18% GST Items Heading 8460 to 8539

01.04.2023

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
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 9% 9% 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 9% 9% 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 9% 9% 18%
8463 Other machine-tools for working metal, or cermets, without removing material 9% 9% 18%
8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 9% 9% 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 9% 9% 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 9% 9% 18%
8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor 9% 9% 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 9% 9% 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 9% 9% 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 9% 9% 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] 9% 9% 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 9% 9% 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 9% 9% 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 9% 9% 18%
8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 9% 9% 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 9% 9% 18%
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 9% 9% 18%
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting machines] 9% 9% 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 9% 9% 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 9% 9% 18%
8482 Ball bearing, Roller Bearings 9% 9% 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) 9% 9% 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 9% 9% 18%
8485 Machines for Additive Manufacturing 9% 9% 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 9% 9% 18%
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 9% 9% 18%
84 or 85 E-waste
Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer"; 		9% 9% 18%

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
8501 Electric motors and generators (excluding generating sets) 9% 9% 18%
8502 Electric generating sets and rotary converters 9% 9% 18%
8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 9% 9% 18%
8504 Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) 9% 9% 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 9% 9% 18%
8506 Primary cells and primary batteries 9% 9% 18%
8507 60 00 Lithium-ion Batteries 9% 9% 18%
8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank 9% 9% 18%
8508 Vacuum cleaners 9% 9% 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] 9% 9% 18%
8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor      
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      
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      
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 9% 9% 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 9% 9% 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 9% 9% 18%
8517 All Goods 9% 9% 18%
8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, 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; 9% 9% 18%
8519 Sound recording or reproducing apparatus 9% 9% 18%
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 9% 9% 18%
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 9% 9% 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 9% 9% 18%
8524 Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens 9% 9% 18%
8525 or 8806 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] 9% 9% 18%
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 9% 9% 18%
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock"; 9% 9% 18%
8528 Television set (including LCD or LED television) of screen size not exceeding 32 inches 9% 9% 18%
8528 Computer monitors not exceeding 17 inches, Set top Box for Television (TV) 9% 9% 18%
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 9% 9% 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) 9% 9% 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 9% 9% 18%
8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 9% 9% 18%
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 9% 9% 18%
8534 00 00 Printed Circuits 9% 9% 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 9% 9% 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 9% 9% 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 9% 9% 18%
8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 9% 9% 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] 9% 9% 18%

 

 

18% GST Items Complete List.

Open the below given pages to get complete list of 18% GST items

GST Heads
1107 to 3302 head 18% GST Goods
3303 to 3801 head 18% GST Goods
3802 to 4201 head 18% GST Goods
4202 to 4819 head 18% GST Goods
4820 to 6801 head 18% GST Goods
6802 to 7020 head 18% GST Goods
7201 to 7419 head 18% GST Goods
7501 to 8309 head 18% GST Goods
8310 to 8459 head 18% GST Goods
8460 to 8539 head 18% GST Goods
8540 to 9029 head 18% GST Goods
9030 to 9802 head 18% GST Goods

Note: Please cross check the updated list from the GST website of Government Department. We have tried our level best to present the latest GST rates. We are not responsible for any loss due to error omission in the list.