Items with GST 18% – Part 1

Items with GST 18%

List of all Goods Covered under GST 18% Rate list, Check list of all goods covered under 18% Rate. Now check List of items with GST 18% Rate list, GST 18%.

List of all Items with GST 18%

Chapter 14 (Vegetable plaiting materials; vegetable products, not elsewhere specified or included

• 1404 Bidi wrapper leaves [under reverse charge].

Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products)

• Biscuits – Sweet biscuits [1905 31 00] and other biscuits [1905 90 20]

Chapter 54 (Man-made filaments; strip the like of man-made textile materials)

1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406]
2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406]
3. Sewing thread of manmade filaments [5401]

Chapter 55 (Manmade staple fibres) in GST 18%

1. Synthetic or artificial filament tow [5501, 5502]
2. Synthetic or artificial staple fibres [5503, 5504, 5506, 5507]
3. Waste of manmade fibres [5505]
4. Sewing thread of manmade staple fibres [5508]
5. Yarn of manmade staple fibres [5509, 5510, 5511]

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Chapter 64 (Footwear gaiters and the like; parts of such articles) in GST 18%

All goods not specified elsewhere

1. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
2. 6402 Other footwear with outer soles and uppers of rubber or plastics.
3. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
4. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
5. 6405 Other footwear. 6. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

Dairy produce with GST 18%; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified

1. Condensed milk [04029110, 04029920]

Products of milling industry; malt; starches; inulin; wheat gluten

1. Malt, whether or not roasted [1107]

Lac; gums, resins and other vegetable saps and extracts

All goods not specified elsewhere

1. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum refined split.

Vegetable plaiting materials; vegetable products, not elsewhere specified or included in GST 18%

1. Indian katha [14049050]

 in GST 18%Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes in GST 18%

1. Margarine, Linoxyn [solidified linseed oil]; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]
2. Glycerol, crude; glycerol waters and glycerol lyes [1520 00 00],
3. Vegetable waxes, etc. [1521]
4. Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes [1522]

Sugar and sugar confectionery with GST 18%

1. Refined sugar containing added flavouring or colouring matter, sugar cubes [1701 91, 1701 99]
2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar
3. Sugar confectionery (excluding white chocolate and bubble / chewing gum) [1704]

Preparations of cereals, flour, starch or milk; pastrycooks’ products in GST 18%

1. Preparations for infant use, put up for retail sale [1901]
2. 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. [1902]
3. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [1904]
4. Waffles and wafers other than coated with chocolate or containing chocolate [1905 32]
5. Pastries and cakes [1905 90 10]

Preparations of vegetables, fruits, nuts or other parts of plants in GST 18%

All goods not specified elsewhere

1. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
2. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
3. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
4. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006.
5. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006.
6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).
7. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
8. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

Miscellaneous edible preparations in GST 18%

All goods not specified elsewhere

1. 2101 20 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 (i.e. instant tea, quick brewing black tea, tea aroma, etc.)
2. 2103 Sauces and preparations therefor.
3. 2104 Soups and broths and preparations therefor; homogenised composite food preparations.
4. 2105 Ice cream and other edible ice, whether or not containing cocoa.
5. 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, 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, chabena and similar edible preparations in ready for consumption form.

Beverages, spirit and vinegar

All goods not specified elsewhere

1. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured.
2. 2207 Ethyl alcohol and other spirits, denatured, of any strength.
3. 2209 Vinegar and substitutes for vinegar obtained from acetic acid.]

Salt; sulphur; earths and stone; plastering materials, lime and cement

1. Sulphur recovered as by-product in refining of crude oil [2503 00 10]

Ores, slag and ash in GST 18%

All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620, 2621]

1. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.
2. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
3. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes in GST 18%

All goods not specified elsewhere are for GST 18%

1. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
2. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
3. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, Waste oil [Other than petrol, Diesel and ATF, not in GST]
4. 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,]
5. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
6. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
7. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
8. 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).

