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List of Goods at 18% Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/

Sub-heading/

Tariff item

Description of Goods

1.

0402 91 10, 0402 99 20

Condensed milk

2.

1107

Malt, whether or not roasted

3.

1302

Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

4.

1404 90 10

Bidi wrapper leaves (tendu)

5.

1404 90 50

Indian katha

6.

1517 10

All goods i.e. Margarine, Linoxyn

7.

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

8.

1521

Vegetable waxes (other than tri­glycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured

9.

1522

Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes

10.

1701 91, 1701 99

All goods, including refined sugar con­taining added flavouring or col-ouring matter, sugar cubes

11.

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colour­ing matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

12.

1704

Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]

13.

1901

Preparations suitable for infants or young children, put up for retail sale

14.

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

15.

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

16.

1905

[other than 1905

32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or contain­ing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

17.

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and prepa­rations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

18.

2103 90 10

Curry paste

19.

2103 90 30

Mayonnaise and salad dressings

20.

2103 90 40

Mixed condiments and mixed seasoning

21.

2104

Soups and broths and preparations therefor; homogenised composite food preparations

22.

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

23.

2106

All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized mill­stone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabe- na and similar edible preparations in ready for consumption form]

24.

2201

Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweet­ening matter nor fla-voured

25.

2207

Ethyl alcohol and other spirits, dena­tured, of any strength

26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

27.

2503 00 10

Sulphur recovered as by-product in refining of crude oil

28.

2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

29.

2620

Slag, ash and residues (other than from the manufacture of iron or steel) con­taining metals, arsenic or their com­pounds

30.

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste

31.

2707

Oils and other products of the distilla­tion of high temperature coal tar; simi­lar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene

32.

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

33.

2710

Petroleum oils and oils obtained from bituminous minerals, other than petro­leum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils ob-tained from bituminous min­erals, these oils being the basic consti- tu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]

34.

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Bu­tanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Lique­fied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petrole­um Corporation Limited or Bharat Petro­leum Corporation Limited]

35.

2712

Petroleum jelly; paraffin wax, mi­cro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar prod­ucts obtained by synthesis or by other processes, whether or not coloured

36.

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

37.

2714

Bitumen and asphalt, natural; bitumi­nous or oil shale and tar sands; as-phal- tites and asphaltic rocks

38.

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petro­leum bitumen, on mineral tar or on min­eral tar pitch (for example, bituminous mastics, cut-backs)

39.

28

All inorganic chemicals [other than those specified in the Schedule for ex­empted goods or other Rate Schedules for goods]

40.

29

All organic chemicals other than giber- ellic acid

41.

30

Nicotine polacrilex gum

42.

3102

Mineral or chemical fertilisers, nitroge­nous, other than those which are clearly not to be used as fertilizers

43.

3103

Mineral or chemical fertilisers, phos- phatic, which are clearly not to be used as fertilizers

44.

3104

Mineral or chemical fertilisers, potas- sic, which are clearly not to be used as fertilizers

45.

3105

Mineral or chemical fertilisers containing two or three of the fertilis-ing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packag­es of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

46.

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho ex-tract, chestnut extract)

47.

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning)

48.

3203

Colouring matter of vegetable or ani­mal origin (including dyeing ex-tracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

49.

3204

Synthetic organic colouring matter, whether or not chemically de-fined; preparations as specified in Note 3 to this Chapter based on synthetic organ­ic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

50.

3205

Colour lakes; preparations as speci­fied in Note 3 to this Chapter based on colour lakes

51.

3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemi­cally defined

52.

3207

Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry

53.

3211 00 00

Prepared driers

54.

3212

Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (in­cluding enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale

55.

3215

Printing ink, writing or drawing ink and other inks, whether or not con-centrated or solid (Fountain pen ink and Ball pen ink)

56.

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc.,

Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

57.

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odorif-erous substances, of a kind used for the manufacture of bever­ages; such as Synthetic perfumery com­pounds [other than Menthol and men­thol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spear-mint oil, Mentha piperita oil]

58.

3304 20 00

Kajal pencil sticks

59.

3305 9011, 3305

90 19

Hair oil

60.

3306 10 20

Dentifices - Toothpaste

61.

3401 [except 340130]

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap

62.

3404

Artificial waxes and prepared waxes

63.

3407

Preparations known as "dental wax” or as "dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

64.

3501

Casein, caseinates and other casein derivatives; casein glues

65.

3502

Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albu­minates and other albumin derivatives

66.

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of head-ing 3501

67.

3504

Peptones and their derivatives; other protein substances and their deriv­atives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein

68.

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

69.

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

70.

3507

Enzymes, prepared enzymes

71.

3601

Propellant powders

72.

3603

Safety fuses; detonating fuses; percus­sion or detonating caps; igniters; elec­tric detonators

73.

3605

Matches (other than handmade safety matches [3605 00 10])

74.

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as In-stant print film, Cin­ematographic film (other than for x-ray for Medi-cal use)

75.

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

76.

3703

Photographic paper, paperboard and textiles, sensitised, unexposed

77.

3704

Photographic plates, film, paper, pa­perboard and textiles, exposed but not developed

78.

3706

Photographic plates and films, exposed and developed, whether or not incorpo­rating sound track or consisting only of sound track, for feature films

79.

3707

Chemical preparations for photograph­ic uses (other than varnishes, glues, adhesives and similar preparations); un­mixed products for pho-tographic uses, put up in measured portions or put up for retail sale in a form ready for use

80.

3801

Artificial graphite; colloidal or semi-col­loidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

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FAQs on List of Goods at 18% Rate (Part - 1) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What is the GST rate for goods listed in Part 1 of the 18% rate list?
Ans. The GST rate for goods listed in Part 1 of the 18% rate list is 18%. This means that these goods are subject to a GST rate of 18% when purchased or sold.
2. What are the goods included in Part 1 of the 18% rate list?
Ans. Part 1 of the 18% rate list includes a variety of goods that are subject to a GST rate of 18%. The specific goods included in this list can be found in the article.
3. Are there any exceptions or exemptions for goods listed in Part 1 of the 18% rate list?
Ans. Generally, goods listed in Part 1 of the 18% rate list are subject to a GST rate of 18%. However, there may be certain exceptions or exemptions for specific goods based on government regulations or policies. It is advisable to consult the official GST guidelines or seek professional advice for specific details.
4. How does the 18% GST rate impact the prices of goods?
Ans. The 18% GST rate directly affects the prices of goods. When purchasing goods listed in Part 1 of the 18% rate list, the price of the goods will include 18% GST. This means that the final price paid by the consumer will be higher due to the inclusion of the GST rate.
5. Can the GST rate for goods listed in Part 1 of the 18% rate list change in the future?
Ans. Yes, the GST rate for goods listed in Part 1 of the 18% rate list can be subject to change in the future. The government has the authority to revise the GST rates based on various factors such as economic conditions, policy changes, or tax reforms. It is important to stay updated with the latest GST notifications or announcements to be aware of any changes in the GST rate for these goods.
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