The GST Council pruned the list of items in the top 28% and made changes in GST rates to include just 50 items from the current 228. So, only luxury and sin goods are now in the highest tax slab while commodities of daily use are shifted to 18 percent.

Things on which GST rates were reduced includes over 176 items, including beauty products, chewing gums, chocolates, coffee, and custard powder.

The full List of 176 items with changes in GST rates at 18% is given below

Sl. No Description Present GST rate Revised GST rate
1 Chewing gum / bubble gum and white chocolate, not containing cocoa 28% 18%
2 Cocoa butter, fat and oil 28% 18%
3 Cocoa powder, not containing added sugar or sweetening matter 28% 18%
4 Chocolates and other food preparations containing cocoa 28% 18%
5 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 preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]
28% 18%
6 Waffles and wafers coated with chocolate or containing chocolate 28% 18%
7 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder 28% 18%
8 Other non-alcoholic beverages 28% 18%
9 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28% 18%
10 Marble and travertine, other than blocks 28% 18%
11 Granite, other than blocks 28% 18%
12 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28% 18%
13 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 28% 18%
14 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 28% 18%
15  Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 28% 18%
16 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 28% 18%
17 All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waived or straightening; Hair lacquers; Brilliantines\ (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28% 18%
18 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other thandentifrices in powder or paste from (tooth powder or toothpaste)] 28% 18%
19 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 28% 18%
20 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 28% 18%
21 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 28% 18%
22 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 28% 18%
23 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 28% 18%
24 Modelling pastes, including those put up for children’s amusement 28% 18%
25 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 28% 18%
26 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 28% 18%
27 Anti-freezing preparations and prepared de-icing fluids 28% 18%
28 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 28% 18%
29 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] 28% 18%
30 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] 28% 18%
31 Retreaded or used tyres
and flaps
28% 18%
32 Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 28% 18%
33 Other articles of vulcanised rubber other than hard rubber (other than erasers) 28% 18%
34 Hard rubber (for exampleebonite) in all forms, including waste andscrap; articles of hard rubber 28% 18%
35 Trunks, suit-cases, vanitycases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, mapcases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottlecases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 28% 18%
36 Articles of apparel and clothing accessories, of leather or of composition leather 28% 18%
37 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 28% 18%
38 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 28% 18%
39 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 28% 18%
40 Plywood, veneered panels and similar laminated wood 28% 18%
41 Densified wood, in blocks,plates, strips, or profileshapes 28% 18%
42 Wooden frames for paintings, photographs, mirrors or similar objects 28% 18%
43 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 28% 18%
44 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 28% 18%
45 Wall paper and similar wall coverings; window transparencies of paper 28% 18%
46 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 28% 18%
47 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 28% 18%
48 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone 28% 18%
49 Worked slate and articles of slate or of agglomerated slate 28% 18%
50 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone 28% 18%
51 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 28% 18%
52 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 28% 18%
53 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 28% 18%
54 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 28% 18%
55 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 28% 18%
56 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 28% 18%
57 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 28% 18%
58 Ceramic flooring blocks, support or filler tiles and the like 28% 18%
59 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 28% 18%
60 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel 28% 18%
61 Sanitary ware and parts thereof of iron and steel 28% 18%
62 All goods other than utensils i.e. sanitary ware and parts thereof of copper 28% 18%
63 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 28% 18%
64 Doors, windows and their frames and thresholds for doors 28% 18%
65 All goods other than utensils i.e. sanitary ware and parts thereof 28% 18%
66 Razors and razor blades (including razor blade blanks in strips) 28% 18%
67 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] 28% 18%
68 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 28% 18%
69 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% 18%
70 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% 18%
71 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 28% 18%
72 Spark-ignition reciprocating or rotary internal combustion piston engine 28% 18%
73 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 28% 18%
74 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semiconductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 28% 18%
75 Electric or electronic 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% 18%
76 Fire extinguishers 28% 18%
77 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 28% 18%
78 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 28% 18%
79 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 28% 18%
80 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pileextractors; snow-ploughs and snow-blowers 28% 18%
81 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 28% 18%
82 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or nonelectric, Perforating or stapling machines (staplers), pencil sharpening machines] 28% 18%
83 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or nonelectric, Perforating or stapling machines (staplers), pencil sharpening machines] 28% 18%
