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18% GST Items Heading 9030 to 9802

October 2020

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; 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 this Chapter; 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 this Chapter) 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 of 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 or watch movement or with synchronous motor (for example, time-registers, time-recorders) 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%
9114 Other clock parts 9% 9% 18%
9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements 9% 9% 18%
9111 Watch cases and part thereof 9% 9% 18%
9112 Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof 9% 9% 18%
9113 Watch straps, watch bands and watch bracelets, and parts thereof”; 9% 9% 18%
9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 9% 9% 18%
9202 Other string musical instruments (for example, guitars, violins, harps) 9% 9% 18%
9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 9% 9% 18%
9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 9% 9% 18%
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 9% 9% 18%
9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 9% 9% 18%
9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 9% 9% 18%
9301 Military weapons other than revolvers, pistols 9% 9% 18%
9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 9% 9% 18%
9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of 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 and other ammunition and projectiles and parts thereof, including shot and cartridge wads 9% 9% 18%
9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 9% 9% 18%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] 9% 9% 18%
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 9% 9% 18%
9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof 9% 9% 18%
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] 9% 9% 18%
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] 9% 9% 18%
9406 Prefabricated buildings 9% 9% 18%
9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 9% 9% 18%
9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.] 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 padding pools [other than sports goods] 9% 9% 18%
9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 9% 9% 18%
9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 9% 9% 18%
9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 9% 9% 18%
9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 9% 9% 18%
9604 00 00 Hand sieves and hand riddles 9% 9% 18%
9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 9% 9% 18%
9608 Fountain pens, stylograph pens 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 the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 9% 9% 18%
9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; 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 the application of cosmetics or toilet preparations 9% 9% 18%
9617 Vacuum flasks and other vacuum vessels, complete with cases; 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 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
9% 9% 18%
9802 Laboratory chemicals 9% 9% 18%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
4011 70 00 Tyre for tractors 9% 9% 18%
4013 90 49 Tube for tractor tyres 9% 9% 18%
8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 9% 9% 18%
8413 81 90 Hydraulic Pumps for Tractors 9% 9% 18%
8708 10 10 Bumpers and parts thereof for tractors 9% 9% 18%
8708 30 00 Brakes assembly and its parts thereof for tractors 9% 9% 18%
8708 40 00 Gear boxes and parts thereof for tractors 9% 9% 18%
8708 50 00 Transaxles and its parts thereof for tractors 9% 9% 18%
8708 70 00 Road wheels and parts and accessories thereof for tractors 9% 9% 18%
8708 91 00 (i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
9% 9% 18%
8708 92 00 Silencer assembly for tractors and parts thereof 9% 9% 18%
8708 93 00 Clutch assembly and its parts thereof for tractors 9% 9% 18%
8708 94 00 Steering wheels and its parts thereof for tractor 9% 9% 18%
8708 99 00 Hydraulic and its parts thereof for tractors 9% 9% 18%
8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors 9% 9% 18%
Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software 9% 9% 18%
Any Chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019.

Explanation. For the purpose of this entry,–
(i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).
(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.
9% 9% 18%
Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI 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.

 

 

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