Part 2 – List of all Goods Covered under GST 18% Rate list 2024, GST 18% Rate Items List. Most items are under this tax slab which include flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors. now check more details from below…
| 7407 | Copper bars, rods and profiles | 18 |
| 7408 | Copper wire | 18 |
| 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.15 mm | 18 |
| 7410 | Copper foils | 18 |
| 7411 | Copper tubes and pipes | 18 |
| 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | 18 |
| 7413 | Stranded wires and cables | 18 |
| 7415 | Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper | 18 |
| 7418 | All goods [other than table, kitchen or other household articles of copper; Utensils] | 18 |
| 7419 | Other articles of copper [other than Brass Kerosene Pressure Stove] | 18 |
| 7501 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy | 18 |
| 7502 | Unwrought nickel | 18 |
| 7503 | Nickel waste and scrap | 18 |
| 7504 | Nickel powders and flakes | 18 |
| 7505 | Nickel bars, rods, profiles and wire | 18 |
| 7506 | Nickel plates, sheets, strip and foil | 18 |
| 7507 | Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | 18 |
| 7508 | Other articles of nickel | 18 |
| 7601 | [Unwrought] Aluminium | 18 |
| 7602 | Aluminium waste and scrap | 18 |
| 7603 | Aluminium powders and flakes | 18 |
| 7604 | Aluminium bars, rods and profiles | 18 |
| 7605 | Aluminium wire | 18 |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm | 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 | 18 |
| 7608 | Aluminium tubes and pipes | 18 |
| 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 18 |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures | 18 |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 18 |
| 7612 | Aluminium casks, drums, cans, boxes, etc. | 18 |
| 7613 | Aluminium containers for compressed or liquefied gas | 18 |
| 7614 | Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated | 18 |
| 7615 | All goods [other than table, kitchen or other household articles, of aluminium; Utensils] | 18 |
| 7616 | Other articles of aluminium | 18 |
| 7801 | Unwrought lead | 18 |
| 7802 | Lead waste and scrap | 18 |
| 7804 | Lead plates, sheets, strip and foil; lead powders and flakes | 18 |
| 7806 | Other articles of lead (including sanitary fixtures and Indian lead seals) | 18 |
| 7901 | Unwrought zinc | 18 |
| 7902 | Zinc waste and scrap | 18 |
| 7903 | Zinc dust, powders and flakes | 18 |
| 7904 | Zinc bars, rods, profiles and wire | 18 |
| 7905 | Zinc plates, sheets, strip and foil | 18 |
| 7907 | Other articles of zinc including sanitary fixtures | 18 |
| 8001 | Unwrought tin | 18 |
| 8002 | Tin waste and scrap | 18 |
| 8003 | Tin bars, rods, profiles and wire | 18 |
| 8007 | Other articles of tin | 18 |
| 8101 to 8112 | Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap | 18 |
| 8113 | Cermets and articles thereof, including waste and scrap | 18 |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | 18 |
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | 18 |
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | 18 |
| 8205 | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | 18 |
| 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | 18 |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | 18 |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | 18 |
| 8209 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 18 |
| 8210 00 00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | 18 |
| 8212 | Razors and razor blades (including razor blade blanks in strips) | 18 |
| 8213 00 00 | Scissors, tailors’ shears and similar shears, and blades therefor | 18 |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] | 18 |
| 8301 | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal | 18 |
| 8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door clo sers of base metal |
18 |
| 8303 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal | 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 | 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 (for example, for offices, upholstery, packaging), of base metal | 18 |
| 8307 | Flexible tubing of base metal, with or without fittings | 18 |
| 8308 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal | 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 | 18 |
| 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 | 18 |
| 8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | 18 |
| 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18 |
| 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18 |
| 8401 | Nuclear reactors; machinery and apparatus for isotopes separation | 18 |
| 8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers | 18 |
| 8403 | Central heating boilers other than those of heading 8402 | 18 |
| 8404 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units | 18 |
| 8405 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers | 18 |
| 8406 | Steam turbines and other vapour turbines | 18 |
| 8410 | Hydraulic turbines, water wheels, and regulators therefor | 18 |
| 8411 | Turbo-jets, turbo-propellers and other gas turbines other than aircraft engines | 18 |
| 8412 | Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] | 18 |
| 8413 | Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] | 18 |
| 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps | 18 |
| 8416 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances | 18 |
| 8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric | 18 |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | 18 |
| 8419 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,non-electric other than Solar water heater and system | 18 |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] | 18 |
| 8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases | 18 |
| 8422 20 00, 8422 30 00, 8422 40 00, 8422 90 [other than 8422 11 00, 8422 19 00] | Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] | 18 |
| 8423 | Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds | 18 |
| 8424 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; Nozzles for drip irrigation equipment or nozzles for sprinklers] | 18 |
| 8425 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks | 18 |
| 8426 | Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | 18 |
| 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment | 18 |
| 8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 18 |
| 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers | 18 |
| 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers | 18 |
| 8431 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 18 |
| 8435 | Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages | 18 |
| 8438 | Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils |
