List of all Goods Covered under GST 12% Rate list, GST 12% Items List, GST 12% Rate List 2022. Check list of all items under GST Rate 12%. GST Tax list 2022 is release by CBEC, Check list of all goods covered under 12% Rate. GST Rate Schedule for Goods updated till 1 January 2022). 12% goods list in GST Regime, GST rate schedule for goods in india, GST Council finally decided GST Rates 2022, in this article we provide Item wise Item list of all goods covers in 12% Tax Rate under GST Regime.
You may also download GST Rate list 2022 in PDF Format updated till 01-01-2022, here we provide GST 12% Rate items list. Now check List of all Goods Covered under GST 12% Rate list, GST 12% Items List from below…
List of all Goods Covered under GST 12% Rate list
| HSN Code | Prodcut | GST Rate |
|---|---|---|
| 01012100, 010129 | Live horses | 12 |
| 0402 91 10, 0402 99 20 | Condensed milk | 12 |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12 |
| 0406 | Cheese | 12 |
| 0801 | Brazil nuts, dried, whether or not shelled or peeled | 12 |
| 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] | 12 |
| 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried | 12 |
| 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried | 12 |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled | 12 |
| 1108 | Starches; inulin | 12 |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 12 |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 12 |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 12 |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 12 |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 12 |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 12 |
| 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 12 |
| 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 12 |
| 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 12 |
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 12 |
| 1602 | Other prepared or preserved meat, meat offal, blood or insects | 12 |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12 |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12 |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12 |
| 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) | 12 |
| 1704 | Sugar boiled confectionery | 12 |
| 1902 | 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 | 12 |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12 |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12 |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12 |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12 |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12 |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12 |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 12 |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 12 |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 12 |
| 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. | 12 |
| 2009 89 90 | Tender coconut water put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] | 12 |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12 |
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12 |
| 2103 | All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings | 12 |
| 2106 | Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters | 12 |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] | 12 |
| 2106 90 91 | Diabetic foods | 12 |
| 2201 | Drinking water packed in 20 litres bottle | 12 |
| 2202 99 10 | Soya milk drinks | 12 |
| 2202 99 20 | Fruit pulp or fruit juice based drinks | 12 |
| 2202 99 30 | Beverages containing milk | 12 |
| 2515 12 10 | Marble and travertine blocks | 12 |
| 2516 | Granite blocks | 12 |
| 28 | Anaesthetics | 12 |
| 28 | Potassium Iodate | 12 |
| 28 | Steam | 12 |
| 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 12 |
| 2801 20 | Iodine | 12 |
| 2804 40 10 | Medical grade oxygen | 12 |
| 2847 | Medicinal grade hydrogen peroxide | 12 |
| 29 or 3808 93 | Gibberellic acid | 12 |
| 3001 | Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included | 12 |
| 3002 | Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products | 12 |
| 3003 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments | 12 |
| 3004 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale | 12 |
| 3005 | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | 12 |
| 3006 | Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] | 12 |
| 3215 | All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink | 12 |
| 3306 10 10 | Tooth powder | 12 |
| 3307 41 00 | Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran] | 12 |
| 29, 30, 3301 | Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil | 12 |
| 3406 | Candles, tapers and the like | 12 |
| 3605 00 10 | All goods | 12 |
| 3701 | Photographic plates and film for x-ray for medical use | 12 |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 12 |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. | 12 |
| 3808 | The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 12 |
| 3818 | Silicon wafers | 12 |
| 3822 | All diagnostic kits and reagents | 12 |
| 3826 | Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12 |
| 3926 | Feeding bottles | 12 |
| 3926 | Plastic beads | 12 |
| 4007 | Latex Rubber Thread | 12 |
| 4014 | Nipples of feeding bottles | 12 |
| 4015 | Surgical rubber gloves or medical examination rubber gloves | 12 |
| 4016 | Rubber bands | 12 |
| 4202 22 20 | Hand bags and shopping bags, of cotton | 12 |
| 4202 22 30 | Hand bags and shopping bags, of jute | 12 |
| 4203 | Gloves specially designed for use in sports | 12 |
| 44 or any Chapter | The following goods, namely: – a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues | 12 |
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 12 |
| 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like | 12 |
| 4405 | Wood wool; wood flour | 12 |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 12 |
| 4408 | 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 [for match splints] | 12 |
| 4409 | Bamboo flooring | 12 |
| 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood | 12 |
| 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | 12 |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 12 |
| 4418 | Bamboo wood building joinery | 12 |
| 4419 | Tableware and Kitchenware of wood | 12 |
| 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 | 12 |
| 4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] | 12 |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 12 |
