18% GST Goods - HSN 7501 to 8309
Updated as on 1 September 2026
Current GST reference for nickel, aluminium, lead, zinc, tin and other base metals, tools and cutlery, and specified articles of base metal under HSN 7501 to 8309.
Current legal framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification. Schedule II prescribes 18% IGST; corresponding intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST. The 2026 tariff-alignment amendment has also been taken into account.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. That is a statutory effective date and is retained. The webpage update date is 1 September 2026.
Contents
Current 18% GST Rate List - HSN 7501 to 8309
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 7501 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. | 9% | 9% | 18% |
| 7502 | Unwrought nickel. | 9% | 9% | 18% |
| 7503 | Nickel waste and scrap. | 9% | 9% | 18% |
| 7504 | Nickel powders and flakes. | 9% | 9% | 18% |
| 7505 | Nickel bars, rods, profiles and wire. | 9% | 9% | 18% |
| 7506 | Nickel plates, sheets, strip and foil. | 9% | 9% | 18% |
| 7507 | Nickel tubes, pipes and tube or pipe fittings, for example couplings, elbows and sleeves. | 9% | 9% | 18% |
| 7508 | Other articles of nickel. | 9% | 9% | 18% |
| 7601 | Unwrought aluminium. | 9% | 9% | 18% |
| 7602 | Aluminium waste and scrap. | 9% | 9% | 18% |
| 7603 | Aluminium powders and flakes. | 9% | 9% | 18% |
| 7604 | Aluminium bars, rods and profiles. | 9% | 9% | 18% |
| 7605 | Aluminium wire. | 9% | 9% | 18% |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. | 9% | 9% | 18% |
| 7607 | Aluminium 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 mm. | 9% | 9% | 18% |
| 7608 | Aluminium tubes and pipes. | 9% | 9% | 18% |
| 7609 | Aluminium tube or pipe fittings, for example couplings, elbows and sleeves. | 9% | 9% | 18% |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures; aluminium plates, rods, profiles, tubes and the like prepared for use in structures. | 9% | 9% | 18% |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers for any material other than compressed or liquefied gas, capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. | 9% | 9% | 18% |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers, other than milk cans made of aluminium covered by the 5% entry. | 9% | 9% | 18% |
| 7613 | Aluminium containers for compressed or liquefied gas. | 9% | 9% | 18% |
| 7614 | Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated. | 9% | 9% | 18% |
| 7615 | All goods other than table, kitchen or other household articles of aluminium; utensils; and milk cans made of aluminium. | 9% | 9% | 18% |
| 7616 | Other articles of aluminium, other than goods specifically covered by a concessional entry. | 9% | 9% | 18% |
| 7801 | Unwrought lead. | 9% | 9% | 18% |
| 7802 | Lead waste and scrap. | 9% | 9% | 18% |
| 7804 | Lead plates, sheets, strip and foil; lead powders and flakes. | 9% | 9% | 18% |
| 7806 | Other articles of lead, including sanitary fixtures and Indian lead seals. | 9% | 9% | 18% |
| 7901 | Unwrought zinc. | 9% | 9% | 18% |
| 7902 | Zinc waste and scrap. | 9% | 9% | 18% |
| 7903 | Zinc dust, powders and flakes. | 9% | 9% | 18% |
| 7904 | Zinc bars, rods, profiles and wire. | 9% | 9% | 18% |
| 7905 | Zinc plates, sheets, strip and foil. | 9% | 9% | 18% |
| 7907 | Other articles of zinc, including sanitary fixtures. | 9% | 9% | 18% |
| 8001 | Unwrought tin. | 9% | 9% | 18% |
| 8002 | Tin waste and scrap. | 9% | 9% | 18% |
| 8003 | Tin bars, rods, profiles and wire. | 9% | 9% | 18% |
| 8007 | Other articles of tin. | 9% | 9% | 18% |
| 8101 to 8112 | Other base metals, including tungsten, molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium, rhenium and thallium, and articles thereof, including waste and scrap. | 9% | 9% | 18% |
| 8113 | Cermets and articles thereof, including waste and scrap. | 9% | 9% | 18% |
| 8202 | Hand saws; blades for saws of all kinds, including slitting, slotting or toothless saw blades. | 9% | 9% | 18% |
| 8203 | Files, rasps, pliers, pincers, tweezers, metal-cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. | 9% | 9% | 18% |
| 8204 | Hand-operated spanners and wrenches, including torque meter wrenches but excluding tap wrenches; interchangeable spanner sockets, with or without handles. | 9% | 9% | 18% |
