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18% 3,079 tariff codes40 chapters
GST rate on goods

Goods taxed at 18%

The standard rate, and the largest slab in the schedule by code count. Most manufactured goods sit here: machinery, electrical equipment, electronics, chemicals, plastics, industrial inputs, and the majority of what a business buys to run itself.

Which goods are taxed at 18%?

3,079 tariff codes of the HSN to GST schedule mapping are mapped to 18% GST, across 40 chapters of the tariff, led by nuclear reactors, boilers, iron and steel and electrical machinery and equipment.

If nothing more specific applies, 18% is where a manufactured good lands. Input tax credit runs normally under Section 16 of the CGST Act, which is part of why the standard rate is often the cheaper position overall for a registered buyer.

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GST rate
18%
CGST + SGST
9% + 9%
IGST
18%
Tariff codes mapped
3,079
Chapters touched
40
Schedule entries
260
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Use a SAC code
Where this rate lives

Chapters with goods at 18%

Every chapter of the tariff that carries at least one code at this rate, with how many, grouped by the section it belongs to. The count is codes mapped to 18%, not the size of the chapter, so it reads as how much of this slab each product family accounts for.

In the schedule's own words

What the schedule taxes at 18%

Thousands of 8-digit tariff items collapse onto a few hundred schedule entries, so this is the notification's wording rather than the tariff's, with the number of codes that hang off each entry. An entry marked conditional applies only where its condition is met.

Ch. 04 40202 2

Condensed milk

Ch. 11 1107 1

Malt, whether or not roasted

Ch. 13 130202 Conditional 1

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 gur meal or guar gum refined split

Ch. 14 140403 Conditional 1

Bidi wrapper leaves (under reverse change)

Ch. 14 140404 1

Indian katha

Ch. 15 151702 Conditional 1

Margarine

Ch. 15 1520 1

Glycerol, crude; glycerol waters and glycerol lyes

Ch. 15 1521 1

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

Ch. 17 170103 2

Refined sugar containing added flavouring or colouring matter, sugar cubes

Ch. 17 170203 Conditional 1

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

Ch. 17 170401 Conditional 1

Sugar confectionery (excluding white chocolate and bubble / chewing gum)

Ch. 19 190102 2

Preparations for infant use, put up for retail sale

Ch. 19 190202 Conditional 1

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.

Ch. 19 190402 Conditional 1

Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes

Ch. 19 190505 Conditional 1

Waffles and wafers other than coated with chocolate or containing chocolate

Ch. 19 190507 1

Pastries and cakes

Ch. 21 210302 5

Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, curry paste

Ch. 21 210102 1

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.)

Ch. 21 2104 1

Soups and broths and preparations therefor; homogenised composite food preparations

Ch. 21 2105 1

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

Ch. 22 220104 Conditional 1

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured- not specified elsewhere

Ch. 22 2207 1

Ethyl alcohol and other spirits, denatured, of any strength

Ch. 22 2209 1

Vinegar and substitutes for vinegar obtained from acetic acid

Ch. 25 250300 1

Sulphur recovered as by-product in refining of crude oil

Ch. 26 261901 3

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

Ch. 26 262101 3

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

Ch. 27 270801 4

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

Ch. 27 271103 Conditional 1

Petroleum gases and other gaseous hydrocarbons

Ch. 27 271201 1

Petroleum jelly, paraffin wax, microcrystalline 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

Ch. 27 271301 1

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

Ch. 27 271401 1

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Ch. 28 285301 6

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed) compressed air; amalgams, other than amalgams of precious metals

Ch. 28 280102 1

Chlorine

Ch. 28 280103 1

Fluorine; bromine :

Ch. 28 280201 1

2802 sulphur, sublimed or precipitated; colloidal sulphur

Ch. 28 280301 1

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)

Ch. 28 280401 1

Hydrogen, rare gases and other non-metals

Ch. 28 280501 1

Alkali or alkaline-earth metals; rare-earth metals,scandium and yttrium, whether or not intermixed or interalloyed; mercury

