18% GST Goods - HSN 9030 to 9802
Updated as on 1 September 2026
Current GST reference for measuring and controlling instruments, watches and clocks, musical instruments, furniture, toys and games, miscellaneous manufactured articles, project imports and laboratory chemicals.
Current legal framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 01/2017-Integrated Tax (Rate). Schedule II prescribes 18% IGST; corresponding intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST. Notification No. 01/2026-Integrated Tax (Rate), dated 30 April 2026, as corrected on 6 May 2026, was also reviewed for tariff alignment.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. That statutory effective date is retained. The webpage update date is 1 September 2026.
Current 18% GST Rate List - HSN 9030 to 9802
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. | 9% | 9% | 18% |
| 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in Chapter 90; profile projectors. | 9% | 9% | 18% |
| 9032 | Automatic regulating or controlling instruments and apparatus. | 9% | 9% | 18% |
| 9033 | Parts and accessories, not specified or included elsewhere in Chapter 90, for machines, appliances, instruments or apparatus of Chapter 90. | 9% | 9% | 18% |
| 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or metal clad with precious metal. | 9% | 9% | 18% |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 9101. | 9% | 9% | 18% |
| 9103 | Clocks with watch movements, excluding clocks of heading 9104. | 9% | 9% | 18% |
| 9104 | Instrument-panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. | 9% | 9% | 18% |
| 9105 | Other clocks. | 9% | 9% | 18% |
| 9106 | Time-of-day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock/watch movement or synchronous motor. | 9% | 9% | 18% |
| 9107 | Time switches with clock or watch movement or with synchronous motor. | 9% | 9% | 18% |
| 9108 | Watch movements, complete and assembled. | 9% | 9% | 18% |
| 9109 | Clock movements, complete and assembled. | 9% | 9% | 18% |
| 9110 | Complete watch or clock movements, unassembled or partly assembled; incomplete assembled movements; rough watch or clock movements. | 9% | 9% | 18% |
| 9111 | Watch cases and parts thereof. | 9% | 9% | 18% |
| 9112 | Clock cases and cases of a similar type for other goods of Chapter 91, and parts thereof. | 9% | 9% | 18% |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof. | 9% | 9% | 18% |
| 9114 | Other clock or watch parts. | 9% | 9% | 18% |
| 9201 | Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. | 9% | 9% | 18% |
| 9202 | Other string musical instruments, for example guitars, violins and harps. | 9% | 9% | 18% |
| 9205 | Wind musical instruments, for example pipe organs, accordions, clarinets, trumpets and bagpipes, other than fairground organs and mechanical street organs. | 9% | 9% | 18% |
| 9206 00 00 | Percussion musical instruments, for example drums, xylophones, cymbals, castanets and maracas. | 9% | 9% | 18% |
| 9207 | Musical instruments whose sound is produced, or must be amplified, electrically. | 9% | 9% | 18% |
| 9208 | Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not elsewhere classified; decoy calls; whistles and other mouth-blown sound-signalling instruments. | 9% | 9% | 18% |
| 9209 | Parts and accessories of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. | 9% | 9% | 18% |
| 9301 | Military weapons other than revolvers and pistols. | 9% | 9% | 18% |
| 9303 | Other firearms and similar devices operating by firing an explosive charge, including sporting shotguns/rifles, signal-flare devices, blank-firing pistols/revolvers and similar goods. | 9% | 9% | 18% |
| 9304 | Other arms, including spring, air or gas guns and pistols and truncheons, excluding heading 9307. | 9% | 9% | 18% |
| 9305 | Parts and accessories of articles of headings 9301 to 9304. | 9% | 9% | 18% |
| 9306 | Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges, ammunition and projectiles and parts thereof. | 9% | 9% | 18% |
| 9307 | Swords, cutlasses, bayonets, lances and similar arms, and parts, scabbards and sheaths therefor. | 9% | 9% | 18% |
| 9401 [other than 9401 10 00] | Seats, other than heading 9402, whether or not convertible into beds, and parts thereof, excluding aircraft seats of tariff item 9401 10 00. | 9% | 9% | 18% |
| 9402 | Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs; parts thereof. | 9% | 9% | 18% |
| 9403 | Other furniture and parts thereof, other than furniture wholly made of bamboo, cane or rattan. | 9% | 9% | 18% |
| 9404 | Mattress supports; articles of bedding and similar furnishing, subject to the specific 5% exclusions for specified coir and textile products. | 9% | 9% | 18% |
| 9405 | Luminaires and lighting fittings, searchlights and spotlights and parts; illuminated signs/nameplates and the like, subject to the specific 5% kerosene-lamp/lantern entries. | 9% | 9% | 18% |
| 9406 | Prefabricated buildings. | 9% | 9% | 18% |
| 9503 | Electronic toys such as tricycles, scooters and pedal cars, including parts and accessories thereof. | 9% | 9% | 18% |
| 9504 | Video-game consoles and machines; funfair, table or parlour games, billiards, casino-game tables and automatic bowling-alley equipment, other than specified playing cards and board games. | 9% | 9% | 18% |
| 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. | 9% | 9% | 18% |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and paddling pools, other than sports goods covered at 5%. | 9% | 9% | 18% |
| 9508 | Travelling circuses and menageries; amusement-park rides and water-park amusements; fairground amusements including shooting galleries; travelling theatres. | 9% | 9% | 18% |
| 9602 | Worked vegetable or mineral carving material and articles thereof; moulded or carved articles of wax, stearin, natural gums/resins or modelling pastes; worked unhardened gelatin and articles thereof. | 9% | 9% | 18% |