| 8205 | Hand tools, including glaziers' diamonds, not elsewhere specified or included; blow lamps; vices, clamps and the like; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. | 9% | 9% | 18% |
| 8206 | Tools of two or more of headings 8202 to 8205, put up in sets for retail sale. | 9% | 9% | 18% |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools, including dies for drawing or extruding metal and rock-drilling or earth-boring tools. | 9% | 9% | 18% |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances. | 9% | 9% | 18% |
| 8209 | Plates, sticks, tips and the like for tools, unmounted, of cermets. | 9% | 9% | 18% |
| 8210 00 00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. | 9% | 9% | 18% |
| 8211 | Knives with cutting blades, serrated or not, including pruning knives, other than knives of heading 8208, and blades therefor. | 9% | 9% | 18% |
| 8212 | Razors and razor blades, including razor blade blanks in strips. | 9% | 9% | 18% |
| 8213 00 00 | Scissors, tailors' shears and similar shears, and blades therefor. | 9% | 9% | 18% |
| 8214 | Other articles of cutlery, including hair clippers, butchers' or kitchen cleavers, choppers and mincing knives; manicure or pedicure sets and instruments, including nail files, other than pencil sharpeners. | 9% | 9% | 18% |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. | 9% | 9% | 18% |
| 8301 | Padlocks and locks, whether key, combination or electrically operated, of base metal; clasps and frames with clasps incorporating locks; keys for the foregoing articles. | 9% | 9% | 18% |
| 8302 | Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests and the like; hat-racks, brackets and similar fixtures; castors; automatic door closers. | 9% | 9% | 18% |
| 8303 | Armoured or reinforced safes, strong-boxes, strong-room doors and safe-deposit lockers, cash or deed boxes and the like, of base metal. | 9% | 9% | 18% |
| 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. | 9% | 9% | 18% |
| 8305 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles of base metal; staples in strips of base metal. | 9% | 9% | 18% |
| 8307 | Flexible tubing of base metal, with or without fittings. | 9% | 9% | 18% |
| 8308 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal; tubular or bifurcated rivets; beads and spangles of base metal. | 9% | 9% | 18% |
| 8309 | Stoppers, 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 metal. | 9% | 9% | 18% |
Important 5% and Nil-Rate Entries Within This Range
Specific descriptions within this HSN range are taxable at a lower rate or Nil. They should not be treated as 18% merely because the wider chapter or related heading contains 18% goods.
| HSN / Heading | Description | Current GST Rate |
|---|---|---|
| 7612 or 7615 | Milk cans made of aluminium. | 5% |
| 7615 | Table, kitchen or other household articles of aluminium; utensils. | 5% |
| 7616 99 90 | Qualifying handicraft aluminium artware. | 5% |
| 8201 | Hand tools of the specified agricultural, horticultural or forestry kinds, including spades, shovels, mattocks, picks, hoes, forks, rakes, axes, secateurs, pruners, scythes and sickles. | 5% |
| 8214 | Pencil sharpeners. | Nil |
| 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments of base metal; photograph/picture frames; mirrors of base metal; metal bidriware. | 5% |
Important Classification Notes
HSN 7615: the old page showed the rate fields blank. Under the current schedule, aluminium goods under this heading are 18% except table, kitchen or other household articles, utensils and specified aluminium milk cans, which are covered at 5%.
HSN 8201: specified agricultural, horticultural and forestry hand tools fall in the 5% Schedule. Headings 8202 through 8215 are generally 18%, subject to the specific Nil-rate treatment for pencil sharpeners under heading 8214.
HSN 8211 and 8215: these current 18% entries have been included even though they were missing from the earlier page.
HSN 8306: bells, gongs, statuettes and other ornaments, photograph/picture frames, mirrors of base metal and metal bidriware are covered at 5% under the current Schedule I and are therefore not included in the 18% table.
Official GST Verification
Before invoicing or filing returns, verify the exact tariff classification, statutory description, exclusions, conditions and any later amendment applicable to the goods.