Ch. 28 280701 1

Sulphuric acid; oleum

Ch. 28 280801 1

Nitric acid; sulphonitric acids

Ch. 28 281001 1

Oxides of boron; boric acids

Ch. 28 281101 1

Other inorganic acids and other inorganic oxygen compounds of non-metals

Ch. 28 281201 1

Halides and halide oxides of non-metals

Ch. 28 281301 1

Sulphides of non-metals; commercial phosphorus trisulphide

Ch. 28 281401 1

Ammonia, anhydrous or in aqueous solution

Ch. 28 281501 1

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium

Ch. 28 281601 1

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

Ch. 28 281701 1

Zinc oxide; zinc peroxide

Ch. 28 281901 1

Chromium oxides and hydroxides

Ch. 28 282001 1

Manganese oxides

Ch. 28 282101 1

IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe2O3

Ch. 28 282201 1

Cobalt oxides and hydroxides; commercial cobalt oxides

Ch. 28 282301 1

Titanium oxides

Ch. 28 282401 1

Lead oxides; red lead and orange lead

Ch. 28 282501 1

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides

Ch. 28 282601 1

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

Ch. 28 282801 1

Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites

Ch. 28 282901 1

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

Ch. 28 283001 1

Sulphides; polysulphides, whether or not chemically defined

Ch. 28 283101 1

Dithionites and sulphoxylates

Ch. 28 283201 1

Sulphites; thiosulphates

Ch. 28 283301 1

Sulphates; alums; peroxosulphates (persulphates)

Ch. 28 283401 1

Nitrites; nitrates

Ch. 28 283501 1

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined

Ch. 28 283701 1

Cyanides, cyanide oxides and complex cyanides

Ch. 28 283901 1

Silicates; commercial alkali metal silicates

Ch. 28 284001 1

Borates; peroxoborates (perborates)

Ch. 28 284101 1

Salts of oxometallic or peroxometallic acids

Ch. 28 284201 1

Other salts of inorganic acids or peroxoacids, (including aluminosilicates, whether or not chemically defined), other than azides

Ch. 28 284301 1

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals

Ch. 28 284601 1

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

Ch. 28 284701 1

Hydrogen peroxide, whether or not solidified with urea.

Ch. 28 284801 1

Phosphides, whether or not chemically defined, excluding ferrophosphorus

Ch. 28 284901 1

Carbides, whether or not chemically defined

Ch. 28 285201 1

Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams

Ch. 29 2902 1

Cyclic hydrocarbons

Ch. 29 2903 1

Halogenated derivatives of hydrocarbons

Ch. 29 2904 1

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated

Ch. 29 2905 1

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2906 1

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2907 1

Phenols; phenol-alcohols

Ch. 29 2908 1

Halogenated, sulphonated, nitrated or nitrosated

Ch. 29 2909 1

Detehreivrast, eivtehse or-fa plhceonhoollss o, ert her- phenols, etheralcohol- phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2911 1

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2912 1

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde

Ch. 29 2913 1

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912

Ch. 29 2914 1

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2916 1

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2917 1

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2918 1

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2920 1

Esters of other inorganic acids of non-metals (excluding esters of hydrogen allieds and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

Ch. 29 2921 1

Amine- function compounds

Ch. 29 2922 1

Oxygen-function amino- compounds

Ch. 29 2923 1

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

Ch. 29 2924 1

Carboxyamide-function compounds; amide-function compounds of onic acid

Ch. 29 2925 1

Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds

Ch. 29 2927 1

Diazo-, azo- or azoxy- compounds

Ch. 29 2928 1

Organic derivatives of hydrazine or of hydroxylamine

Ch. 29 2929 1

Compounds with other nitrogen function

Ch. 29 2930 1

Organo-sulphur compounds

Ch. 29 2931 1

Other organo-inorganic compounds

Ch. 29 2932 1

Heterocyclic compounds with oxygen heteroatom (S) only

Ch. 29 2933 1

Heterocyclic compounds with nitrogen hetero-atom(s) only

Ch. 29 2934 1

Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds

Ch. 29 2935 1

Sulphonamides

Ch. 29 2936 1

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

Ch. 29 2938 1

Glycosides and vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

Ch. 29 2939 1

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

Ch. 29 2940 1

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters and their salts, other than products of headings 2937, 2938 or 2939

