Items with GST18% – Part 2

Items with GST18%

Second Part of all Goods Covered under GST18% Rate list. 

Most items are under this tax slab which include flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors. now check more details from below….

Click here for Part 1

Part 2 – List of all Goods Covered under GST18%

Ceramic products in GST18%

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903]

1. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
2. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]

Glass and glassware  in GST18%

1. Glasses for corrective spectacles [7015 10]
2. 7001 Cullet and other waste and scrap of glass; glass in the mass.
3. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.
4. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.
5. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).
6. 7015 Clock or watch glasses and similar glasses, glasses for noncorrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.
7. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.
8. 7018 Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter :
9. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)

Call us (ACTouch Technologies) or email at sales@actouch.com for How to file GST returns? Meanwhile continue with Items with GST 18% list

Migrate to a Smart GST Accounting Software Now
		Want to know more about ERP Features and our Services?

Iron and steel  in GST18%

All goods

1. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
2. 7202 Ferroalloys.
3. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
4. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
5. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel.
6. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203).
7. 7207 Semifinished products of iron or non-alloy steel.
8. 7208 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
9. 7209 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (coldreduced), not clad, plated or coated.
10. 7210 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
11. 7211 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
12. 7212 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.
13. 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or nonalloy steel.
14. 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling.
15. 7215 Other bars and rods of iron or non-alloy steel.
16. 7216 Angles, shapes and sections of iron or non-alloy steel.
17. 7217 Wire of iron or non-alloy steel.
18. 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel.
19. 7219 Flatrolled products of stainless steel, of a width of 600 mm or more.
20. 7220 Flatrolled products of stainless steel, of a width of less than 600 mm not further worked than hotrolled
21. 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.
22. 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.
23. 7223 Wire of stainless steel.
24. 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.
25. 7225 Flatrolled products of other alloy steel, of a width of 600 mm or more of sillicon electrical steel
26. 7226 Flatrolled products of other alloy steel, of a width of less than 600 mm.
27. 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.
28. 7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel.
29. 7229 Wire of other alloy steel.

Articles of iron or steel  in GST18%

All goods not specified elsewhere

1. 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel.
2. 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
3. 7303 Tubes, pipes and hollow profiles, of cast iron.
4. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
5. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑ sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
6. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
7. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
8. Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] [7308]
9. Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7309]
10. Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7310]
11. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315].
12. 7311 Containers for compressed or liquefied gas, of iron or steel.
13. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.
14. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel.
15. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
16. Anchors, grapnels and parts thereof, of iron or steel [7316]
17. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.
18. 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel.
19. 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.
20. Springs and leaves for springs, of iron and steel [7320]
21. LPG stoves [7321]
22. 7323 iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
23. Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system [7325]
24. Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal [7326]

Copper and articles thereof  in GST18%

All goods not specified elsewhere

1. 7401 Copper mattes; cement copper (precipitated copper).
2. 7402 Unrefined copper; copper anodes for electrolytic refining.
3. 7403 Refined copper and copper alloys, unwrought.
4. 7404 Copper waste and scrap.
5. 7405 Master alloys of copper.
6. 7406 Copper powders and flakes.
7. 7407 Copper bars, rods and profiles.
8. 7408 Copper wire
9. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm.
10. Copper foils [7410]
11. 7411 Copper tubes and pipes.
12. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
13. Stranded wires and cables [7413]
14. 7414 Blank in Tariff.
15. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.
16. 7416, 7417 Blank in Tariff]

Call us (ACTouch Technologies) or email at sales@actouch.com for How to file GST returns? Meanwhile continue with Items with GST 18% list

Nickel and articles thereof  in GST18%

All goods

1. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
2. 7502 Unwrought nickel.
3. 7503 Nickel waste and scrap.
4. 7504 Nickel powders and flakes.
5. 7505 Nickel bars, rods, profiles and wire.
6. 7506 Nickel plates, sheets, strip and foil.
7. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).
8. Other articles of nickel; such as cloth, grill and netting, of nickel Wire, Electroplating anodes of nickel, Blanks ordinarily used for manufacturing tubes & pipes of nickel, Nickel screen, Other articles of nickel and nickel alloy [7508]

Aluminium and articles thereof

All goods not specified elsewhere

1. 7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
2. 7602 Aluminium waste and scrap.
3. 7603 Aluminium powders and flakes.
4. 7604 Aluminium bars, rods and profiles.
5. 7605 Aluminium wire.
6. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
7. 7608 Aluminium tubes and pipes.
8. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves).
9. 7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures.
10. Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment [7611]
11. Aluminium casks, drums, cans, boxes, etc. [7612]
12. Aluminium containers for compressed or liquefied gas [7613]
13. Stranded wires and cables [7614]
14. 7616 Other articles of aluminium; such as nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium Wire.

Lead and articles thereof  in GST18%

All goods

1. 7801 Unwrought lead.
2. 7802 Lead waste and scrap.
3. 7803 Blank in Tariff
4. 7804 Lead plates, sheets, strip and foil; lead powders and flakes.
5. 7805 Blank in Tariff.
6. Other articles of lead (including sanitary fixtures and Indian lead seals) [7806]

Zinc and articles thereof

All goods

1. 7901 Unwrought zinc..
2. 7902 Zinc waste and scrap.
3. 7903 Zinc dust, powders and flakes.
4. 7904 Zinc bars, rods, profiles and wire.
5. 7905 Zinc plates, sheets, strip and foil.
6. Other articles of zinc including sanitary fixtures [7907]

Migrate to 100% Cloud ERP Software Now
		Want to know more about ERP Features and our Services?

