Part 2 – List of all Goods Covered under GST 18% Rate list

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
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
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
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
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
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
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.
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
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,–
(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.