18% GST Items Heading 8540 to 9029

01.04.2023

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 9% 9% 18%
8541 Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo-electric crystals 9% 9% 18%
8542 Electronic integrated circuits 9% 9% 18%
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 9% 9% 18%
8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 9% 9% 18%
8545 Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes 9% 9% 18%
8546 Electrical insulators of any material 9% 9% 18%
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 9% 9% 18%
8548 or 8549 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 9% 9% 18%
8601 Rail locomotives powered from an external source of electricity or by electric accumulators 9% 9% 18%
8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 9% 9% 18%
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 9% 9% 18%
8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 9% 9% 18%
8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 9% 9% 18%
8606 Railway or tramway goods vans and wagons, not self-propelled 9% 9% 18%
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 9% 9% 18%
8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 9% 9% 18%
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 9% 9% 18%
8702 Buses for use in public transport which exclusively run on Bio-fuels 9% 9% 18%
8703 Following motor vehicles of length not exceeding 4000 mm, namely: -
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department 		9% 9% 18%
8704 Refrigerated motor vehicles 9% 9% 18%
8705 Special 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) 9% 9% 18%
8708 Following parts of tractors namely:
a.    Rear Tractor wheel rim,
b.    tractor centre housing,
c.    tractor housing transmission,
d.    tractor support front axle 		9% 9% 18%
8709 Works 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 9% 9% 18%
8715 Baby carriages and parts thereof 9% 9% 18%
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 9% 9% 18%
8801 Balloons and dirigibles, gliders and other non-powered aircraft 9% 9% 18%
8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 9% 9% 18%
8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 9% 9% 18%
8807 Parts of goods of heading 8801 9% 9% 18%
8908 00 00 Vessels and other floating structures for breaking up 9% 9% 18%

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
9001 Optical 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 9% 9% 18%
9002 Lenses, 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] 9% 9% 18%
9004 Spectacles [other than corrective]; 9% 9% 18%
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 9% 9% 18%
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 9% 9% 18%
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9% 9% 18%
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9% 9% 18%
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 9% 9% 18%
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 9% 9% 18%
9012 Microscopes other than optical microscopes; diffraction apparatus 9% 9% 18%
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 9% 9% 18%
9014 Direction finding compasses; other navigational instruments and appliances 9% 9% 18%
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 9% 9% 18%
9016 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 9% 9% 18%
9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter 9% 9% 18%
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma 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, examinations or treatment tables, chairs and the like 9% 9% 18%
9023 Apparatus based on the use of X-rays or of alpha, beta or gamma 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, examinations or treatment tables, chairs and the like 9% 9% 18%
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 9% 9% 18%
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 9% 9% 18%
9026 Instruments 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 9% 9% 18%
9027 Instruments 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  9% 9% 18%
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 9% 9% 18%
9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 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.