GOODS AND SERVICES TAX (GST)

GST RATE SCHEDULE FOR GOODS

Chapter / Heading / Sub- heading / Tariff item Description of goods GST Rate approved by the GST Council
  Chapter 81 (Other base metals; cermets; articles thereof)  
81 All goods 18%
8101 to 8113 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] 18%
8110 to 8113 Articles of other base metals and articles of cermets (other than waste and scrap) 18%
  Chapter 82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)  
8201 Agricultural implements manually operated or animal driven Nil
8201 Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry Nil
8214 Pencil sharpeners and blades thereof 12%
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 12%
8214 Paper knives 12%
8215 Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs 12%
82 All goods not specified elsewhere 18%
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools. 18%
8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 18%
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 18%
8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale. 18%
8207 Interchangeable 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 18%
8208 Knives and cutting blades, for machines or for mechanical appliances. 18%
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets. 18%
8210 Hand- operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 18%
8213 Scissors, tailors' shears and similar shears, and blades therefor. 18%
8212 Razors and razor blades (including razor blade blanks in strips) 28%
8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files); other than paper knives, pencil sharpeners and blades thereof [8214]. 28%
  Chapter 83 (Miscellaneous articles of base metal)  
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. 18%
8306 Bells, gongs and the like 18%
8307 Flexible tubing of base metal 18%
8309 4Stoppers, 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 18%
8311 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 18%
8308 All goods, including hooks and eyes 18%
83 All goods not specified elsewhere 28%
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 28%
8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong- rooms, cash or deed boxes and the like, of base metal. 28%
8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403. 28%
8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. 28%
8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405. 28%
  Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)  
84 Handloom Nil
8445 Amber charkha Nil
8413, 8413 91 Hand pumps and parts thereof 5%
8419 19 Solar water heater and system 5%
84 Renewable energy devices & spare parts for their manufacture -
a) Bio-gas plant;
b) Solar power based devices;
c) Solar power generating system;
d) Wind mills and wind operated electricity generator;
e) Waste to energy plants/devices;
f) Solar lantern/solar lamp;
g) Ocean waves/tidal waves energy devices/plants
5%
8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 5%
84 Pawan Chakki that is Air Based Atta Chakki 5%
8472 Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability 5%
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12%
8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 12%
8414 20 10, 8414 20 20 or 8414 90 12 Bicycle pumps, hand pumps etc. 12%
8434 Milking machines and dairy machinery 12%
8452 Sewing machines 12%
8479 Composting Machines 12%
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. 12%
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 12%
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 12%
84 Fixed Speed Diesel Engines 12%
84 All goods not specified elsewhere. 18%
8401 Nuclear reactors; machinery and apparatus for isotopic separation 18%
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 18%
8403 Central heating boilers other than those of heading 8402 18%
8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 18%
8405 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 18%
8406 Steam turbines and other vapour turbines 18%
8410 Hydraulic turbines, water wheels, and regulators therefor 18%
8411 Turbo-jets, turbo- propellers and other gas turbines - turbo-jets 18%
8412 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] 18%
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. 18%
8417 Industrial or laboratory furnaces and ovens, including incinerators, non- electric. 18%
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 18%
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 18%
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 18%
8426 Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 18%
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 18%
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. 18%
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 18%
8440 Book- binding machinery, including book- sewing machines. 18%
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. 18%
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). 18%
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. 18%
8444 Machines for extruding, drawing, texturing or cutting man-made textile materials. 18%
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 18%
8446 Weaving machines (looms). 18%
8447 Knitting machines, stitch- bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. 18%
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) 18%
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. 18%
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. 18%
8453 to 8471 8453 to 8471. 18%
8472 Braille typewriters, electric or non- electric 18%
8473 to 8475, 8477 all goods 18%
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)]. 18%
8480 to 8482 8480 to 8482. 18%
8485 Blank in Tariff 18%
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. 18%
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 18%
8423 Weighing Machinery [other than electric or electronic weighing machinery] 18%
8443 Printers [other than multifunction printers] 18%
8482 Ball bearing, Roller Bearings, Parts & related accessories 18%
8472 Perforating or stapling machines (staplers), pencil sharpening machines 18%
8407 Spark-ignition reciprocating or rotary internal combustion piston engine 28%
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 28%
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 28%
8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages under 8413 11 (except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps for internal combustion piston engines [under 8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [under 8413 60] 28%