| 9603 [other than 9603 10 00 and 9603 21 00] | Brushes, hand-operated mechanical floor sweepers, mops, feather dusters, prepared knots/tufts, paint pads and rollers, squeegees and similar goods, other than specified broomsticks and toothbrushes covered at 5%. | 9% | 9% | 18% |
| 9604 00 00 | Hand sieves and hand riddles. | 9% | 9% | 18% |
| 9605 | Travel sets for personal toilet, sewing, shoe cleaning or clothes cleaning. | 9% | 9% | 18% |
| 9606 21 00, 9606 22 00, 9606 29, 9606 30 | Specified buttons of plastics/base metal/coconut shell and button blanks. | 9% | 9% | 18% |
| 9608 | Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain/stylograph pens and other pens; duplicating stylos; pen/pencil holders; specified parts. | 9% | 9% | 18% |
| 9610 00 00 | Boards with writing or drawing surface, whether or not framed. | 9% | 9% | 18% |
| 9611 | Date, sealing or numbering stamps and similar hand-operated devices; hand-operated composing sticks and hand-printing sets incorporating them. | 9% | 9% | 18% |
| 9612 | Typewriter or similar ribbons prepared for giving impressions; ink-pads, whether or not inked, with or without boxes. | 9% | 9% | 18% |
| 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks. | 9% | 9% | 18% |
| 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for applying cosmetics or toilet preparations. | 9% | 9% | 18% |
| 9617 | Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners. | 9% | 9% | 18% |
| 9618 | Tailors' dummies and other lay figures; automata and other animated displays used for shop-window dressing. | 9% | 9% | 18% |
| 9620 00 00 | Monopods, bipods, tripods and similar articles. | 9% | 9% | 18% |
| 9801 | Project imports: specified machinery, prime movers, instruments, apparatus, appliances, control/transmission equipment, auxiliary equipment, components/raw materials and permitted spares for initial setting up or substantial expansion of specified projects, subject to the statutory conditions. | 9% | 9% | 18% |
| 9802 | Laboratory chemicals. | 9% | 9% | 18% |
| Any Chapter | Permanent transfer of Intellectual Property (IP) right. | 9% | 9% | 18% |
| Any Chapter | Specified supply of goods, other than capital goods and cement of heading 2523, by an unregistered person to a promoter for construction of a project where tax is payable by the promoter under reverse charge, subject to the conditions of the applicable notification. | 9% | 9% | 18% |
Important 5% Entries Within This Range
These specific Schedule I entries should not be treated as 18% merely because a broader related heading also appears in Schedule II.
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 9401 10 00 | Aircraft seats. | 5% |
| 9403 | Furniture wholly made of bamboo, cane or rattan. | 5% |
| 9404 | Coir products, except coir mattresses. | 5% |
| 9404 | Products wholly made of quilted textile materials, sale value not exceeding ₹2,500 per piece. | 5% |
| 9404 | Cotton quilts of sale value not exceeding ₹2,500 per piece. | 5% |
| 9405 | Hurricane lanterns, kerosene lamps/pressure lanterns, petromax, glass chimneys and specified parts thereof. | 5% |
| 9503 | Toy balloons made of natural rubber latex. | 5% |
| 9503 | Toys such as tricycles, scooters and pedal cars, including parts/accessories, other than electronic toys. | 5% |
| 9504 | Playing cards, chess boards, carom boards and other specified board games such as ludo, other than video-game consoles and machines. | 5% |
| 9506 | Sports goods other than articles/equipment for general physical exercise. | 5% |
| 9507 | Fishing hooks; fishing rods and other line-fishing tackle; fish landing nets, butterfly nets and similar nets; specified decoy/hunting or shooting requisites. | 5% |
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, coral, mother-of-pearl and other animal carving material and articles thereof. | 5% |
| 9603 | Broomsticks, other than brooms consisting of twigs or other vegetable material bound together, with or without handles. | 5% |
| 9603 21 00 | Toothbrushes, including dental-plate brushes. | 5% |
| 9607 | Slide fasteners and parts thereof. | 5% |
| 9615 | Combs, hair-slides, hairpins, curling pins/grips, hair-curlers and similar articles and parts, other than heading 8516 goods. | 5% |
| 9619 00 30, 9619 00 40, 9619 00 90 | Specified sanitary goods under heading 9619. | 5% |
| 9701-9706 | Specified original artworks, engravings, sculptures, stamps/collections and antiques covered by Schedule I. | 5% |
Important Rate and Classification Updates
Furniture: furniture wholly made of bamboo, cane or rattan is 5%. Other furniture under heading 9403 remains 18%.
Bedding and lighting: specified coir products, low-value quilted textile products and cotton quilts are 5%; other goods under heading 9404 remain 18%. Specified kerosene lamps, pressure lanterns and related parts are 5%, while other heading 9405 luminaires and lighting fittings remain 18%.
Toys and games: non-electronic toys are generally 5% under the specific entry, while electronic toys remain 18%. Playing cards and specified board games are 5%, while video-game consoles and other specified gaming/funfair goods remain 18%.
Sports goods: sports goods are 5%, while articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and paddling pools under the specified 9506 entry remain 18%.
Miscellaneous goods: toothbrushes, broomsticks, slide fasteners, combs/hair accessories and specified sanitary goods are covered by specific 5% entries. Other listed goods under headings 9602 to 9620 remain subject to their current Schedule II descriptions.
Out-of-range historical rows removed: the previous page contained a separate block for tractor tyres, tractor engines, hydraulic pumps and tractor parts falling outside HSN 9030-9802. Those rows have not been retained on this page because they are outside its stated HSN scope and several were affected by the 2025 rate rationalisation.
Official GST Verification
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