metal18
8307Flexible tubing of base metal, with or without fittings18
8308Clasps, 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 metal18
8309Stoppers, 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 metal18
8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 940518
8311Wire, 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 spraying18
84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP18
84 or 85Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps18
8401Nuclear reactors; machinery and apparatus for isotopes separation18
8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers18
8403Central heating boilers other than those of heading 840218
8404Auxiliary 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 units18
8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers18
8406Steam turbines and other vapour turbines18
8410Hydraulic turbines, water wheels, and regulators therefor18
8411Turbo-jets, turbo-propellers and other gas turbines other than aircraft engines18
8412Other 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]18
8413Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]18
8414Air 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 pumps18
8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances18
8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric18
8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 841518
8419Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514),  for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting,  distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,non-electric other than Solar water heater and system18
8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]18
8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases18
8422 20 00, 8422 30 00, 8422 40 00, 8422 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]18
8423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 18
8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; Nozzles for drip irrigation equipment or nozzles for sprinklers]18
8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks18
8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane18
8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment18
8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)18
8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers18
8430Other 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-blowers18
8431Parts suitable for use solely or principally with the machinery of headings 8425 to 843018
8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages18
8438Machinery, 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 oils18
8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard18
8440Book-binding machinery, including book-sewing machines18
8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds18
8442Machinery, 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)18
8443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 18
8444Machines for extruding, drawing, texturing or cutting man-made textile materials18
8445Machines 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 844718
8446Weaving machines (looms)18
8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting18
8448Auxiliary 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)18
8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats18
8450Household or laundry-type washing machines, including machines which both wash and dry18
8451Machinery (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 fabrics18
8453Machinery 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 machines18
8454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries18
8455Metal-rolling mills and rolls therefor18
8456Machine-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 processes18
8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal18
8458Lathes (including turning centres) for removing metal18
8459Machine-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 845818
8460Machine-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 846118
8461Machine-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 included18
8462Machine-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 above18
8463Other machine-tools for working metal, or cermets, without removing material18
8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass18
8465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials18
8466Parts 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 hand18
8467Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor18
8468Machinery 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 appliances18
8470Calculating 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 registers18
8471Automatic 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 included18
8472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]18
8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 847218
8474Machinery 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 sand18
8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware18
8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines18
8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter18
8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter18
8479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting machines]18
8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics18
8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves18
8482Ball bearing, Roller Bearings18
8483Transmission 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)18
8484Gaskets 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 seals18
8486Machines 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 accessories18
8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter18
8501Electric motors and generators (excluding generating sets)18
8502Electric generating sets and rotary converters18
8503Parts suitable for use solely or principally with the machines of heading 8501 or 850218
8504Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles.18
8505Electro-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 heads18
8506Primary cells and primary batteries18
8507 60 00Lithium-ion Batteries18
8507Lithium-ion accumulators (other than battery) including lithium-ion power bank18
8508Vacuum cleaners18
8509Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]18
8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor18
8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles18
8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 851218
8514Industrial 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 loss18
8515Electric (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 cermets18
8516Electric 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 854518
8517All Goods18
8518Microphones and stands therefor; loudspeakers, whether or not 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; audio-frequency electric amplifiers; electric sound amplifier set18
8519Sound recording or reproducing apparatus18
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner18
8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 852118
8523Discs, 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 3718
8525Closed-circuit television (CCTV) transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]18
8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus18
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;18
8528Television set (including LCD or LED television) of screen size not exceeding 32 inches18
8528Computer monitors not exceeding 32 inches, Set top Box for Television (TV)18
8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 852818
8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)18
8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 853018
8532Electrical capacitors, fixed, variable or adjustable (pre-set)18
8533Electrical resistors (including rheostats and potentiometers), other than heating resistors18
8534 00 00Printed Circuits18
8535Electrical 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 volts18
8536Electrical 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 cables18
8537Boards, 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 851718
8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 853718
8539Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]18
8540Thermionic, 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)18
8541Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo-electric crystals18