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 28%
8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 28%
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 28%
8419 Storage water heaters, non-electric under 8419 19 (except solar water heater and system), 8419 89 10 [Pressure vessels, reactors, columns or towers or chemical storage tanks], 8419 89 20 [Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water], 8419 89 60 [Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control], 8419 89 70 [Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus] 28%
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 28%
8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 28%
8424 Fire extinguishers 28%
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 28%
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 28%
8422 20 00, 8422 30 00, 8422 40, 8522 90 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages 28%
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 28%
8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile- drivers and pile- extractors; snow- ploughs and snow- blowers 28%
8443 Printer, photo copying, fax machines, ink cartridges 28%
8450 Household or laundry- type washing machines, including machines which both wash and dry 28%
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil- sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non- electric] 28%
8476 Automatic goods- vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 28%
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 28%
8479 71 00] and 8479 79 00 Passenger boarding bridges of a kind used in airports and other 28%
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 28%
8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 28%
  Chapter 85 (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)  
85 Renewable energy devices & spare parts for their manufacture -
a) Bio-gas plant;
b) Solar power based devices;
c) Solar power generating system;
d) Photo voltaic cells, whether or not assembled in modules or made up into panels;
d) Wind mills and wind operated electricity generator;
e) Waste to energy plants/devices;
f) Solar lantern/solar lamp;
g) Ocean waves/tidal waves energy devices/plants
5%
8517 Telephones for cellular networks or for other wireless networks [8517] and parts for their manufacture. 12%
8539 LED lamps 12%
8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 12%
85 All goods not specified elsewhere. 18%
8501 Electric motors and generators (excluding generating sets) 18%
8502 Electric generating sets and rotary converters 18%
8503 Parts suitable for use solely or principally with the machines of heading 8502 18%
8505 Electro- magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads. 18%
8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 18%
8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 18%
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. 18%
8518 Microphones and stands therefor. 18%
8523 Discs, tapes, solid-state non- volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. 18%
8524 Blank in Tariff 18%
8532 Electrical capacitors 18%
8533 Electrical resistors. 18%
8534 Printed Circuits 18%
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts [8535] 18%
8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537. 18%
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). 18%
8541 Diodes, transistors and similar semi- conductor devices; photosensitive semi- conductor devices; light- emitting diodes (led); mounted piezo- electric crystals; 18%
8542 Electronic integrated circuits. 18%
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. 18%
8546 Electrical insulators of any material. 18%
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. 18%
8504 Transformers Industrial Electronics 18%
8504 Electrical Transformer 18%
8504 Static Convertors (UPS) 18%
8521 Recorder 18%
8525 CCTV 18%
8528 Set top Box for TV 18%
8528 Computer monitors not exceeding 17 inches 18%
8539 Electrical Filaments or discharge lamps 18%
8544 Winding Wires 18%
8544 Coaxial cables 18%
8544 70 Optical Fiber 18%
8504 Static converters (for example, rectifiers) and inductors 28%
8506 Primary cells and primary batteries 28%
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 28%
8508 Vacuum cleaners 28%
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 28%
8510 Shavers, hair clippers and hair-removing appliances, with self- contained electric motor 28%
8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 28%
8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 28%
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 28%
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 28%
8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 28%
8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 28%
8519 Sound recording or reproducing apparatus 28%
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 28%
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 28%
8525 Transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders 28%
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 28%
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 28%
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus 28%
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 28%
8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 28%
8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 28%
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 28%
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 28%
8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arclamps 28%
8544 Insulated wire, cable All goods 28%
8545 Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) 28%
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 28%
  Chapter 86 [Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds]  
86 All goods not specified elsewhere, [5% with no refund of ITC accumulation] 5%
8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 5%
8602 Other rail locomotives; locomotive tenders; such as Diesel- electric locomotives, Steam locomotives and tenders thereof. 5%
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 5%
8604 Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). 5%
8605 Railway or tramway passenger coaches, not self- propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 8604). 5%
8606 Railway or tramway goods vans and wagons, not self-propelled. 5%
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof. 5%
8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 5%