Tin and articles thereof  in GST18%

All goods

1. 8001Unwrought tin.
   1. 8002 Tin waste and scrap.
   2. 8003 Tin bars, rods, profiles and wire]
   3. Other articles of tin [8007]

Other base metals; cermets; articles thereof

All goods

1. Other base metals, such as Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and cermets, including their waste scrap [other than Articles of other base metals and articles of cermets] [8101 to 8113]
2. Articles of other base metals and articles of cermets (other than waste and scrap) [8110 to 8113]

Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal  in GST18%

All goods not specified elsewhere

1. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools.
2. 8204 Handoperated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
3. 8205 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
4. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale.
5. 8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
6. 8208 Knives and cutting blades, for machines or for mechanical appliances.
7. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
8. 8210 Handoperated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
9. 8213 Scissors, tailors’ shears and similar shears, and blades therefor.
10. 8215 Spoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.

Miscellaneous articles of base metal

1. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.
2. Bells, gongs and the like [8306]
3. Flexible tubing of base metal [8307]
4. Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal [8309]
5. Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying [8311]

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

All goods not specified elsewhere.

1. Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation [8401]
2. Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers [8402]
3. Central heating boilers other than those of heading 8402 [8403]
4. Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units [8404]
5. Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers [8405]
6. Steam turbines and other vapour turbines [8406]
7. Hydraulic turbines, water wheels, and regulators therefor [8410]
8. Turbo-jets, turbopropellers and other gas turbines – turbojets [8411]
9. Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] [8412]
10. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
11. 8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric.
12. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
13. Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases [8421]
14. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
15. Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane [8426]
16. . 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
17. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
18. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
19. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
20. 8440 Bookbinding machinery, including booksewing machines.
21. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
22. 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).
23. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
24. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials.
25. 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
26. 8446 Weaving machines (looms).
27. 8447 Knitting machines, stitchbonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
28. 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)
29. 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.
30. 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.
31. 8453 to 8471.
32. Braille typewriters, electric or nonelectric [8472]
33. 8473 to 8475, 8477 all goods
34. 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)].
35. 8480 to 8482.
36. 8485 – Blank in Tariff
37. 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.
38. Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter [8487]

Call us (ACTouch Technologies) or email at sales@actouch.com for How to file GST returns? Meanwhile continue with Items with GST 18% list

Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles are  in GST18%

All goods not specified elsewhere.

1. Electric motors and generators (excluding generating sets) [8501]
2. Electric generating sets and rotary converters [8502]
3. Parts suitable for use solely or principally with the machines of heading 8502 [8503]
4. 8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads.
5. 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 [8514]
6. 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 [8515]
7. 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
8. 8518 Microphones and stands therefor.
9. 8523 Discs, tapes, solid-state nonvolatile 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.
10. 8524 – Blank in Tariff
11. 8532 Electrical capacitors.
12. 8533 Electrical resistors.
13. 8534 Printed Circuits
14. 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 [8535]
15. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537.
16. 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).
17. 8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices; including photo voltaic cells, whether or not assembled in modules or made up into panels; lightemitting diodes (led); mounted piezoelectric crystals”;
18. 8542 Electronic integrated circuits.
19. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
20. 8546 Electrical insulators of any material.
21. 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.

Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds are  in GST18%

1. Refrigerated containers [8609]
2. Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [8609]

Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof are  in GST18%

1. Cars for physically handicapped persons [8703]
2. Refrigerated motor vehicles [8704]

Aircraft; spacecraft and parts thereof

1. Balloons and dirigibles, gliders and other non-powered aircraft [8801].
2. Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof [8804].
3. Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof [8805]

Ships, boats and floating structures

1. Vessels and other floating structures for breaking up [89080000]

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

1. [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.
2. [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.
3. [9003] Frames and mountings for spectacles, goggles or the like, and parts thereof.
4. [9004] Spectacles, and the like, corrective, protective or other and goggles, corrective.
5. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).
6. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
7. 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.
8. 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. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor.
10. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes.
11. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiatioin.
12. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.
13. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.

Clocks and watches and parts thereof

1. 9103 Clocks with watch movements, excluding clocks of heading 9104.
2. 9105 Other clocks
3. 9109 Clock movements, complete and assembled.
4. 9114 Other clock parts].

Call us (ACTouch Technologies) or email at sales@actouch.com for How to file GST returns? Meanwhile continue with Items with GST 18% list

Arms and ammunition; parts and accessories thereof  in GST18%

All goods not specified elsewhere

1. Military weapons other than revolvers, pistols [9301].
2. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
3. 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307.
4. 9305 Parts and accessories of articles of headings 9301 to 9304.
5. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.
6. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings  in GST18%

1. Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles [9402].
2. Coir mattresses, cotton pillows, mattress and quilts [9404].
3. 9406 Prefabricated buildings.

Toys, games and sports requisites; parts and accessories thereof

1. Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [9503].

Miscellaneous manufactured articles

1. Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks [9606 21 00, 9606 22 00, 9606 29, 9606 30].
2. 9603 Brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
3. 9604 Hand sieves and hand riddles
4. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning
5. 9607 Slide fasteners and parts thereof.
6. 9608 Fountain pens, stylograph pens and other pens
7. 9610 00 00 Boards, with writing or drawing surface, whether or not framed.
8. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
9. 9620 00 00 Monopods, bipods, tripods and similar articles.

Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores

All goods.

1. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the ods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
2. 9802 – Laboratory chemicals

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) or email at sales@actouch.com for How to file GST returns? Meanwhile continue with Items with GST 18% list