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%.

HSN Code 8704 to 9620 for 18% GST Rate Items

HSN CodeDescription of Goods
8704Refrigerated motor vehicles
8705Special 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)
8708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle
8709Works 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
8715Baby carriages and parts thereof
8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
8801Balloons and dirigibles, gliders and other non-powered aircraft
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
8908 00 00Vessels and other floating structures for breaking up
9001Optical 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
9002Lenses, 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]
9004Spectacles [other than corrective]; goggles including those for correcting vision
9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radioastronomy
9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
9012Microscopes other than optical microscopes; diffraction apparatus
9013Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
9014Direction finding compasses; other navigational instruments and appliances
9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; Rangefinders
9016Balances of a sensitivity of 5 cg or better, with or without weights
9017Instruments for measuring length, for use in the hand (for example, measuring  rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
9022Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing 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, 28 examinations or treatment tables, chairs and the like

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
9026Instruments 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
9027Instruments 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
9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor
9029Revolution counters, production counters, taximeters, mileometers, pedometers  and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
9030Oscilloscopes, 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
9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
9032Automatic regulating or controlling instruments and apparatus
9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
9103Clocks with watch movements, excluding clocks of heading 9104
9104Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
9105Other clocks
9106Time 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)
9107Time switches with clock or watch movement or with synchronous motor
9108Watch movements, complete and assembled
9109Clock movements, complete and assembled
9114Other clock or watch parts
9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
9111Watch cases and parts thereof
9112Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
9113Watch straps, watch bands and watch bracelets, and parts thereof
9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
9202Other string musical instruments (for example, guitars, violins, harps)
9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
9208Musical 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
9209Parts (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
9301Military weapons other than revolvers, pistols
9303Other 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)
9304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
9305Parts and accessories of articles of headings 9301 to 9304
9306Bombs, 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
9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
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]
9402Medical, 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
9403Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof
9404Mattress 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]
9405Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates 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).

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
9406Prefabricated buildings
9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
9504Video 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.]
9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
9506Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]
9508Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
9602Worked 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 ofheading 3503) and articles of unhardened gelatin
9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
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]
9604 00 00Hand sieves and hand riddles
9605Travel sets for personal toilet, sewing or shoe or clothes cleaning
9608Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

[Substituted w.e.f. 01.10.2021 vide Notification No. 8/2021-Integrated Tax (Rate), G.S.R. 698(E) dated 30-Sep-2021.]
9610 00 00Boards, with writing or drawing surface, whether or not framed
9611Date, 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
9612Typewriter 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
9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks
9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
9617Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners

[Substituted w.e.f. 01.01.2022) vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
9618Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing
9620 00 00Monopods, bipods, tripods and similar articles
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.

Pages: 1 2 3 4 5 6 7 8 9 10


AUBSP.com – Trending Now

Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More