List of 18% GST rate items 2023: 18% GST Rate Items HSN Code for Goods for the year 2023-24 in accordance with Schedule III.
Recently, we have discussed about GST rates for Goods at 12% as approved by GST Council. Today, we shall know about the GST rates for Goods at 18% decided by the GST Council. The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods.
IGST rate published vide Notification No. 1/2017-Integrated Tax (Rate), G.S.R. 666(E) dated 28.06.2017 and was last amended by 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.
CGST rates were published vide Notification No. 1/2017-Central Tax (Rate), G.S.R. 673(E) dated 28th June 2017 and was last amended by Notification No. 18/2021-Central Tax (Rate), G.S.R. 892(E) dated 28th December, 2021.
UTGST rates were notified vide Notification No. 1/2017-Union Territory Tax (Rate), G.S.R. 710(E) dated 28.06.2017 and was last amended by Notification No. 18/2021-Union Territory Tax (Rate), G.S.R. 894(E) dated 28.12.2021.
The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:
- 5 per cent. in respect of goods specified in Schedule I,
- 12 per cent. in respect of goods specified in Schedule II,
- 18 per cent. in respect of goods specified in Schedule III,
- 28 per cent. in respect of goods specified in Schedule IV,
- 3 per cent. in respect of goods specified in Schedule V, and
- 0.25 per cent. in respect of goods specified in Schedule VI
List of Goods covered under 18% GST Items
New GST rate 2023 PDF: Following are the list of items GST levied on supplies of Goods as per Schedule III – IGST @ 18% – CGST @ 9% – SGST / UTGST @ 9% w.e.f. 01.01.2022 .
HSN Code 1107 to 3205 for 18% GST Rate Items
| HSN Code | Description of Goods |
|---|---|
| 1107 | Malt, whether or not roasted |
| 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 tamarind kernel powder]. |
| 1404 90 10 | Bidi wrapper leaves (tendu) |
| 1404 90 50 | Indian katha |
| 1517 10 | All goods i.e. Margarine, Linoxyn |
| 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes |
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured |
| 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] |
| 1704 | Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery] |
| 1804 | Cocoa butter, fat and oil |
| 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 1806 | Chocolates and other food preparations containing cocoa |
| 1901 [other than 1901 20 00] | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905] |
| 1904 [other than 1904 10 20] | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] |
| 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products |
| 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations |
| 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa |
| 2106 | Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20 litres bottles] |
| 2202 91 00, 2202 99 90 | Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] |
| 2207 | Ethyl alcohol and other spirits, denatured, of any strength [other than ethylalcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 2404 12 00 | Products containing nicotine and intended for inhalation without combustion |
| 2404 91 00, 2404 92 00, 2404 99 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation |
| 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks |
| 2516 12 00 | Granite, other than blocks |
| 2601 | Iron ores and concentrates, including roasted iron pyrites |
| 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight |
| 2603 | Copper ores and concentrates |
| 2604 | Nickel ores and concentrates |
| 2605 | Cobalt ores and concentrates |
| 2606 | Aluminium ores and concentrates |
| 2607 | Lead ores and concentrates |
| 2608 | Zinc ores and concentrates |
| 2609 | Tin ores and concentrates |
| 2610 | Chromium ores and concentrates |
| Substituted and inserted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021 | |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel |
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds |
| 2621 | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] |
| 2706 | Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |
| 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 non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] |
| 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] |
| 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 |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks |
| 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) |
| 28 | All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid] |
| 29 | All organic chemicals other than giberellic acid |
| 3102 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers |
| 3103 | Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers |
| 3104 | Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers |
| 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) |
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) |
| 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 |
| 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 chemically defined |
| 3205 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
The above list shows 18% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.