84 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% 18%
85 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% 18%
86 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 28% 18%
87 Primary cells and primary batteries 28% 18%
88 Electric accumulators, including separators therefor, whether or not rectangular (including square) 28% 18%
89 Vacuum cleaners 28% 18%
90 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 28% 18%
91 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 28% 18%
92 Electrical ignition or starting equipment of a kind used for sparkignition or compressionignition internal combustion engines (for example, ignition magnetos, magnetodynamos, 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% 18%
93 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% 18%
94 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% 18%
95 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 28% 18%
96 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 28% 18%
97 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 [other than CCTV] 28% 18%
98 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 28% 18%
99 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 28% 18%
100 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radiobroadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches 28% 18%
101 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 28% 18%
102 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% 18%
103 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, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 28% 18%
104 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% 18%
105 Sealed beam lamp units and ultra-violet or infrared lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 28% 18%
106 Sealed beam lamp units and ultra-violet or infrared lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 28% 18%
107 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 28% 18%
108 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% 18%
109 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 28% 18%
110 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 28% 18%
111 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 28% 18%
112 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 28% 18%
113 Microscopes other than optical microscopes; diffraction apparatus 28% 18%
114 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% 18%
115 Direction finding compasses; other navigational instruments and appliances 28% 18%
116 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 28% 18%
117 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 28% 18%
118 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other Xray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 28% 18%
119 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 28% 18%
120 Wrist-watches, pocketwatches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal 28% 18%
121 Wrist-watches, pocketwatches and other watches, including stop watches, other than those of heading 9101 28% 18%
122 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 28% 18%
123 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 28% 18%
124 Time switches with clock or watch movement or with synchronous motor 28% 18%
125 Watch movements, complete and assembled 28% 18%
126 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 28% 18%
127 Watch cases and parts thereof 28% 18%
128 Cases for other than clocks, and parts thereof 28% 18%
129 Watch straps, watch bands and watch bracelets, and parts thereof 28% 18%
130 Other watch parts 28% 18%
131 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 28% 18%
132 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 28% 18%
133 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 28% 18%
134 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 28% 18%
135 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 28% 18%
136 Articles and equipment for general physical exercise, gymnastics, athletics 28% 18%
137 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 28% 18%
138 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-ofpearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 28% 18%
139 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 28% 18%
140 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 28% 18%
141 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing 28% 18%
142 Ceramic pipes, conduits, guttering and pipe fittings 28% 18%
143 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing 28% 18%
144 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 28% 18%
145 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 28% 18%
146 Statuettes and other ornamental ceramic articles 28% 18%
147 Other ceramic articles 28% 18%
148 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28% 18%
149 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28% 18%
150 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28% 18%
151 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 28% 18%
152 Safety glass, consisting of toughened (tempered) or laminated glass 28% 18%
153 Multiple-walled insulating units of glass 28% 18%
154 Glass mirrors, whether or not framed, including rearview mirrors 28% 18%
155 Parts and accessories of vehicles of headings 8711 and 8713 28% 18%
156 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 28% 18%
157 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments 28% 18%
158 Other string musical instruments (for example, guitars, violins, harps) 28% 18%
159 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 28% 18%
160 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 28% 18%
161 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 28% 18%
162 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 28% 18%
163 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 28% 18%
164 Video games consoles and Machines 28% 18%
165 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 28% 18%
166 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 28% 18%
167 Avgas 28% 18%
168 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 28% 18%
169 Perfumes and toilet waters 28% 18%
170 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 28% 18%
171 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 28% 18%
172 Setts, curbstones and flagstones, of natural stone (except slate) 28% 18%
173 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 28% 18%
174 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 28% 18%
175 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 28% 18%
176 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 28% 18%

Related: Changes in GST from the 23rd GST Council meeting