8609 Refrigerated containers 18%
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport 18%
  Chapter 87 (Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof)  
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. 5%
8701 Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc) 12%
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles. 12%
8712 Bicycles and other cycles (including delivery tricycles), not motorised 12%
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12%
8716 20 00 Self-loading or self- unloading trailers for agricultural purposes 12%
8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12%
8703 Cars for physically handicapped persons 18%
8704 Refrigerated motor vehicles 18%
8708 Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle 18%
8715 Baby carriages 18%
87 All goods not specified elsewhere. 28%
8702 Motor vehicles for the transport of ten or more persons, including the driver. 28%
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]. 28%
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]. 28%
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 28%
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28%
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705. 28%
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705. 28%
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. 28%
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 28%
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side- cars; side-cars. 28%
8714 Parts and accessories of vehicles of headings 8711 and 8713. 28%
8715 Baby carriages and parts thereof. 28%
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self- unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 28%
  Chapter 88 (Aircraft; spacecraft and parts thereof)  
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Nil
8803 Parts of goods of heading 8801 Nil
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use 5%
8803 Parts of goods of heading 8802 5%
8801 Balloons and dirigibles, gliders and other non-powered aircraft 18%
8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 18%
8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 18%
88 All goods not specified elsewhere. 28%
8802  Aircrafts for personal use 28%
  Chapter 89 (Ships, boats and floating structures)  
89 All goods not specified elsewhere. 5%
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. 5%
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 5%
8904 Tugs and pusher craft. 5%
8905 Light- vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. 5%
8906 Other vessels, including warships and lifeboats other than rowing boats. 5%
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 5%
8901 Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5%
8908 00 00 Vessels and other floating structures for breaking up 18%
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes ncluding floating structure used for casinos etc. 28%
  Chapter 90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)  
9021 Hearing aids Nil
90 Coronary stents and coronary stent systems for use with cardiac catheters. 5%
90 Artificial kidney 5%
90 Disposable sterilized dialyzer or microbarrier of artificial kidney 5%
90 Parts of the following goods, namely:-
(i) Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
5%
90 Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012. 5%
9021 Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability 5%
9001 Spectacle lenses, contact lens 12%
90 Blood glucose monitoring system (Glucometer) and test strips. 12%
90 Patent Ductus Arteriousus. 12%
9017 Mathematical calculating instruments and pantographs 12%
9017 Drawing instruments, Other drawing and marking out instruments 12%
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight- testing instruments 12%
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12%
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12%
9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability 12%
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X- ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 12%
9002 Intraocular lens 12%
9004 Spectacles, corrective 12%
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 18%
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. 18%
9003  Frames and mountings for spectacles, goggles or the like, and parts thereof. 18%
9004 Spectacles, and the like, corrective, protective or other and goggles, corrective. 18%
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). 18%
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments. 18%
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  18%
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  18%
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor. 18%
9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes. 18%
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 18%
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 18%
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. 18%
9032 Automatic regulating or controlling instruments and apparatus 18%
9016 Weighing Machinery [other than electric or electronic weighing machinery] 18%
9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) 18%
9004 Goggles (other than corrective. 28%
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio- astronomy. 28%
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539. 28%
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. 28%
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. 28%
9009 Blank in Tariff 28%
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 28%
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection. 28%
9012 Microscopes other than optical microscopes; diffraction apparatus. 28%
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. 28%
9014 Direction finding compasses; other navigational instruments and appliances. 28%
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. 28%
9016 Balances of a sensitivity of 5 cg or better, with or without weights. 28%
9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter. 28%
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light. 28%
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. 28%

Note : Based on the Chapter-wise Goods and Service Tax (GST) Rate Schedule for goods decided in the GST Council Meeting held on 18.05.2017 and 03.06.2017, addendum to the GST Rate Schedule for goods approved in the GST Council Meeting held on 22.05.2017 and 03.06.2017 and the GST Rates approved by the GST Council Meeting held on 11.06.2017