18% GST Items List - Current Goods & HSN Rates
Updated as on 1 September 2026
Current reference for goods attracting 18% GST under the revised post-September 2025 rate structure, together with major goods that moved from 5%, 12% or 28% to the standard 18% rate.
Current GST framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate). Schedule II prescribes 18% IGST; for an intra-State supply, the corresponding rate is ordinarily 9% CGST + 9% SGST/UTGST.
Effective dates matter: the general goods-rate changes took effect from 22 September 2025. Tobacco products were phased separately. Biris/bidis under tariff items 2403 19 21 and 2403 19 29 moved to 18% from 1 February 2026. The webpage update date is 1 September 2026.
2026 beverage amendment: the April 2026 amendment reclassified specified fruit-juice-based and milk-based beverages under the 5% Schedule, while other specified non-alcoholic and caffeinated beverages were shifted to the 40% Schedule. Older 18% beverage descriptions that became inconsistent with those revised tariff entries are therefore not carried forward here.
Contents
Current 18% GST Goods - HSN Entries Relevant to This Page
The following table rebuilds the current Schedule II entries covered by this page's original HSN range, removing older entries that moved to the 5% or 40% schedules.
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 1702 | Artificial honey, whether or not mixed with natural honey | 9% | 9% | 18% |
| 2207 | Ethyl alcohol and other spirits, denatured, of any strength, other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol) | 9% | 9% | 18% |
| 2207 10 12 | Spirits for industrial use | 9% | 9% | 18% |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 9% | 9% | 18% |
| 2403 19 21, 2403 19 29 | Biris / bidis | 9% | 9% | 18% |
| 2404 91 00, 2404 92 00, 2404 99 00 | Nicotine-containing products intended to assist tobacco-use cessation, for oral, transdermal or other application | 9% | 9% | 18% |
| 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks | 9% | 9% | 18% |
| 2516 12 00 | Granite, other than blocks | 9% | 9% | 18% |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 9% | 9% | 18% |
| 2601 | Iron ores and concentrates, including roasted iron pyrites | 9% | 9% | 18% |
| 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with manganese content of 20% or more, calculated on the dry weight | 9% | 9% | 18% |
| 2603 | Copper ores and concentrates | 9% | 9% | 18% |
| 2604 | Nickel ores and concentrates | 9% | 9% | 18% |
| 2605 | Cobalt ores and concentrates | 9% | 9% | 18% |
| 2606 | Aluminium ores and concentrates | 9% | 9% | 18% |
| 2607 | Lead ores and concentrates | 9% | 9% | 18% |
| 2608 | Zinc ores and concentrates | 9% | 9% | 18% |
| 2609 | Tin ores and concentrates | 9% | 9% | 18% |
| 2610 | Chromium ores and concentrates | 9% | 9% | 18% |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag | 9% | 9% | 18% |
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds | 9% | 9% | 18% |
| 2621 | Other slag and ash, including seaweed ash and ash/residues from incineration of municipal waste, other than fly ash | 9% | 9% | 18% |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 9% | 9% | 18% |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 9% | 9% | 18% |
| 2703 | Peat, including peat litter, whether or not agglomerated | 9% | 9% | 18% |
| 2706 | Tar distilled from coal, lignite, peat or other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 9% | 9% | 18% |
| 2707 | Oils and other products of the distillation of high-temperature coal tar and similar products in which aromatic constituents exceed non-aromatic constituents by weight | 9% | 9% | 18% |
| 2708 | Pitch and pitch coke obtained from coal tar or other mineral tars | 9% | 9% | 18% |
| 2710 | Petroleum oils and oils obtained from bituminous minerals and specified preparations/waste oils, including Avgas, other than excluded petroleum products such as petrol, diesel and ATF outside GST | 9% | 9% | 18% |
| 2711 | Petroleum gases and other gaseous hydrocarbons, subject to the specific exclusions for qualifying domestic/NDEC LPG supplies | 9% | 9% | 18% |
| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax and similar products | 9% | 9% | 18% |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or oils obtained from bituminous minerals | 9% | 9% | 18% |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 9% | 9% | 18% |
| 2715 | Bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch | 9% | 9% | 18% |
| 28 | All inorganic chemicals other than goods specifically covered by the exemption notification or another rate Schedule | 9% | 9% | 18% |
| 29 | All organic chemicals other than gibberellic acid and goods specifically covered elsewhere | 9% | 9% | 18% |
| 2906 11 90 | Goods other than natural menthol | 9% | 9% | 18% |
| 2906 11 90, 30, 3301 | Specified menthol, mentha and mint-oil goods made from other than natural menthol | 9% | 9% | 18% |
| 3102 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilisers | 9% | 9% | 18% |
| 3103 | Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilisers | 9% | 9% | 18% |
| 3104 | Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilisers | 9% | 9% | 18% |
| 3105 | Mixed/other fertilisers and specified Chapter 31 goods which are clearly not to be used as fertilisers | 9% | 9% | 18% |
| 3201 | Vegetable-origin tanning extracts; tannins and derivatives, other than wattle, quebracho and chestnut extracts | 9% | 9% | 18% |
| 3202 | Synthetic/inorganic tanning substances and tanning preparations, other than enzymatic preparations for pre-tanning | 9% | 9% | 18% |
| 3203 | Colouring matter of vegetable or animal origin and preparations based thereon | 9% | 9% | 18% |
| 3204 | Synthetic organic colouring matter and related preparations, fluorescent brightening agents and luminophores | 9% | 9% | 18% |
| 3205 | Colour lakes and preparations based on colour lakes | 9% | 9% | 18% |
| 3206 | Other colouring matter and specified inorganic products used as luminophores | 9% | 9% | 18% |
| 3207 | Prepared pigments, opacifiers, colours, vitrifiable enamels/glazes and similar preparations; glass frit and other glass in powder, granules or flakes | 9% | 9% | 18% |
| 3208 | Paints and varnishes based on synthetic polymers or chemically modified natural polymers in a non-aqueous medium | 9% | 9% | 18% |
| 3209 | Paints and varnishes based on synthetic polymers or chemically modified natural polymers in an aqueous medium | 9% | 9% | 18% |
| 3210 | Other paints and varnishes, including enamels, lacquers and distempers; prepared water pigments for finishing leather | 9% | 9% | 18% |
| 3211 00 00 | Prepared driers | 9% | 9% | 18% |
| 3212 | Pigments dispersed in non-aqueous media; stamping foils; dyes and other colouring matter in retail forms/packings | 9% | 9% | 18% |
| 3213 | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like | 9% | 9% | 18% |
| 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds, mastics, painters' fillings and specified surfacing preparations | 9% | 9% | 18% |
| 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid | 9% | 9% | 18% |
| 3301 | Essential oils, resinoids, extracted oleoresins, concentrates, terpenic by-products and related preparations, subject to specific exclusions | 9% | 9% | 18% |
| 3302 | Mixtures of odoriferous substances and preparations used as industrial raw materials or in beverage manufacture, subject to specified menthol exclusions | 9% | 9% | 18% |
Major Goods Shifted to 18% GST
These major rate changes were retained from the source page and cleaned for the present legal position. The tobacco effective date has been separately corrected where applicable.
