18% GST Goods. Items with 18 Percent GST

 

 

List of Goods for GST rates reduced to 18% on 10.11.2017 by GST Council.

 

 

 

Heading/ Sub-heading Description of Goods Compensation Cess Rate
2106 90 20 Pan-masala 60%
 

2202 10 10

 

Aerated waters

 

12%

 

2202 10 20

 

Lemonade

 

12%

 

2202 10 90

 

Lemonade

 

12%

 

2401

 

Unmanufactured tobacco (without lime tube) - bearing a brand name

 

71%

 

2401

 

Unmanufactured tobacco (without lime tube) - bearing a brand name

 

71%

 

2401

 

Unmanufactured tobacco (with lime tube) - bearing a brand name

 

65%

 

2401 30 00

 

Tobacco refuse, bearing a brand name

 

61%

 

2402 10 10

 

Cigar and cheroots

 

21% or Rs. 4170 per thousand, whichever is higher

 

2402 10 20

 

Cigarillos

 

21% or Rs. 4170 per thousand, whichever is higher

 

2402 20 10

 

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres

 

5% + Rs.2076 per thousand

 

2402 20 20

 

Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres

 

5% + Rs.3668 per thousand

 

2402 20 30

 

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

 

5% + Rs 2076 per thousand

 

2402 20 40

 

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

 

5% + Rs.2747 per thousand

 

2402 20 50

 

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

 

5% + Rs.3668 per thousand

 

2402 20 90

 

Other cigarettes containing tobacco

 

36% + Rs.4170 per thousand

 

2402 90 10

 

Cigarettes of tobacco substitutes

 

Rs.4006 per thousand

 

2402 90 20

 

Cigarillos of tobacco substitutes

 

12.5% or Rs. 4,006 per thousand whichever is higher

 

2402 90 90

 

Other

 

12.5% or Rs. 4,006 per thousand whichever is higher

 

2403 11 10

 

'Hookah' or 'gudaku' tobacco bearing a brand name

 

72%

 

2403 11 10

 

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name

 

17%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

Compensation Cess Rate

 

2403 11 90

 

Other water pipe smoking tobacco not bearing a brand name

 

11%

 

2403 19 10

 

Smoking mixtures for pipes and cigarettes

 

290%

 

2403 19 90

 

Other smoking tobacco bearing a brand name

 

49%

 

2403 19 90

 

Other smoking tobacco not bearing a brand name

 

11%

 

2403 91 00

 

"Homogenised" or "reconstituted" tobacco, bearing a brand name

 

72

 

2403 99 10

 

Chewing tobacco (without lime tube)

 

160%

 

2403 99 10

 

Chewing tobacco (with lime tube)

 

142%

 

2403 99 10

 

Tobacco refuse, bearing a brand name

 

61%

 

2402 10 10

 

Filter khaini

 

160%

 

2403 99 20

 

Preparations containing chewing tobacco

 

72%

 

2403 99 30

 

Jarda scented tobacco

 

160%

 

2403 99 40

 

Snuff

 

72%

 

2403 99 50

 

Preparations containing snuff

 

72%

 

2403 99 60

 

Tobacco extracts and essence bearing a brand name

 

72%

 

2403 99 60

 

Tobacco extracts and essence not bearing a brand name

 

65%

 

2403 99 70

 

Cut tobacco

 

20%

 

2403 99 90

 

Pan masala containing tobacco ‘Gutkha'

 

204%

 

2403 99 90

 

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name

 

96%

 

2403 99 90

 

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

 

89%

 

2701

 

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

 

Rs. 400 per Tonne

 

2702

 

Lignite, whether or not agglomerated, excluding jet

 

Rs. 400 per Tonne


 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

Compensation Cess Rate

 

2703

 

Peat (including peat litter), whether or not agglomerated

 

Rs. 400 per Tonne

 

8702 10

 

Motor vehicles for the transport of ten or more persons, including the driver

 

15%

 

8703

 

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

 

Nil

 

8703 10 10, 8703 80

 

Electrically operated vehicles, including three wheeled electric motor vehicles

 

Nil

 

8703

 

Three wheeled vehicles

 

Nil

 

8703

 

Cars for physically handicapped persons, subject to the following conditions.

a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

 

Nil

 

8703 40, 8703 50

 

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; 
a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
b) Three wheeled vehicles
c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

 

Nil

 

8703 60, 8703 70

 

Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; 
a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
b) Three wheeled vehicles
c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

 

Nil

 

8703

 

Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

 

Nil

 

8703 21 or 8703 22

 

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

 

1%

 

8703 31

 

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under

 

3%

 

8703

 

All goods other than Compensation cess 15% those mentioned with compensation cess as Nil

 

15%

 

8711

 

Motorcycles of engine capacity exceeding 350 cc

 

3%

 

88020

 

Other aircraft (for example, helicopters, aeroplanes), for personal use

 

3%

 

8903

 

Yacht and other vessels for pleasure or sports

 

3%

 

 

 

 

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