18% GST Rate Items HSN Code for Goods Updated 2023

List of 18% GST rate items as per schedule III approved in the Goods and Services Tax Council meeting. IGST @ 18%, CGST @ 9%, SGST/ UTGST @ 9%.

List of 18% GST rate items 2023: 18% GST Rate Items HSN Code for Goods for the year 2023-24 in accordance with Schedule III.

Recently, we have discussed about GST rates for Goods at 12% as approved by GST Council. Today, we shall know about the GST rates for Goods at 18% decided by the GST Council. The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods.

IGST rate published vide Notification No. 1/2017-Integrated Tax (Rate), G.S.R. 666(E) dated 28.06.2017 and was last amended by 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.

CGST rates were published vide Notification No. 1/2017-Central Tax (Rate), G.S.R. 673(E) dated 28th June 2017 and was last amended by Notification No. 18/2021-Central Tax (Rate), G.S.R. 892(E) dated 28th December, 2021.

UTGST rates were notified vide Notification No. 1/2017-Union Territory Tax (Rate), G.S.R. 710(E) dated 28.06.2017 and was last amended by Notification No. 18/2021-Union Territory Tax (Rate), G.S.R. 894(E) dated 28.12.2021.

The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:

  1. 5 per cent. in respect of goods specified in Schedule I,
  2. 12 per cent. in respect of goods specified in Schedule II,
  3. 18 per cent. in respect of goods specified in Schedule III,
  4. 28 per cent. in respect of goods specified in Schedule IV,
  5. 3 per cent. in respect of goods specified in Schedule V, and
  6. 0.25 per cent. in respect of goods specified in Schedule VI

List of Goods covered under 18% GST Items

New GST rate 2023 PDF: Following are the list of items GST levied on supplies of Goods as per Schedule III – IGST @ 18% – CGST @ 9% – SGST / UTGST @ 9% w.e.f. 01.01.2022 .

HSN Code 1107 to 3205 for 18% GST Rate Items

HSN CodeDescription of Goods
1107Malt, whether or not roasted
1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder].
1404 90 10Bidi wrapper leaves (tendu)
1404 90 50Indian katha
1517 10All goods i.e. Margarine, Linoxyn
1520 00 00Glycerol, crude; glycerol waters and glycerol lyes
1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
1704Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery]
1804Cocoa butter, fat and oil
1805Cocoa powder, not containing added sugar or sweetening matter
1806Chocolates and other food preparations containing cocoa
1901 [other than 1901 20 00]Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]
1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi,  parched paddy or rice coated with sugar or gur, commonly known as Murki]
1905  Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
2101 20All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
2104Soups and broths and preparations therefor; homogenised composite food preparations
2105 00 00Ice cream and other edible ice, whether or not containing cocoa
2106Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20 litres bottles]
2202 91 00, 2202 99 90Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]
2207Ethyl alcohol and other spirits, denatured, of any strength [other than ethylalcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]
2209Vinegar and substitutes for vinegar obtained from acetic acid
2404 12 00Products containing nicotine and intended for inhalation without combustion
2404 91 00, 2404 92 00, 2404 99 00Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation
2515 12 20, 2515 12 90Marble and travertine, other than blocks
2516 12 00Granite, other than blocks
2601Iron ores and concentrates, including roasted iron pyrites
2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
2603Copper ores and concentrates
2604Nickel ores and concentrates
2605Cobalt ores and concentrates
2606Aluminium ores and concentrates
2607Lead ores and concentrates
2608Zinc ores and concentrates
2609Tin ores and concentrates
2610Chromium ores and concentrates
Substituted and inserted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021
2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
2620Slag, ash and residues (other than from the manufacture of iron or steel)  containing metals, arsenic or their compounds
2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]
2706Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
2707Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the  non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
2708Pitch and pitch coke, obtained from coal tar or from other mineral tars
2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]
2711Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
2712Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
2715Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid]
29All organic chemicals other than giberellic acid
3102Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers
3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
3202Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
3203Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
3204Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
HSN Code for GST Rate 18% Goods

The above list shows 18% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.

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