8542Electronic integrated circuits18
8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter18
8544Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors18
8545Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes18
8546Electrical insulators of any material18
8547Insulating 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 material18
8548Waste 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 Chapter18
8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]18
8702Buses for use in public transport which exclusively run on Bio-fuels18
8703Following motor vehicles of length not exceeding 4000 mm, namely: –
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that 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 shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department		18
8704Refrigerated motor vehicles18
8705Special 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)18
8708Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle		18
8709Works 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 vehicles18
8715Baby carriages and parts thereof18
8716Trailers 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]18
8801Balloons and dirigibles, gliders and other non-powered aircraft18
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof18
8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof18
8908 00 00Vessels and other floating structures for breaking up18
9001Optical 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 worked18
9002Lenses, 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]18
9004Spectacles [other than corrective]; goggles including those for correcting vision18
9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy18
9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 853918
9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus18
9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers18
9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens18
9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection18
9012Microscopes other than optical microscopes; diffraction apparatus18
9013Liquid crystal devic es 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 Chapter18
9014Direction finding compasses; other navigational instruments and appliances18
9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders18
9016Balances of a sensitivity of 5 cg or better, with or without weights18
9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter18
9022Apparatus 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 like18
9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses18
9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)18
9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments18
9026Instruments 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 903218
9027Instruments 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  18
9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor18
9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes18
9030Oscilloscopes, 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 radiations18
9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors18
9032Automatic regulating or controlling instruments and apparatus18
9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 9018
9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal18
9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 910118
9103Clocks with watch movements, excluding clocks of heading 910418
9104Instrument panel clocks and clocks of a similar type   for vehicles, aircraft, spacecraft or vessels18
9105Other clocks18
9106Time 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)18
9107Time switches with clock or watch movement or with synchronous motor18
9108Watch movements, complete and assembled18
9109Clock movements, complete and assembled18
9114Other clock or watch parts18
9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements18
9111Watch cases and part thereof18
9112Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof18
9113Watch straps, watch bands and watch bracelets, and parts thereof”;18
9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments18
9202Other string musical instruments (for example, guitars, violins, harps)18
9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs18
9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)18
9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)18
9208Musical 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 instruments18
9209Parts (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 kinds18
9301Military weapons other than revolvers, pistols18
9303Other 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)18
9304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 930718
9305Parts and accessories of articles of headings 9301 to 930418
9306Bombs, 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 wads18
9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor18
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]18
9402Medical, 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 articles18
9403Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof18
9404Mattress 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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]18
9405Lamps 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)]18
9406Prefabricated buildings18
9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)18
9504Video 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.]18
9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes18
9506Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]18
9508Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]18
9602Worked 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 gelatin18
9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks18
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]18
9604 00 00Hand sieves and hand riddles18
9605Travel sets for personal toilet, sewing or shoe or clothes cleaning18
9608Fountain pens, stylograph pens18
9610 00 00Boards, with writing or drawing surface, whether or not framed18
9611Date, 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 sticks18
9612Typewriter 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 boxes18
9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks18
9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations18
9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners18
9618Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing18
9620 00 00   Monopods, bipods, tripods and similar articles18
9801All 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.		18
9802Laboratory chemicals18
4011 70 00Tyre for tractors18
4013 90 49Tube for tractor tyres18
8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor18
8413 81 90Hydraulic Pumps for Tractors18
8708 10 10Bumpers and parts thereof for tractors18
8708 30 00Brakes assembly and its parts thereof for tractors18
8708 40 00Gear boxes and parts thereof for tractors18
8708 50 00Transaxles and its parts thereof for tractors18
8708 70 00Road wheels and parts and accessories thereof for tractors18
8708 91 00(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof		18
8708 92 00Silencer assembly for tractors and parts thereof18
8708 93 00Clutch assembly and its parts thereof for tractors18
8708 94 00Steering wheels and its parts thereof for tractor18
8708 99 00Hydraulic and its parts thereof for tractors18
8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors18
Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of Information Technology software18
Any ChapterSupply of any goods other than capital goods and ce ment 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.		18

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  1. what is GST Rate for Security Guard / Gunman / housekeeping / supervisor / unskilled and skilled?
    what will be the SAC Code for the above subject
    Kindly help us to get SAC code ?
    L PINTO
    PRUDENT SECURITY AGENCY
    West Bengal

    Reply

  3. Hi sir, iam toner cartridge refiller, for refilling ex.rs 200/_ charged in this rs .100,Toner powder cost + rs.100/ labour charges.total rs.200/. How can calculate gst?
    Please help me….

    Reply

  4. Hello,
    What is the GST Tax Rate for Baby wearing products and Baby Carriers? (Ring Slings, Full Buckle Carriers, Baby Wearing Accessories)
    Would greatly appreciate a response on this

    Reply

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