HSN Code 9801 to Any Chapter for 18% GST Rate Items
| HSN Code | Description of Goods |
|---|---|
| 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 |
| 4011 70 00 | Tyre for tractors |
| 4013 90 49 | Tube for tractor tyres |
| 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor |
| 8413 81 90 | Hydraulic Pumps for Tractors |
| 8708 10 10 | Bumpers and parts thereof for tractors |
| 8708 30 00 | Brakes assembly and its parts thereof for tractors |
| 8708 40 00 | Gear boxes and parts thereof for tractors |
| 8708 50 00 | Transaxles and its parts thereof for tractors |
| 8708 70 00 | Road wheels and parts and accessories thereof for tractors |
| 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 |
| 8708 93 00 | Clutch assembly and its parts thereof for tractors |
| 8708 94 00 | Steering wheels and its parts thereof for tractor |
| 8708 99 00 | Hydraulic and its parts thereof for tractors |
| 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors |
| Any Chapter | Permanent transfer of Intellectual Property (IP) right [Omitted w.e.f. 27th October, 2021) vide Notification 13/2021-Integrated Tax (Rate) dated 27.10.2021.] |
| Any chapter | Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first Schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub-section 4 of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 07 / 2019- Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. 260(E), 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. |
| Any Chapter | Goods which are not specified in Schedule I, II, IV, V or VI |
The above list shows 18% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.