18% GST Goods - HSN 8540 to 9029
Updated as on 1 September 2026
Current GST reference for electrical and electronic goods, railway equipment, motor vehicles, aircraft and vessels, optical goods and measuring/testing instruments within HSN 8540 to 9029.
Current legal framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification.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 considered.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This statutory effective date is retained. The webpage update date is 1 September 2026.
Current 18% GST Rate List - HSN 8540 to 9029
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 8540 | Thermionic, cold-cathode or photo-cathode valves and tubes. | 9% | 9% | 18% |
| 8541 | Semiconductor devices; photosensitive semiconductor devices; LEDs; mounted piezo-electric crystals. | 9% | 9% | 18% |
| 8542 | Electronic integrated circuits. | 9% | 9% | 18% |
| 8543 | Electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85. | 9% | 9% | 18% |
| 8544 | Insulated wire, cable and other insulated electric conductors; optical-fibre cables made up of individually sheathed fibres. | 9% | 9% | 18% |
| 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other graphite/carbon articles of a kind used for electrical purposes. | 9% | 9% | 18% |
| 8546 | Electrical insulators of any material. | 9% | 9% | 18% |
| 8547 | Insulating fittings for electrical machines, appliances or equipment; electrical conduit tubing and joints of base metal lined with insulating material. | 9% | 9% | 18% |
| 8548 or 8549 | Waste and scrap of primary cells, batteries and electric accumulators; spent cells/batteries/accumulators; specified electrical parts not elsewhere included. | 9% | 9% | 18% |
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators. | 9% | 9% | 18% |
| 8602 | Other rail locomotives; locomotive tenders. | 9% | 9% | 18% |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than heading 8604. | 9% | 9% | 18% |
| 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled. | 9% | 9% | 18% |
| 8605 | Railway or tramway passenger coaches and other special-purpose coaches, not self-propelled. | 9% | 9% | 18% |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled. | 9% | 9% | 18% |
| 8607 | Parts of railway or tramway locomotives or rolling stock. | 9% | 9% | 18% |
| 8608 | Railway/tramway track fixtures and fittings; mechanical or electro-mechanical signalling, safety or traffic-control equipment; parts thereof. | 9% | 9% | 18% |
| 8609 | Containers, including refrigerated containers, specially designed and equipped for carriage by one or more modes of transport. | 9% | 9% | 18% |
| 8701 | Tractors, except road tractors for semi-trailers of engine capacity more than 1800 cc. | 9% | 9% | 18% |
| 8702 | Motor vehicles for transport of ten or more persons, including driver. | 9% | 9% | 18% |
| 8703 | Petrol/LPG/CNG vehicles up to 1200 cc and length up to 4000 mm. | 9% | 9% | 18% |
| 8703 | Diesel vehicles up to 1500 cc and length up to 4000 mm. | 9% | 9% | 18% |
| 8702 or 8703 | Motor vehicles cleared as fully fitted ambulances. | 9% | 9% | 18% |
| 8703 | Three-wheeled vehicles. | 9% | 9% | 18% |
| 8703 40 / 8703 60 | Specified hybrid vehicles with spark-ignition engine up to 1200 cc and length up to 4000 mm. | 9% | 9% | 18% |
| 8703 50 / 8703 70 | Specified hybrid diesel/semi-diesel vehicles up to 1500 cc and length up to 4000 mm. | 9% | 9% | 18% |
| 8704 | Motor vehicles for transport of goods. | 9% | 9% | 18% |
| 8705 | Special-purpose motor vehicles other than those principally designed for transport of persons or goods. | 9% | 9% | 18% |
| 8706 | Chassis fitted with engines, for motor vehicles of headings 8701 to 8705. | 9% | 9% | 18% |
| 8707 | Bodies, including cabs, for motor vehicles of headings 8701 to 8705. | 9% | 9% | 18% |
| 8708 | Parts and accessories of motor vehicles of headings 8701 to 8705, subject to specific tractor-part entries. | 9% | 9% | 18% |
| 8709 | Works trucks, self-propelled, without lifting/handling equipment; railway-station platform tractors; parts thereof. | 9% | 9% | 18% |
| 8711 | Motorcycles, mopeds and cycles fitted with an auxiliary motor, engine capacity not exceeding 350 cc; side-cars. | 9% | 9% | 18% |
| 8714 | Parts and accessories of vehicles of heading 8711. | 9% | 9% | 18% |
| 8715 | Baby carriages and parts thereof. | 9% | 9% | 18% |
| 8716 | Trailers and semi-trailers and other non-mechanically propelled vehicles, except specific 5% agricultural/hand/animal-drawn entries. | 9% | 9% | 18% |
| 8801 | Balloons and dirigibles, gliders and other non-powered aircraft. | 9% | 9% | 18% |
| 8804 | Parachutes, including dirigible parachutes and paragliders, rotochutes, and parts/accessories. | 9% | 9% | 18% |
| 8805 | Aircraft launching gear, deck-arrestor or similar gear; ground flying trainers and parts. | 9% | 9% | 18% |
| 8807 | Parts of goods of heading 8801. | 9% | 9% | 18% |
| 8903 | Rowing boats and canoes. | 9% | 9% | 18% |
| 8908 00 00 | Vessels and other floating structures for breaking up. | 9% | 9% | 18% |
| 9002 | Mounted lenses, prisms, mirrors and other optical elements, other than intraocular lenses. | 9% | 9% | 18% |
| 9004 | Spectacles and goggles, other than corrective spectacles/goggles. | 9% | 9% | 18% |
| 9005 | Binoculars, monoculars, other optical telescopes and mountings; other astronomical instruments and mountings, excluding radio-astronomy instruments. | 9% | 9% | 18% |
| 9006 | Photographic cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539. | 9% | 9% | 18% |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording/reproducing apparatus. | 9% | 9% | 18% |
| 9008 | Image projectors other than cinematographic; photographic enlargers and reducers. | 9% | 9% | 18% |