Ch. 29 2941 1

Antibiotics

Ch. 29 2942 1

Other organic compounds

Ch. 32 320202 3

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing

Ch. 32 3203 1

natural tanning substances; COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN

Ch. 32 3204 1

S(iynnctlhuedtinicg o drygeainngic e cxotlroaucrtisn G 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 chemically defined

Ch. 32 3205 1

Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes

Ch. 32 3207 1

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

Ch. 32 3211 1

Prepared driers

Ch. 32 3212 1

Pigments (including metallic powders and flakes) dispersed in non-aqueous 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 retail sale

Ch. 33 3301 3

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 MACERATION; TERPENIC BYPRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS 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

Ch. 33 330501 2

Hair oil

Ch. 33 330601 1

Dentifrices-Toothpaste

Ch. 34 340401 1

Artificial waxes and prepared waxes

Ch. 35 3501 1

Casein, caseinates and other casein derivatives; casein glues

Ch. 35 3502 1

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

Ch. 35 3504 1

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

Ch. 35 3505 1

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

Ch. 35 3506 1

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

Ch. 36 3603 3

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

Ch. 36 3601 1

Propellant powders

Ch. 36 3605 1

Matches

Ch. 37 3704 4

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

Ch. 37 370102 3

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).

Ch. 37 3702 1

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

Ch. 37 3707 1

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 us

Ch. 38 382504 6

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this

Ch. 38 380101 1

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

Ch. 38 380201 1

Activated carbon; activated natural mineral products; animal black, including

Ch. 38 380501 1

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

Ch. 38 380601 1

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Ch. 38 380701 1

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

Ch. 38 380901 1

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

Ch. 38 381001 1

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

Ch. 38 381201 1

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics

Ch. 38 381601 1

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

Ch. 38 381701 1

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

Ch. 38 381801 1

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

Ch. 38 382101 1

Prepared culture media for development or maintenance of micro- organism (including viruses and the like) or of plant human or animal cells

Ch. 38 382201 1

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials :

Ch. 38 382301 1

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

Ch. 38 382401 1

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

Ch. 38 382601 1

Chapter biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals

Ch. 39 39 1

All goods not specified elsewhere.

Ch. 39 390101 1

I. primary forms polymers of ethylene, in primary form

Ch. 39 390201 1

Polymers of propylene or of other olefins, in primary forms

Ch. 39 390301 1

Polymers of styrene, in primary forms

Ch. 39 390401 1

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

Ch. 39 390601 1

Acrylic polymers in primary forms

Ch. 39 390701 1

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

Ch. 39 390801 1

Polyamides in primary forms

Ch. 39 390901 1

Amino-resins, phenolic resins and polyurethanes, in primary forms

Ch. 39 391001 1

Silicones in primary forms

Ch. 39 391101 1

Petroleum resins, coumarone- indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms

Ch. 39 391301 1

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms

Ch. 39 391401 1

Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms

Ch. 39 391501 1

Ii. -waste, parings and scrap; semi-manufactures; articles waste, parings and scrap, of plastics

Ch. 39 391601 1

Monofilament of which any crosssectional dimension exceeds 1MM, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

Ch. 39 391901 1

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

Ch. 39 392001 1

Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, supported or similarly combined with other materials

Ch. 39 392101 1

Other plates, sheets, film, foil and strip, of plastics

Ch. 39 392401 1

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

Ch. 39 392501 1

Builders' ware of plastics, not elsewhere specified or included

Ch. 39 392602 1

PVC Belt Conveyor

Ch. 40 400301 1

Reclaimed rubber in primary forms or in plates, sheets or strip

Ch. 40 400501 1

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

Ch. 40 400601 1

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.

