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18% GST Goods. Items with 18 Percent GST

October 2020

List of Goods with 18% Goods and Services Tax Rate are listed below. This is the original list published at the beginning. Later GST council has included more items in 18% list which are shown separately in other list of particular dates.

 

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

1107 Malt, whether or not roasted 9% 9% 18%

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder

9%

9%

18%

1404 90 10

Bidi wrapper leaves (tendu)

9%

9%

18%

1404 90 50

Indian katha

9%

9%

18%

1517 10

All goods i.e. Margarine, Linoxyn

9%

9%

18%

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

9%

9%

18%

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

9%

9%

18%

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

9%

9%

18%

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

9%

9%

18%

1704

Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]

9%

9%

18%

1804 Cocoa butter, fat and oil 9% 9% 18%
1805 Cocoa powder, not containing added sugar or sweetening matter 9% 9% 18%
1806 Chocolates and other food preparations containing cocoa 9% 9% 18%

1901[other than 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 mixes and doughs for the preparation of bakers' wares of heading 1905]

9%

9%

18%

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

9%

9%

18%

1905 [other than 1905 32 11, 1905 90 40]

Pastry, cakes, biscuits and other bakersí wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products

9%

9%

18%

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 9% 9% 18%

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

9%

9%

18%

2104

Soups and broths and preparations therefor; homogenised composite food preparations

9%

9%

18%

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

9%

9%

18%

2106

Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]

9%

9%

18%

 

 

 

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles

9%

9%

18%

2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] 9% 9% 18%

2207

Ethyl alcohol and other spirits, denatured, of any strength[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]

9%

9%

18%

2209

Vinegar and substitutes for vinegar obtained from acetic acid

9%

9%

18%

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

9%

9%

18%

2516 12 00 Granite, other than blocks 9% 9% 18%

2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

9%

9%

18%

2620

Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

9%

9%

18%

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste

9%

9%

18%

2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 9% 9% 18%

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

9%

9%

18%

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

9%

9%

18%

2710

Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]

9%

9%

18%

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

9%

9%

18%

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

9%

9%

18%

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

9%

9%

18%

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

9%

9%

18%

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

9%

9%

18%

28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]

9%

9%

18%

29

All organic chemicals other than giberellic acid

9%

9%

18%

30

Nicotine polacrilex gum

9%

9%

18%

3102

Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers

9%

9%

18%

3103

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

9%

9%

18%

3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

9%

9%

18%

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

9%

9%

18%

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

9%

9%

18%

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

9%

9%

18%

3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

9%

9%

18%

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

9%

9%

18%

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

9%

9%

18%

3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

9%

9%

18%

3207

Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry

9%

9%

18%

3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 9% 9% 18%
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 9% 9% 18%
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 9% 9% 18%
3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 9% 9% 18%

3211 00 00

Prepared driers

9%

9%

18%

3212

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

9%

9%

18%

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

9%

9%

18%

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

9%

9%

18%

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

9%

9%

18%

18% GST Items Complete List.

Open the below given pages to get complete list of 18% GST items

GST Heads
1107 to 3302 head 18% GST Goods
3303 to 3801 head 18% GST Goods
3802 to 4201 head 18% GST Goods
4202 to 4819 head 18% GST Goods
4820 to 6801 head 18% GST Goods
6802 to 7020 head 18% GST Goods
7201 to 7419 head 18% GST Goods
7501 to 8309 head 18% GST Goods
8310 to 8459 head 18% GST Goods
8460 to 8539 head 18% GST Goods
8540 to 9029 head 18% GST Goods
9030 to 9802 head 18% GST Goods

Note: Please cross check the updated list from the GST website of Government Department. We have tried our level best to present the latest GST rates. We are not responsible for any loss due to error omission in the list.

 

 

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