18% GST Goods - HSN 8460 to 8539
Updated as on 1 September 2026
Updated GST reference for machine tools, computers and office machines, industrial machinery, electric motors, batteries, domestic appliances, telecom equipment, televisions, signalling equipment and electrical apparatus within HSN 8460 to 8539.
Current legal framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification.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 to the corresponding Central Tax (Rate) notification has also been taken into account.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This statutory date is retained. The webpage update date is 1 September 2026.
Contents
Current 18% GST Rate List - HSN 8460 to 8539
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 8460 | Machine-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 8461. | 9% | 9% | 18% |
| 8461 | Machine-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 included. | 9% | 9% | 18% |
| 8462 | Machine-tools, including presses, for working metal by forging, hammering, die-forging, bending, folding, straightening, flattening, shearing, punching, notching or nibbling; presses for working metal or metal carbides not otherwise specified. | 9% | 9% | 18% |
| 8463 | Other machine-tools for working metal or cermets without removing material. | 9% | 9% | 18% |
| 8464 | Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials, or for cold-working glass. | 9% | 9% | 18% |
| 8465 | Machine-tools, including nailing, stapling, gluing or assembling machines, for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. | 9% | 9% | 18% |
| 8466 | Parts and accessories suitable for use solely or principally with machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments; tool holders for hand tools. | 9% | 9% | 18% |
| 8467 | Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor. | 9% | 9% | 18% |
| 8468 | Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface-tempering machines and appliances. | 9% | 9% | 18% |
| 8469 | Typewriters other than printers of heading 8443; word-processing machines, where classifiable under the current tariff and not covered by a specific concessional entry. | 9% | 9% | 18% |
| 8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting, postage-franking, ticket-issuing and similar machines incorporating a calculating device; cash registers. | 9% | 9% | 18% |
| 8471 | Automatic 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 included. | 9% | 9% | 18% |
| 8472 | Other office machines, including duplicating, addressing, automatic banknote dispensing, coin sorting/counting/wrapping, pencil-sharpening, perforating or stapling machines, other than qualifying Braille typewriters covered by the concessional assistive-device entry. | 9% | 9% | 18% |
| 8473 | Parts and accessories, other than covers, carrying cases and the like, suitable for use solely or principally with machines of headings 8470 to 8472. | 9% | 9% | 18% |
| 8474 | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances; machinery for agglomerating, shaping or moulding mineral fuels, ceramic paste, cement, plaster or other mineral products; foundry sand-moulding machines. | 9% | 9% | 18% |
| 8475 | Machines for assembling electric or electronic lamps, tubes, valves or flashbulbs in glass envelopes; machines for manufacturing or hot-working glass or glassware. | 9% | 9% | 18% |
| 8476 | Automatic goods-vending machines, including money-changing machines. | 9% | 9% | 18% |
| 8477 | Machinery for working rubber or plastics, or for manufacturing products from these materials, not specified or included elsewhere in Chapter 84. | 9% | 9% | 18% |
| 8478 | Machinery for preparing or making up tobacco, not specified or included elsewhere in Chapter 84. | 9% | 9% | 18% |
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84, other than composting machines. | 9% | 9% | 18% |
| 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal, metal carbides, glass, mineral materials, rubber or plastics. | 9% | 9% | 18% |
| 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing and thermostatically controlled valves. | 9% | 9% | 18% |
| 8482 | Ball bearings and roller bearings. | 9% | 9% | 18% |
| 8483 | Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing, ball or roller screws, gear boxes and other speed changers, flywheels, pulleys, clutches and shaft couplings. | 9% | 9% | 18% |
| 8484 | Gaskets 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; mechanical seals. | 9% | 9% | 18% |
