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List of Goods at 18% Rate (Part - 5) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/

Sub-heading/

Tariff item

Description of Goods

331.

8439

Machinery for making pulp of fibrous cellulosic material or for making or fin­ishing paper or paperboard

332.

8440

Book-binding machinery, including book-sewing machines

333.

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

334.

8442

Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, pre­pared for printing purposes (for exam­ple, planed, grained or polished)

335.

8443

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmis­sion] capable of connecting to an au­tomatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]

336.

8444

Machines for extruding, drawing, textur­ing or cutting man-made textile materi­als

337.

8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

338.

8446

Weaving machines (looms)

339.

8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

340.

8448

Auxiliary machinery for use with ma­chines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jac­quards, automatic stop motions, shut­tle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

341.

8449

Machinery for the manufacture or fin­ishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

342.

8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufac­ture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

343.

8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

344.

8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries

345.

8455

Metal-rolling mills and rolls therefor

346.

8456

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, elec­tro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc pro­cesses

347.

8457

Machining centres, unit construction machines (single station) and multi-sta­tion transfer machines, for working metal

348.

8458

Lathes (including turning centres) for removing metal

349.

8459

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by remov­ing metal, other than lathes (including turning centres) of heading 8458

350.

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

351.

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

352.

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

353.

8463

Other machine-tools for working metal, or cermets, without removing material

354.

8464

Machine-tools for working stone, ceram­ics, concrete, asbestos-cement or like mineral materials or for cold working glass

355.

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

356.

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

357.

8467

Tools for working in the hand, pneu­matic, hydraulic or with self- contained electric or non-electric motor

358.

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

359.

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

360.

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

361.

8472

Perforating or stapling machines (sta­plers), pencil sharpening machines

362.

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

363.

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

364.

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

365.

8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or includ­ed elsewhere in this Chapter

366.

8479

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]

 

367.

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

368.

8481

Taps, cocks, valves and similar appli­ances for pipes, boiler shells, tanks, vats or the like, including pressure-re­ducing valves and thermostatically controlled valves

369.

8482

Ball bearing, Roller Bearings

370.

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

371.

8487

Machinery parts, not containing elec­trical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

372.

8501

Electric motors and generators (exclud­ing generating sets)

373.

8502

Electric generating sets and rotary con­verters

374.

8503

Parts suitable for use solely or principal­ly with the machines of heading 8501 or 8502

375.

8504

Transformers Industrial Electronics; Electrical Transformer; Static Conver­tors (UPS)

376.

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

377.

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

378.

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

379.

8517

Telephone sets; other apparatus for the transmission or reception of voice, im­ages or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528

 

380.

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;

381.

8521

Video recording or reproducing appa­ratus, whether or not incorporating a video tuner

382.

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

383.

8525

Closed-circuit television (CCTV)

384.

8528

Computer monitors not exceeding 17 inches, Set top Box for Television (TV)

385.

8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

386.

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

387.

8534 00 00

Printed Circuits

388.

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

389.

8538

Parts suitable for use solely or principal­ly with the apparatus of heading 8535, 8536 or 8537

390.

8539

Electrical Filaments or discharge lamps

391.

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)

392.

8541

Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals

393.

8542

Electronic integrated circuits

394.

8543

Electrical machines and apparatus, hav­ing individual functions, not specified or included elsewhere in this Chapter

395.

8544

Winding Wires; Coaxial cables; Optical Fiber

396.

8545

Carbon electrodes

397.

8546

Electrical insulators of any material

 

398.

8548

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

399.

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]

400.

8703

Cars for physically handicapped per­sons, subject to the following conditions:

  1. 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 are capable of being used by the physically handicapped persons; and
  2. the buyer of the car gives an affida­vit that he shall not dispose of the car for a period of five years after its purchase.

401.

8704

Refrigerated motor vehicles

402.

8708

Following parts of tractors namely:

  1. Rear Tractor wheel rim,
  2. tractor centre housing,
  3. tractor housing transmission,
  4. tractor support front axle

403.

8715

Baby carriages and parts thereof

404.

8801

Balloons and dirigibles, gliders and other non-powered aircraft

405.

8804

Parachutes (including dirigible para­chutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof

406.

8805

Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof

407.

8908 00 00

Vessels and other floating structures for breaking up

408.

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

409.

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]

410.

9003

Frames and mountings for spectacles, goggles or the like, and parts thereof

411.

9004

Spectacles [other than corrective]; gog­gles and the like, corrective, protective or other

412.

9016

Balances of a sensitivity of 5 cg or bet­ter, with or without weights [other than electric or electronic balances]

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FAQs on List of Goods at 18% Rate (Part - 5) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are the goods that fall under the 18% GST rate?
Ans. Goods that fall under the 18% GST rate include items such as aerated water, packaged fruits and vegetables, cheese, butter, ghee, animal fats, sausages, preserved meat, fruit juices, mineral water, ice creams, chocolates, pastries, cakes, biscuits, and other similar food products.
2. Are there any electronic goods that are subject to an 18% GST rate?
Ans. Yes, there are electronic goods that fall under the 18% GST rate. Some examples include television sets, refrigerators, air conditioners, washing machines, vacuum cleaners, cameras, speakers, and sound systems.
3. Are there any clothing items that attract an 18% GST rate?
Ans. No, clothing items do not attract an 18% GST rate. The GST rate on clothing items is generally lower, with most of them falling under the 5% or 12% GST rate.
4. Are there any specific categories of goods that are subject to an 18% GST rate?
Ans. Yes, there are specific categories of goods that attract an 18% GST rate. These categories include luxury items, processed food products, electronic goods, beauty and personal care products, and certain household items.
5. Is the 18% GST rate applicable on all states in India?
Ans. Yes, the 18% GST rate is applicable across all states in India. The GST rates are uniform throughout the country, ensuring a standardized taxation system for goods and services.
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