| 9010 | Photographic/cinematographic laboratory apparatus and equipment not elsewhere specified; negatoscopes; projection screens. | 9% | 9% | 18% |
| 9011 | Compound optical microscopes, including photomicrography, cinephotomicrography or microprojection types. | 9% | 9% | 18% |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus. | 9% | 9% | 18% |
| 9013 | Lasers other than laser diodes; other optical appliances and instruments not elsewhere specified. | 9% | 9% | 18% |
| 9014 | Direction-finding compasses; other navigational instruments and appliances. | 9% | 9% | 18% |
| 9015 | Surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. | 9% | 9% | 18% |
| 9016 | Balances of sensitivity of 5 cg or better, subject to the current tariff description. | 9% | 9% | 18% |
| 9017 | Hand-held instruments for measuring length, including measuring rods/tapes, micrometers and callipers. | 9% | 9% | 18% |
| 9023 | Instruments, apparatus and models designed for demonstrational purposes, for example in education or exhibitions, unsuitable for other uses. | 9% | 9% | 18% |
| 9024 | Machines and appliances for testing hardness, strength, compressibility, elasticity or other mechanical properties of materials. | 9% | 9% | 18% |
| 9025 | Hydrometers and similar floating instruments; thermometers, pyrometers, barometers, hygrometers and psychrometers, other than medical-use thermometers covered at 5%. | 9% | 9% | 18% |
| 9026 | Instruments and apparatus for measuring/checking flow, level, pressure or other variables of liquids or gases. | 9% | 9% | 18% |
| 9027 | Physical or chemical analysis instruments and apparatus, other than the specific medical/surgical/dental/veterinary-use entry at 5%. | 9% | 9% | 18% |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters. | 9% | 9% | 18% |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers, speed indicators, tachometers and stroboscopes. | 9% | 9% | 18% |
Important 5% Entries Within This Range
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 9001 | Contact lenses; spectacle lenses. | 5% |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof. | 5% |
| 9004 | Corrective spectacles, including goggles for correcting vision. | 5% |
| 9018 | Medical, surgical, dental or veterinary instruments and appliances, including specified electro-medical and sight-testing instruments. | 5% |
| 9019 | Mechano-therapy, massage, psychological aptitude-testing, oxygen/aerosol/artificial-respiration and other therapeutic respiration apparatus. | 5% |
| 9020 | Other breathing appliances and gas masks, subject to the statutory exclusion. | 5% |
| 9021 | Orthopaedic appliances, artificial parts of the body and other specified implanted/worn appliances, including intraocular lenses, other than hearing aids as specified. | 5% |
| 9022 | X-ray or alpha/beta/gamma radiation apparatus for medical, surgical, dental or veterinary uses and specified related generators, panels, tables and chairs. | 5% |
| 9025 | Thermometers for medical, surgical, dental or veterinary use. | 5% |
| 9027 | Physical or chemical analysis instruments and apparatus for medical, surgical, dental or veterinary use. | 5% |
| 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes. | 5% |
| 8716 80 | Hand-propelled vehicles; animal-drawn vehicles. | 5% |
| 8714 20 | Parts and accessories of carriages for disabled persons. | 5% |
| 88 or any chapter | Specified scientific and technical instruments, equipment, parts, tools, modules and consumables required for launch vehicles, satellites and payloads. | 5% |
| 8802 | Aircraft other than for personal use, subject to the specific Schedule I entry. | 5% |
| 8806 | Unmanned aircraft. | 5% |
| 8807 | Parts of goods of heading 8802 or 8806. | 5% |
| 8901, 8902, 8904-8907 | Specified commercial vessels, fishing vessels, tugs, floating structures and their parts. | 5% |
Important 40% Entries Within This Range
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 8703 | Other motor cars and motor vehicles principally designed for transport of persons not falling in the specified 18% entries. | 40% |
| 8703 40 / 8703 60 | Specified hybrid vehicles exceeding 1200 cc or 4000 mm. | 40% |
| 8703 50 / 8703 70 | Specified hybrid diesel/semi-diesel vehicles exceeding 1500 cc or 4000 mm. | 40% |
| 8711 | Motorcycles of engine capacity exceeding 350 cc. | 40% |
| 8802 | Aircraft for personal use. | 40% |
| 8903 | Yachts and other vessels for pleasure or sports. | 40% |
Key Classification and Rate Updates
Motor vehicles: the current rate structure places specified small petrol/LPG/CNG cars, small diesel cars, ambulances, three-wheelers and specified small hybrids at 18%, while larger motor cars and specified larger hybrids are in the 40% Schedule. Motorcycles up to 350 cc are 18%; motorcycles above 350 cc are 40%.
Commercial vehicles: motor vehicles for transport of ten or more persons, goods vehicles, chassis, bodies and most motor-vehicle parts are now covered at 18%, subject to specific entries and exclusions.
Optical and medical goods: contact lenses, spectacle lenses, spectacle frames, corrective spectacles and a broad set of medical, surgical, dental and veterinary instruments are now covered at 5%, while non-corrective spectacles and many general optical/testing instruments remain at 18%.
HSN 9023 correction: the earlier page incorrectly repeated the X-ray description under heading 9023. Heading 9023 covers demonstrational instruments, apparatus and models, such as those used in education or exhibitions.
Aircraft and vessels: specified commercial aircraft, unmanned aircraft and commercial vessels are covered by 5% entries, while aircraft for personal use and yachts/pleasure vessels are covered at 40%. Rowing boats and canoes are 18%.
Always verify the precise tariff item, statutory description, exclusions and conditions before applying a GST rate.