18 |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | 18 |
| 8440 | Book-binding machinery, including book-sewing machines | 18 |
| 8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | 18 |
| 8442 | Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) | 18 |
| 8443 | Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof | 18 |
| 8444 | Machines for extruding, drawing, texturing or cutting man-made textile materials | 18 |
| 8445 | Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 | 18 |
| 8446 | Weaving machines (looms) | 18 |
| 8447 | Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting | 18 |
| 8448 | Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) | 18 |
| 8449 | Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats | 18 |
| 8450 | Household or laundry-type washing machines, including machines which both wash and dry | 18 |
| 8451 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics | 18 |
| 8453 | Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines | 18 |
| 8454 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | 18 |
| 8455 | Metal-rolling mills and rolls therefor | 18 |
| 8456 | Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes | 18 |
| 8457 | Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal | 18 |
| 8458 | Lathes (including turning centres) for removing metal | 18 |
| 8459 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | 18 |
| 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 | 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 | 18 |
| 8462 | Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above | 18 |
| 8463 | Other machine-tools for working metal, or cermets, without removing material | 18 |
| 8464 | Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass | 18 |
| 8465 | Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials | 18 |
| 8466 | Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand | 18 |
| 8467 | Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor | 18 |
| 8468 | Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances | 18 |
| 8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers | 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 | 18 |
| 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] | 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 | 18 |
| 8474 | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand | 18 |
| 8475 | Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware | 18 |
| 8476 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines | 18 |
| 8477 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter | 18 |
| 8478 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter | 18 |
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting machines] | 18 |
| 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | 18 |
| 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves | 18 |
| 8482 | Ball bearing, Roller Bearings | 18 |
| 8483 | Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | 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, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | 18 |
| 8486 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories | 18 |
| 8487 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter | 18 |
| 8501 | Electric motors and generators (excluding generating sets) | 18 |
| 8502 | Electric generating sets and rotary converters | 18 |
| 8503 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | 18 |
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles. | 18 |
| 8505 | Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads | 18 |
| 8506 | Primary cells and primary batteries | 18 |
| 8507 60 00 | Lithium-ion Batteries | 18 |
| 8507 | Lithium-ion accumulators (other than battery) including lithium-ion power bank | 18 |
| 8508 | Vacuum cleaners | 18 |
| 8509 | Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] | 18 |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 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 | 18 |
| 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | 18 |
| 8514 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss | 18 |
| 8515 | Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets | 18 |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 | 18 |
| 8517 | All Goods | 18 |
| 8518 | Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set | 18 |
| 8519 | Sound recording or reproducing apparatus | 18 |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 18 |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 18 |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 18 |
| 8525 | Closed-circuit television (CCTV) transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] | 18 |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 18 |
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”; | 18 |
| 8528 | Television set (including LCD or LED television) of screen size not exceeding 32 inches | 18 |
| 8528 | Computer monitors not exceeding 32 inches, Set top Box for Television (TV) | 18 |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | 18 |
| 8530 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) | 18 |
| 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 18 |
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 18 |
| 8533 | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 18 |
| 8534 00 00 | Printed Circuits | 18 |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18 |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables | 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 the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 | 18 |
| 8538 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 18 |
| 8539 | Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] | 18 |
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 18 |
| 8541 | Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals | 18 |
| 8542 | Electronic integrated circuits | 18 |
| 8543 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | 18 |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | 18 |
| 8545 | Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | 18 |
| 8546 | Electrical insulators of any material | 18 |
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | 18 |
| 8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | 18 |
| 8609 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 18 |
| 8702 | Buses for use in public transport which exclusively run on Bio-fuels | 18 |
| 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: – (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department |
18 |
| 8704 | Refrigerated motor vehicles | 18 |
| 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) | 18 |
| 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle |
18 |