| 8485 | Machines for additive manufacturing. | 9% | 9% | 18% |
| 8486 | Machines and apparatus used solely or principally for manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat-panel displays; specified related machines, parts and accessories. | 9% | 9% | 18% |
| 8487 | Machinery parts not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in Chapter 84. | 9% | 9% | 18% |
| 84 or 85 | E-waste as defined in the applicable GST rate entry, subject to the statutory definition and current e-waste rules referred to in the notification. | 9% | 9% | 18% |
| 8501 | Electric motors and generators, excluding generating sets. | 9% | 9% | 18% |
| 8502 | Electric generating sets and rotary converters. | 9% | 9% | 18% |
| 8503 | Parts suitable for use solely or principally with machines of heading 8501 or 8502. | 9% | 9% | 18% |
| 8504 | Electrical transformers, static converters and inductors, other than chargers or charging stations for electrically operated vehicles covered at 5%. | 9% | 9% | 18% |
| 8505 | Electro-magnets; permanent magnets and articles intended to become permanent magnets; electro-magnetic or permanent-magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches, brakes and lifting heads. | 9% | 9% | 18% |
| 8506 | Primary cells and primary batteries. | 9% | 9% | 18% |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular, including lithium-ion batteries and power banks where classifiable under this heading. | 9% | 9% | 18% |
| 8508 | Vacuum cleaners. | 9% | 9% | 18% |
| 8509 | Electro-mechanical domestic appliances with self-contained electric motor, other than vacuum cleaners of heading 8508. | 9% | 9% | 18% |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor. | 9% | 9% | 18% |
| 8511 | Electrical ignition or starting equipment for spark-ignition or compression-ignition internal-combustion engines; generators and cut-outs of a kind used with such engines. | 9% | 9% | 18% |
| 8512 | Electrical lighting or signalling equipment, excluding articles of heading 8539; windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. | 9% | 9% | 18% |
| 8513 | Portable electric lamps designed to function by their own source of energy, other than lighting equipment of heading 8512. | 9% | 9% | 18% |
| 8514 | Industrial or laboratory electric furnaces and ovens, including induction or dielectric-loss types; other industrial or laboratory equipment for heat treatment of materials by induction or dielectric loss. | 9% | 9% | 18% |
| 8515 | Electric, laser/light/photo-beam, ultrasonic, electron-beam, magnetic-pulse or plasma-arc soldering, brazing or welding machines and apparatus; electric machines and apparatus for hot spraying metals or cermets. | 9% | 9% | 18% |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space/soil heating apparatus; electro-thermic hairdressing apparatus and hand dryers; electric smoothing irons; other domestic electro-thermic appliances, other than solar cookers; electric heating resistors other than heading 8545. | 9% | 9% | 18% |
| 8517 | All goods of heading 8517. | 9% | 9% | 18% |
| 8518 | Microphones and stands; loudspeakers; headphones and earphones; microphone/loudspeaker sets; audio-frequency electric amplifiers and electric sound amplifier sets. | 9% | 9% | 18% |
| 8519 | Sound recording or reproducing apparatus. | 9% | 9% | 18% |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner. | 9% | 9% | 18% |
| 8522 | Parts and accessories suitable for use solely or principally with apparatus of headings 8519 or 8521. | 9% | 9% | 18% |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for recording sound or other phenomena, whether or not recorded, including matrices and masters for production of discs, excluding Chapter 37 products. | 9% | 9% | 18% |
| 8524 | Flat-panel display modules, whether or not incorporating touch-sensitive screens. | 9% | 9% | 18% |
| 8525 | Closed-circuit television equipment, transmission apparatus for radio-broadcasting or television, television cameras, digital cameras and video camera recorders, other than qualifying two-way radios under 8525 60 covered at 5%. | 9% | 9% | 18% |
| 8526 | Radar apparatus, radio navigational-aid apparatus and radio remote-control apparatus. | 9% | 9% | 18% |
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined in the same housing with sound recording/reproducing apparatus or a clock. | 9% | 9% | 18% |