Ch. 40 400901 1

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

Ch. 40 401001 1

Conveyor or transmission belts or belting of vulcanised rubber

Ch. 40 401601 1

OATNHDE MRI ATTRST)I CFOLERS A OLFL V PUULRCPAONSEISSE, DO F RUBBER OTHER THAN HARD Erasers

Ch. 43 430101 1

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

Ch. 44 440301 1

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

Ch. 44 440701 1

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 MM

Ch. 44 440801 1

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 MM

Ch. 44 441901 1

Tableware and kitchenware, of wood

Ch. 45 45 1

All goods not specified elsewhere

Ch. 45 450102 1

Natural cork, raw or simply SDF KSDF jklsd prepared; waste cork; crushed, granulated or ground cork

Ch. 45 450201 1

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)

Ch. 45 450401 1

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

Ch. 48 481103 Conditional 8

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of

Ch. 48 480603 3

Vegetable parchment, tracing papers and other glazed transparent or

Ch. 48 481702 2

Envelopes, letter cards, plain postcards and

Ch. 48 48 1

All goods not specified elsewhere

Ch. 48 480901 1

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

Ch. 48 481201 1

Any size, other than goods of filter blocks, slabs and plates, of paper pulp

Ch. 48 481301 1

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

Ch. 48 481801 1

Correspondence cards, of toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, ellulose wadding or webs of cellulose fibres