| 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | 18 |
| 8715 | Baby carriages and parts thereof | 18 |
| 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] | 18 |
| 8801 | Balloons and dirigibles, gliders and other non-powered aircraft | 18 |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof | 18 |
| 8805 | Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof | 18 |
| 8908 00 00 | Vessels and other floating structures for breaking up | 18 |
| 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked | 18 |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] | 18 |
| 9004 | Spectacles [other than corrective]; goggles including those for correcting vision | 18 |
| 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy | 18 |
| 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 | 18 |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | 18 |
| 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 18 |
| 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens | 18 |
| 9011 | Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection | 18 |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | 18 |
| 9013 | Liquid crystal devic es not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter |
18 |
| 9014 | Direction finding compasses; other navigational instruments and appliances | 18 |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 18 |
| 9016 | Balances of a sensitivity of 5 cg or better, with or without weights | 18 |
| 9017 | Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter | 18 |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like | 18 |
| 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 18 |
| 9024 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | 18 |
| 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | 18 |
| 9026 | Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 | 18 |
| 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | 18 |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor | 18 |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | 18 |
| 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 | 18 |
| 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | 18 |
| 9032 | Automatic regulating or controlling instruments and apparatus | 18 |
| 9033 | Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | 18 |
| 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | 18 |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 | 18 |
| 9103 | Clocks with watch movements, excluding clocks of heading 9104 | 18 |
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18 |
| 9105 | Other clocks | 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) | 18 |
| 9107 | Time switches with clock or watch movement or with synchronous motor | 18 |
| 9108 | Watch movements, complete and assembled | 18 |
| 9109 | Clock movements, complete and assembled | 18 |
| 9114 | Other clock or watch parts | 18 |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | 18 |
| 9111 | Watch cases and part thereof | 18 |
| 9112 | Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof | 18 |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof”; | 18 |
| 9201 | Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments | 18 |
| 9202 | Other string musical instruments (for example, guitars, violins, harps) | 18 |
| 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs | 18 |
| 9206 00 00 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 18 |
| 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | 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 | 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 | 18 |
| 9301 | Military weapons other than revolvers, pistols | 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) | 18 |
| 9304 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 | 18 |
| 9305 | Parts and accessories of articles of headings 9301 to 9304 | 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 | 18 |
| 9307 | Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor | 18 |
| 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] | 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 |
18 |
| 9403 | Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof | 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] | 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)] | 18 |
| 9406 | Prefabricated buildings | 18 |
| 9503 | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 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.] | 18 |
| 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 18 |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18 |
| 9508 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] | 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 | 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 | 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] | 18 |
| 9604 00 00 | Hand sieves and hand riddles | 18 |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 18 |
| 9608 | Fountain pens, stylograph pens | 18 |
| 9610 00 00 | Boards, with writing or drawing surface, whether or not framed | 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 | 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 | 18 |
| 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks | 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 | 18 |
| 9617 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners | 18 |
| 9618 | Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing | 18 |
| 9620 00 00 | Monopods, bipods, tripods and similar articles | 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. |
18 |
| 9802 | Laboratory chemicals | 18 |
| 4011 70 00 | Tyre for tractors | 18 |
| 4013 90 49 | Tube for tractor tyres | 18 |
| 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 18 |
| 8413 81 90 | Hydraulic Pumps for Tractors | 18 |
| 8708 10 10 | Bumpers and parts thereof for tractors | 18 |
| 8708 30 00 | Brakes assembly and its parts thereof for tractors | 18 |
| 8708 40 00 | Gear boxes and parts thereof for tractors | 18 |
| 8708 50 00 | Transaxles and its parts thereof for tractors | 18 |
| 8708 70 00 | Road wheels and parts and accessories thereof for tractors | 18 |
| 8708 91 00 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof |
18 |
| 8708 92 00 | Silencer assembly for tractors and parts thereof | 18 |
| 8708 93 00 | Clutch assembly and its parts thereof for tractors | 18 |
| 8708 94 00 | Steering wheels and its parts thereof for tractor | 18 |
| 8708 99 00 | Hydraulic and its parts thereof for tractors | 18 |
| 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 18 |
| Any Chapter | Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software | 18 |
| Any Chapter | Supply of any goods other than capital goods and ce ment 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,– |
18 |