Inorganic chemicals are in GST 18%

All goods not specified elsewhere

1. 2801 Fluorine, chlorine, bromine and iodine.
2. 2802 Sulphur, sublimed or precipitated; colloidal sulphur.
3. 2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
4. 2804 Hydrogen, rare gases and other nonmetals.
5. 2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
6. 2806 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
7. 2807 Sulphuric acid; oleum.
8. 2808 Nitric acid; sulphonitric acids.
9. 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.
10. 2810 Oxides of boron; boric acids.
11. 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals.
12. 2812 Halides and halide oxides of non-metals.
13. 2813 Sulphides of non-metals; commercial phosphorus trisulphide.
14. 2814 Ammonia, anhydrous or in aqueous solution.
15. 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
16. 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.
17. 2817 Zinc oxide; zinc peroxide.
18. 2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.
19. 2819 Chromium oxides and hydroxides.
20. 2820 Manganese oxides.
21. 2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.
22. 2822 Cobalt oxides and hydroxides; commercial cobalt oxides.
23. 2823 Titanium oxides.
24. 2824 Lead oxides; red lead and orange lead.
25. 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
26. 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
27. 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
28. 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
29. 2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
30. 2830 Sulphides; polysulphides, whether or not chemically defined.
31. 2831 Dithionites and sulphoxylates.
32. 2832 Sulphites; thiosulphates.
33. 2833 Sulphates; alums; peroxosulphates (persulphates).
34. 2834 Nitrites; nitrates.
35. 2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
36. 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
37. 2837 Cyanides, cyanide oxides and complex cyanides.
38. 2839 Silicates; commercial alkali metal silicates.
39. 2840 Borates; peroxoborates (perborates).
40. 2841 Salts of oxometallic or peroxometallic acids.
41. 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.
42. 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
43. 2844 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
44. 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
45. 2847 Hydrogen peroxide, whether or not solidified with urea.
46. 2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus.
47. 2849 Carbides, whether or not chemically defined.
48. 2850 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849.
49. 2852 Inorganic or organic compounds of mercury ,whether or not chemically defined, excluding amalgams

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Organic chemicals.

All goods not specified elsewhere

1. 2901 Acyclic hydrocarbons
2. 2902 Cyclic hydrocarbons
3. 2903 Halogenated derivatives of hydrocarbons.
4. 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
5. 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
6. 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
7. 2907 Phenols; phenol‑alcohols.
8. 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
9. 2909 Ethers, ether‑alcohols, ether ‑phenols, etheralcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.
10. 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
11. 2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
12. 2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
13. 2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912.
14. 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
15. 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
16. 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
17. 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
18. 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
19. 2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
20. 2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
21. 2921 Aminefunction compounds.
22. 2922 Oxygenfunction aminocompounds.
23. 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
24. 2924 Carboxyamidefunction compounds; amide-function compounds of carbonic acid.
25. 2925 Carboxyimidefunction compounds (including saccharin and its salts) and imine-function compounds.
26. 2926 Nitrilefunction compounds.
27. 2927 Diazo-, azo- or azoxycompounds.
28. 2928 Organic derivatives of hydrazine or of hydroxylamine.
29. 2929 Compounds with other nitrogen function.
30. 2930 Organosulphur compounds.
31. 2931 Other organo-inorganic compounds.
32. 2932 Heterocyclic compounds with oxygen heteroatom(s) only.
33. 2933 Heterocyclic compounds with nitrogen heteroatom(s) only.
34. 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.
35. 2935 Sulphonamides
36. 2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.
37. 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.
38. 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

Pharmaceutical products

1. Nicotine polacrilex gum

Fertilisers

1. All goods which are clearly not to be used as fertilisers [31]

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Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

All goods not specified elsewhere

1. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
2. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances.
3. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts 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.
4. 3204 Synthetic organic colouring matter, whether or not chemically defined; 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 cemically defined.
5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.
6. 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.
7. 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 [3207]
8. 3211 Prepared driers.
9. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta
10. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.

Essential oils and resinoids, perfumery, cosmetic or toilet preparations

1. 3301Essential 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 maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential 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.
2. 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 odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / deterpenated mentha oil (DTMO), Dementholised oil (DMO), Spearmint oil, Mentha piperita oil]
   1. Hair oil [3305 9011, 3305 90 19]
   2. Dentrifices – Toothpaste [3306 10 20]

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster

1. 3401 [except 340130] Soap; organic surfaceactive products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap;
2. 3404 – Artificial waxes and prepared waxes [3404]

Aluminoidal substances; modified starches; glues; enzymes

All goods

1. Casein, caseinates and other casein derivatives; casein glues [3501]
2. Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives [3502].
3. 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 heading 3501 [3503]
4. 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 [3504]
5. Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches [3505].
6. 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 [3506].
7. Enzymes, prepared enzymes [3507]

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

1. Propellant powders [3601].
2. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators [3603].
   1. Matches [3605]

Photographic or cinematographic goods

All goods not specified elsewhere

1. 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 Instant print film, Cinematographic film (other than for xray for Medical use).
2. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
3. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed.
4. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
5. 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.
6. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.