Ch. 48 482101 1

Paper or paperboard labels of all kinds, whether or not printed

Ch. 48 482301 1

Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers

Ch. 54 5402 6

Other

Ch. 54 5403 6

Other

Ch. 54 5402 4

Polypropylene filament yarn

Ch. 54 5402 3

Of polyesters

Ch. 54 5402 2

Acrylic filament yarn

Ch. 54 5402 2

Of nylon or other polyamides

Ch. 54 5402 2

Of polypropylene

Ch. 54 5403 2

Of 83 decitex

Ch. 54 5404 2

Catgut imitation of synthetic yarn, non-sterile

Ch. 54 5404 2

Other

Ch. 54 5404 2

Strip and the like of synthetic fibre material

Ch. 54 5401 1

Of artificial filaments

Ch. 54 5401 1

Of synthetic filaments

Ch. 54 5402 1

Elastomeric

Ch. 54 5402 1

Nylon tyre yarn

Ch. 54 5402 1

Of aramids

Ch. 54 5402 1

Of nylon or other polyamides, measuring per single yarn more than 50 tex

Ch. 54 5402 1

Of nylon or other polyamides, measuring per single yarn not more than 50 tex

Ch. 54 5402 1

Of terylene dacron

Ch. 54 5402 1

Other, of nylon or other polyamides

Ch. 54 5402 1

Other, of polyesters

Ch. 54 5402 1

Other, of polyesters, partially oriented

Ch. 54 5402 1

Other, of polypropylene

Ch. 54 5402 1

Polytetrafluoroethylene yarn

Ch. 54 5402 1

Polyvinyl acetate filament yarn

Ch. 54 5402 1

Polyvinyl chloride filament yarn

Ch. 54 5403 1

Acetate rayon filament yarn, 111 decitex

Ch. 54 5403 1

Acetate rayon filament yarn, 133 decitex

Ch. 54 5403 1

Acetate rayon filament yarn, 167 decitex

Ch. 54 5403 1

Acetate rayon filament yarn, 333 decitex

Ch. 54 5403 1

Acetate rayon filament yarn, 83 decitex

Ch. 54 5403 1

Cuprammonium rayon

Ch. 54 5403 1

Of 111 decitex, bright

Ch. 54 5403 1

Of 111 decitex, dull

Ch. 54 5403 1

Of 133 decitex, bright

Ch. 54 5403 1

Of 133 decitex, dull

Ch. 54 5403 1

Of 167 decitex, bright

Ch. 54 5403 1

Of 167 decitex, dull

Ch. 54 5403 1

Of 33 decitex

Ch. 54 5403 1

Of 44 decitex

Ch. 54 5403 1

Of 67 decitex

Ch. 54 5403 1

Of 89 decitex

Ch. 54 5403 1

Of cellulose acetate

Ch. 54 5403 1

Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre

Ch. 54 5403 1

Of viscose rayon, with a twist exceeding 120 turns per metre

Ch. 54 5403 1

Up to 67 decitex

Ch. 54 5403 1

Viscose rayon tyre yarn - 1,233 decitex

Ch. 54 5403 1

Viscose rayon tyre yarn - 1,833 decitex

Ch. 54 5404 1

Elastomeric

Ch. 54 5404 1

Other, of polypropylene

Ch. 54 5406 1

Artificial filament yarn

Ch. 54 5406 1

Synthetic filament yarn

Ch. 55 5509 5

Other

Ch. 55 5510 5

Acetate rayon spun yarn

Ch. 55 5510 5

Other

Ch. 55 5510 5

Viscose rayon spun yarn

Ch. 55 5509 3

Mixed mainly or solely with cotton

Ch. 55 5509 3

Mixed mainly or solely with wool or fine animal hair

Ch. 55 5509 3

Multiple (folded) or cabled yarn

Ch. 55 5509 3

Single yarn

Ch. 55 5501 2

Of polypropylene

Ch. 55 5502 2

Other

Ch. 55 5502 2

Viscose rayon tow

Showing the first 260 entries. Open a chapter above, or search the directory, to reach the rest.

Level 5 of 5

HSN codes mapped to 18%

A sample of the 8-digit tariff items the schedule maps to this rate. Open any of them for the official description, every schedule row that touches it, the CGST and SGST split and a calculator.

GST calculator for

Enter a price to see the tax breakup at the selected slab.

GST rate

Slab mapped to this code in the loaded schedule

Taxable value₹ 0.00
CGST 0%₹ 0.00
SGST / UTGST 0%₹ 0.00
Total GST₹ 0.00
Invoice total₹ 0.00

Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.

Rate disclaimer

GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.

Sources used by this directory
  • Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
  • GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
  • Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.

This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.

Which services are taxed at 18%?This page covers goods. The same rate applies to a separate list of services under the SAC schedule, with its own headings and entries. Classifying your business activity instead?HSN codes classify goods. For the industry code used in Udyam, company and LLP registrations, browse the NIC codes directory.

18% GST questions

Which goods are taxed at 18% GST?

3,079 tariff codes of the HSN to GST schedule mapping are mapped to 18% GST, across 40 chapters of the tariff, led by nuclear reactors, boilers, iron and steel and electrical machinery and equipment. If nothing more specific applies, 18% is where a manufactured good lands. Input tax credit runs normally under Section 16 of the CGST Act, which is part of why the standard rate is often the cheaper position overall for a registered buyer.

How is 18% split between CGST and SGST?

For a supply within one state the rate splits equally: 9% CGST and 9% SGST or UTGST. For a supply between two states the whole 18% is charged as IGST instead. Compensation cess, where an entry attracts it, is charged over and above this.

Can the same HSN code carry more than one rate?

Yes, and it is common. Many schedule entries are conditional on sale value, packing, branding or end use, so one 8-digit code can appear at two slabs. Every code page in this directory shows all the schedule rows mapped to it, with the condition against each, rather than picking one for you.

Do I get input tax credit at 18%?

Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, you have received the goods, the supplier has paid the tax and filed the return, and the credit is not blocked under Section 17(5).

Did this rate change on 22 September 2025?

The 56th GST Council rationalised the slab structure with effect from 22 September 2025, withdrawing the 12% and 28% slabs for most goods and creating a 40% demerit rate. The rates on this page are reproduced from the published schedule mapping named below. Always verify the current rate for your product on the CBIC portal before invoicing.

What is the difference between an HSN code and a SAC code?

HSN codes classify goods and SAC codes classify services. If you supply goods you quote an HSN code on the invoice, and if you supply services you quote a SAC code. A business that supplies both uses each on the respective invoice lines, and both go into the same HSN and SAC summary table of GSTR-1.

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Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.

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