| 8528 | Television sets, including LCD/LED televisions; computer monitors; set-top boxes; monitors and projectors not incorporating television reception apparatus; television reception apparatus whether or not incorporating radio receivers or sound/video recording or reproducing apparatus. | 9% | 9% | 18% |
| 8529 | Parts suitable for use solely or principally with apparatus of headings 8525 to 8528. | 9% | 9% | 18% |
| 8530 | Electrical signalling, safety or traffic-control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields, other than heading 8608. | 9% | 9% | 18% |
| 8531 | Electric sound or visual signalling apparatus, such as bells, sirens, indicator panels and burglar or fire alarms, other than headings 8512 or 8530. | 9% | 9% | 18% |
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set). | 9% | 9% | 18% |
| 8533 | Electrical resistors, including rheostats and potentiometers, other than heating resistors. | 9% | 9% | 18% |
| 8534 00 00 | Printed circuits. | 9% | 9% | 18% |
| 8535 | Electrical apparatus for switching/protecting circuits or making connections to or in circuits, for a voltage exceeding 1,000 volts. | 9% | 9% | 18% |
| 8536 | Electrical apparatus for switching/protecting circuits or making connections to or in circuits, for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical-fibre bundles or cables. | 9% | 9% | 18% |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus of heading 8535 or 8536 for electric control or distribution of electricity, including specified numerical-control apparatus. | 9% | 9% | 18% |
| 8538 | Parts suitable for use solely or principally with apparatus of heading 8535, 8536 or 8537. | 9% | 9% | 18% |
| 8539 | Electrical filament or discharge lamps, including sealed-beam lamp units and ultraviolet or infrared lamps; arc lamps, as specified in Schedule II. | 9% | 9% | 18% |
Important 5% Entries and Exclusions
Specific goods in this range fall under the 5% Schedule. These specific descriptions take precedence over a broader 18% heading when all conditions of the concessional entry are satisfied.
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 8479 | Composting machines. | 5% |
| 84, 85 or 94 | Specified renewable-energy devices and parts for their manufacture, including biogas plants, solar power-based devices, solar power generators, wind mills/WOEG, waste-to-energy plants/devices, solar lanterns/lamps, ocean/tidal energy devices/plants and photovoltaic cells/modules/panels. | 5% |
| 8504 | Charger or charging station for electrically operated vehicles. | 5% |
| 8525 60 | Two-way radio (walkie-talkie) used by defence, police and paramilitary forces, etc. | 5% |
| 8472 / qualifying List 1 goods | Braille typewriters and other qualifying assistive devices specifically covered by the concessional entry, subject to its conditions. | 5% |
| 8516 | Solar cookers, where covered by the specific 5% entry. | 5% |
Key Rate and Classification Updates
HSN 8510, 8512 and 8513: the earlier page left these rate fields blank. They are expressly covered in the current 18% Schedule and are shown as 9% CGST + 9% SGST/UTGST or 18% IGST.
HSN 8518: the current Schedule II description covers loudspeakers generally; the former exclusion for a single loudspeaker mounted in its enclosure has therefore not been carried forward.
HSN 8528: the current 18% entry covers television sets, computer monitors, set-top boxes, monitors and projectors without the old screen-size restrictions shown on the previous page.
HSN 8479: composting machines are specifically covered at 5%, while other machines and mechanical appliances of heading 8479 remain in the 18% Schedule.
Renewable-energy goods: specified renewable-energy devices and parts under Chapters 84, 85 or 94 are covered at 5% under the specific Schedule I entry.
HSN 8504: chargers or charging stations for electrically operated vehicles are 5%; other electrical transformers, static converters and inductors under the Schedule II entry remain at 18%.
HSN 8525 60: qualifying two-way radios used by defence, police and paramilitary forces are 5%; the wider heading remains subject to the 18% entry.
HSN 8539: apply the precise current tariff description and classification. The present Schedule II expressly covers the electrical filament/discharge-lamp goods specified under heading 8539 at 18%.
Official GST Verification
Before invoicing or filing returns, verify the exact tariff item, statutory description, exclusions, conditions and any later amendment applicable to the goods.