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Miscellaneous chemical products

1. Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures [3801]
2. Activated carbon; activated natural mineral products; animal black, including spent animal black [3802]
3. Tall oil, whether or not refined [3803].
4. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates [3804]
5. Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent [3805].
6. Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums [3806]
7. Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch [3807]
8. Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products [3808]
9. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included [3809]
10. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods [3810]
11. Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber [3812]
12. Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. [3815]
13. Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [3816]
14. Mixed alkylbenzenes and mixed alkylnaphthalenes, etc. [3817]
15. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [3818]; other than silicon wafers.
16. Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells [3821].
17. Diagnostics or laboratory reagents, etc. [3822]
18. Industrial monobolic fatty acids, acid oils from refining; industrial fatty alcohols [3823]
19. Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; including Ready mix concrete (3824 50 10), retarders used in printing industry (3824 90), Salts for curing or salting (3824 90 16), Surface tension reducing agents (3824 90 17), Water treatment chemicals (3824 90 22), Stencil correction fluid (3824 90 24), Precipitated Silica (3824 90 25) [3824].
20. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
21. Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals [3826].

Plastics and articles thereof in GST 18%

All goods not specified elsewhere

1. Primary polymers [all goods falling under 3901 to 3913]
2. Ion exchangers based on primary polymers [3914]
3. Waste, parings and scrap, of plastics [3915]
4. All goods including canes of plastics [3916]
5. Tubes, pipes and hoses, and fittings therefor, of plastics [3917]
6. Self-adhesive plates, sheets, film, foil, etc. of plastics [3919]
7. Other plates, sheets, film, foil, etc. of plastics [3920, 3921]
8. Articles for conveyance or packing of goods, etc. of plastics [3923]
   1. Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics [3924]
9. Builder’s wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.) [3925]
10. PVC Belt Conveyor (3926 90 10)]

Rubber and articles thereof in GST 18%

All goods not specified elsewhere

1. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propyleneNon-conjugated diene rubber (EPDM)
2. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip.
3. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
4. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
5. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
6. 4007 Vulcanised rubber thread and cord, other than latex rubber thread.
7. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
8. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
9. 4010 Conveyor or transmission belts or belting, of vulcanised rubber.
10. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps].
11. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves].
12. Erasers [4016].

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Furskin and artificial fur; manufacturers thereof

1. 4301 Raw furskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103; of mink, of lamb, of fox, etc.
2. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc.
3. 4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods.

Wood and articles of wood, wood charcoal in GST 18%

1. Wood in the rough [4403]
2. Wood sawn or chipped [4407]
3. All goods [other than for match splints] [4408]
4. Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [4409]
5. Resin bonded bamboo mat board, with or without veneer in between
6. Bamboo flooring tiles
7. Tableware and Kitchenware of wood [4419]

Cork and articles of cork in GST 18%

All goods not specified elsewhere

1. 4501 Waste cork; crushed, granulated or ground cork.
2. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).
3. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom.
4. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.]

Paper and paperboard; articles of paper pulp, of paper or of paperboard in GST 18%

All goods not specified elsewhere

1. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surfacecoloured, surfacedecorated or printed, in rolls or sheets.
2. 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets.
3. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
4. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other aseptic packaging paper and
5. 4812 Filter blocks, slabs and plates, of paper pulp.
6. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
7. 4815 – Blank in Tariff
8. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
9. 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks].
10. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres.
11. 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections].
12. 4821 Paper or paperboard labels of all kinds, whether or not printed.
13. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).
14. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays]

Headgear and parts thereof in GST 18%

Safety headgear such as helmets [6506 10]

1. 6504 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.
2. 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

Articles of stone, plaster, cement, asbestos, mica or similar material in GST 18%

1. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
2. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up; such as Abrasive cloths, Emery or corundum coated paper, Flint coated paper, Glass or sand coated paper..
3. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69.
4. 6811 Articles of asbestos-cement, of cellulose fibre cement or the like.

GST Rates Revised later to GST 18%

• There would be two categories of GST rates on cinema, 28% in case tickets above Rs.100 and 18% in case of tickets up to Rs.100
• Dental wax revised from 28% to 18%
• Plastic beads revised from 28% to 18%
• Plastic turpolin revised from 28% to 18%
• School bags revised from 28% to 18%
• Pre-cast concrete pipes revised from 28% to 18%
• Tractor components revised from 28% to 18%
• Computer printers revised from 28% to 18%

Please click here for the Part 2 list.

List of the Items with different GST rates

1. List of Items with GST 5% 
2. List of Items with GST 12%
3. List of Items with GST 18% – Part 1 and Part 2 details.
4. List of Items with GST 28%

Call us (ACTouch Technologies) at sales@actouch.com for How to file GST returns?