| HSN / Heading | Description | Earlier GST | Current GST | Effective from |
|---|---|---|---|---|
| 2403 19 21, 2403 19 29 | Biris / bidis | 28% | 18% | 1 February 2026 |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 28% | 18% | 22 September 2025 |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5% | 18% | 22 September 2025 |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 5% | 18% | 22 September 2025 |
| 2703 | Peat (including peat litter), whether or not agglomerated | 5% | 18% | 22 September 2025 |
| 2906 1190 | Other than natural menthol | 12% | 18% | 22 September 2025 |
| 2906 1190, 30, 3301 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 18% | 22 September 2025 |
| 3307 4100 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) | 12% | 18% | 22 September 2025 |
| 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12% | 18% | 22 September 2025 |
| 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] | 28% | 18% | 22 September 2025 |
| 4702 | Chemical wood pulp, dissolving grades | 12% | 18% | 22 September 2025 |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks] | 12% | 18% | 22 September 2025 |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12% | 18% | 22 September 2025 |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 12% | 18% | 22 September 2025 |
| 4806 20 00 | Greaseproof papers | 12% | 18% | 22 September 2025 |
| 4806 40 10 | Glassine papers | 12% | 18% | 22 September 2025 |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 12% | 18% | 22 September 2025 |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 12% | 18% | 22 September 2025 |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 12% | 18% | 22 September 2025 |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% | 22 September 2025 |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% | 22 September 2025 |
| 63 [oth er than 6309] | Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] | 12% | 18% | 22 September 2025 |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 28% | 18% | 22 September 2025 |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 28% | 18% | 22 September 2025 |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 28% | 18% | 22 September 2025 |
| 8413 | Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] | 28% | 18% | 22 September 2025 |
| 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 28% | 18% | 22 September 2025 |
| 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] | 28% | 18% | 22 September 2025 |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks | 28% | 18% | 22 September 2025 |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines | 28% | 18% | 22 September 2025 |
| 8528 | Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). | 28% | 18% | 22 September 2025 |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 28% | 18% | 22 September 2025 |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%] | 28% | 18% | 22 September 2025 |
| 8703 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. | 28% | 18% | 22 September 2025 |
| 8703 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. | 28% | 18% | 22 September 2025 |
| 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 28% | 18% | 22 September 2025 |
| 8703 | Three wheeled vehicles | 28% | 18% | 22 September 2025 |
| 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 28% | 18% | 22 September 2025 |
| 8703 50, 8703 70 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 28% | 18% | 22 September 2025 |
| 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%] | 28% | 18% | 22 September 2025 |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 28% | 18% | 22 September 2025 |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 28% | 18% | 22 September 2025 |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 28% | 18% | 22 September 2025 |
| 8711 | Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars | 28% | 18% | 22 September 2025 |
| 8714 | Parts and accessories of vehicles of heading 8711 | 28% | 18% | 22 September 2025 |
| 8903 | Rowing boats and canoes | 28% | 18% | 22 September 2025 |
| 9401 20 00 | Seats of a kind used for motor vehicles | 28% | 18% | 22 September 2025 |
| 9404 | Products wholly made of quilted textile material exceeding Rs. 2500 per piece | 28% | 18% | 22 September 2025 |
| 9404 | Cotton quilts of sale value exceeding Rs. 2500 per piece | 28% | 18% | 22 September 2025 |
| 9804 | All dutiable articles intended for personal use | 28% | 18% | 22 September 2025 |
| Any Chapter | Goods specified in the List required in connection with : (1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. | 12% | 18% | 22 September 2025 |
Important Classification Notes
GST must be applied by reading the exact tariff item together with its description, exclusions, value thresholds, end-use conditions and any later amendment. A chapter or heading can contain goods taxed at more than one rate.
The older source-page 18% tables contained several food, beverage and common-use goods that were subsequently moved to the 5% merit schedule under the 2025 rationalisation. Those outdated entries have not been reproduced as current 18% goods. Similarly, specified non-alcoholic beverage classifications were revised again in April 2026.
For intra-State supplies, verify the corresponding Central Tax (Rate) notification and the applicable State or Union Territory notification in addition to the IGST schedule used as the consolidated reference here.
Official GST Verification
Before invoicing or filing returns, verify the precise HSN entry in the operative CBIC notification and all later amendments, exemptions and clarifications.