18% GST items with effect from 22.09.2025. List of items changed to 18% GST.

Chapter /
Heading /
Sub-heading
/ Tariff item		 Description of Goods GST Fron GST to
2403 Bidis 28% 18%
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28% 18%
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5% 18%
2702 Lignite, whether or not agglomerated, excluding jet 5% 18%
2703 Peat (including peat litter), whether or not agglomerated 5% 18%
2906 1190 Other than natural menthol 12% 18%
2906 1190,
30, 3301		 Following goods made from other than natural menthol,
namely:
a. Menthol and menthol crystals
b. Peppermint (Mentha oil)
c. Fractionated/ de-terpinated mentha oil (DTMO)
d. De-mentholised oil(DMO)
e. Spearmint oil
f. Mentha piperita oil		 12% 18%
3307 4100 Odoriferous preparations which operate by burning (other
than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)		 12% 18%
3826 Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) 12% 18%
4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] 28% 18%
4702 Chemical wood pulp, dissolving grades 12% 18%
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks] 12% 18%
4804 Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 4802 or 4803		 12% 18%
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12% 18%
4806 20 00 Greaseproof papers 12% 18%
4806 40 10 Glassine papers 12% 18%
4807 Composite paper and paperboard (made by sticking flat
layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets		 12% 18%
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 12% 18%
4810 Paper and paperboard, coated on one or both sides with
kaolin (China clay) or other inorganic substances, with or
without a binder, and with no other coating, whether or not
surface-coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets of any size		 12% 18%
61 Articles of apparel and clothing accessories, knitted or
crocheted, of sale value exceeding Rs. 2500 per piece		 12% 18%
62 Articles of apparel and clothing accessories, not knitted or
crocheted, of sale value exceeding Rs. 2500 per piece		 12% 18%
63 [oth er than
6309]		 Other made up textile articles, sets of sale value exceeding
Rs. 2500 per piece [other than Worn clothing and other worn articles; rags]		 12% 18%
64 Footwear of sale value exceeding Rs.2500 per pair 18% 18%
8407 Spark-ignition reciprocating or rotary internal combustion
piston engine [other than aircraft engines]		 28% 18%
8408 Compression-ignition internal combustion piston engines
(diesel or semi-diesel engines)		 28% 18%
8409 Parts suitable for use solely or principally with the engines
of heading 8407 or 8408		 28% 18%
8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or
cooling medium pumps for internal combustion piston
engines [8413 30]		 28% 18%
8415 Air-conditioning machines, comprising a motor-driven fan
and elements for changing the temperature and humidity,
including those machines in which the humidity cannot be
separately regulated		 28% 18%
8422 Dish washing machines, household [8422 11 00] and other
[8422 19 00]		 28% 18%
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks 28% 18%
8511 Electrical ignition or starting equipment of a kind used for
spark-ignition or compression-ignition internal combustion
engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines		 28% 18%
8528 Television sets (including LCD and LED television);
Monitors and projectors, not incorporating television
reception apparatus; reception apparatus for television,
whether or not incorporating radio-broadcast receiver or
sound or video recording or reproducing apparatus, set top
box for television and Television set (including LCD and
LED television).		 28% 18%
8701 Road tractors for semi-trailers of engine capacity more than
1800 cc		 28% 18%
8702 Motor vehicles for the transport of ten or more persons,
including the driver [other than buses for use in public
transport, which exclusively run on Bio-fuels which is
already at 18%]		 28% 18%
8703 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.		 28% 18%
8703 Diesel driven motor vehicles of engine capacity not
exceeding 1500 cc and of length not exceeding 4000 mm.		 28% 18%
8702 or 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		 28% 18%
8703 Three wheeled vehicles 28% 18%
8703 40,
8703 60		 Motor vehicles with both spark-ignition internal combustion
reciprocating piston engine and electric motor as motors for
propulsion, of engine capacity not exceeding 1200cc and of
length not exceeding 4000 mm		 28% 18%
870 3 50,
8703 70		 Motor vehicles with both compression-ignition internal
combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm		 28% 18%
8704 Motor vehicles for the transport of goods [other than
Refrigerated motor vehicles which is already at 18%]		 28% 18%
8706 Chassis fitted with engines, for the motor vehicles of
headings 8701 to 8705		 28% 18%
8707 Bodies (including cabs), for the motor vehicles of headings
8701 to 8705		 28% 18%
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28% 18%
8711 Motorcycles of engine capacity (including mopeds) and
cycles fitted with an auxiliary motor, with or without
side-cars, of an engine capacity not exceeding 350cc; side
cars		 28% 18%
8714 Parts and accessories of vehicles of heading 8711 28% 18%
8903 Rowing boats and canoes 28% 18%
9401 20 00 Seats of a kind used for motor vehicles 28% 18%
9404 Products wholly made of quilted textile material exceeding
Rs. 2500 per piece		 28% 18%
9404 Cotton quilts of sale value exceeding Rs. 2500 per piece 28% 18%
9804 All dutiable articles intended for personal use 28% 18%
Any Chapter Goods specified in the List required in connection with :
(1) Petroleum operations undertaken under petroleum
exploration licenses or mining leases, granted by the
Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or
(2) Petroleum operations undertaken under specified
contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or
(4) Petroleum operations undertaken under specified
contracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under
specified contracts under the Coal Bed Methane Policy.		 12% 18%

 

18% GST Goods. Items with 18 Percent GST

01.04.2023

List of Goods with 18% Goods and Services Tax Rate are listed below.

 

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

Pastry, cakes, biscuits and other bakers' 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%

2404 12 00 Products containing nicotine and intended for inhalation without combustion 9% 9% 18%
2404 91 00, 2404 92 00, 2404 99 00 Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation 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%
2601 Iron ores and concentrates, including
roasted iron pyrites 		9% 9% 18%
2602 Manganese ores and concentrates,
including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 		9% 9% 18%
2603 Copper ores and concentrates 9% 9% 18%
2604 Nickel ores and concentrates 9% 9% 18%
2605 Cobalt ores and concentrates 9% 9% 18%
2606 Aluminium ores and concentrates 9% 9% 18%
2607 Lead ores and concentrates 9% 9% 18%
2608 Zinc ores and concentrates 9% 9% 18%
2609 Tin ores and concentrates 9% 9% 18%
2610 Chromium ores and concentrates 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; Avgas [other than kerosene PDS, 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%

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;
glass frit or other glass, in the form of powder, granules or flakes

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%
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%

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%

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.