| 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 12 |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 12 |
| 4701 | Mechanical wood pulp | 12 |
| 4702 | Chemical wood pulp, dissolving grades | 12 |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 12 |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 12 |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 12 |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 12 |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard | 12 |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12 |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 12 |
| 4806 20 00 | Greaseproof papers | 12 |
| 4806 40 10 | Glassine papers | 12 |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 12 |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 12 |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 12 |
| 4811 | Aseptic packaging paper | 12 |
| 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 12 |
| 4820 | Exercise book, graph book, & laboratory note book and notebooks | 12 |
| 4823 | Paper pulp moulded trays | 12 |
| 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 12 |
| 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated | 12 |
| 5007 | Woven fabrics of silk or of silk waste. | 12 |
| 5111 | Woven fabrics of carded wool or of carded fine animal hair. | 12 |
| 5112 | Woven fabrics of combed wool or of combed fine animal hair | 12 |
| 5113 | Woven fabrics of coarse animal hair or of horse hair. | 12 |
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2 | 12 |
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2 | 12 |
| 5210 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2. | 12 |
| 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2. | 12 |
| 5212 | Other woven fabrics of cotton. | 12 |
| 5309 | Woven fabrics of flax | 12 |
| 5310 | Woven fabrics of jute or of other textile bast fibres of heading 5303. | 12 |
| 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. | 12 |
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale. | 12 |
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | 12 |
| 5403 | Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex | 12 |
| 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm | 12 |
| 5405 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm | 12 |
| 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale. | 12 |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. | 12 |
| 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.”; | 12 |
| 5501 | Synthetic filament tow. | 12 |
| 5502 | Artificial filament tow | 12 |
| 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning. | 12 |
| 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning. | 12 |
| 5505 | Waste (including noils, yarn waste and garnetted stock) of man-made fibres. | 12 |
| 5506 | Synthetic staple fibres, carded, combed or otherwise processed for spinning. | 12 |
| 5507 | Artificial staple fibres, carded, combed or otherwise processed for spinning. | 12 |
| 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale. | 12 |
| 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. | 12 |
| 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. | 12 |
| 5511 | Yarn (other than sewing thread) of manmade staple fibres, put up for retail sale. | 12 |
| 5512 | Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. | 12 |
| 5513 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2 . | 12 |
| 5514 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 . | 12 |
| 5515 | Other woven fabrics of synthetic staple fibres. | 12 |
| 5516 | Woven fabrics of artificial staple fibres. | 12 |
| 5601 | Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods | 12 |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated | 12 |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 12 |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics | 12 |
| 5605 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; Imitation zari thread | 12 |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | 12 |
| 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics | 12 |
| 5608 | Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials. | 12 |
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] | 12 |
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 12 |
| 5702 | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs | 12 |
| 5703 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 12 |
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 12 |
| 5705 | Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I. | 12 |
| 5801 | Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. | 12 |
| 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 | 12 |
| 5803 | Gauze, other than narrow fabrics of heading 5806 | 12 |
| 5804 | Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 | 12 |
| 5805 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | 12 |
| 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). | 12 |
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 12 |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” | 12 |
| 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. | 12 |
| 5810 | Embroidery in the piece, in strips or in motifs | 12 |
| 5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 | 12 |
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | 12 |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 12 |
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 12 |
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | 12 |
| 5905 | Textile wall coverings | 12 |
| 5906 | Rubberised textile fabrics, other than those of heading 5902 | 12 |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 12 |
| 5908 | Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated | 12 |
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 12 |
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material | 12 |
| 5911 | Textile products and articles, for technical uses, specified in Note 7 to Chapter 59; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles | 12 |
| 6001 | Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted. | 12 |
| 6002 | Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. | 12 |
| 6003 | Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. | 12 |
| 6004 | Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. | 12 |
| 6005 | Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. | 12 |
| 6006 | Other knitted or crocheted fabrics. | 12 |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted. | 12 |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted | 12 |
| 6301 | Blankets and travelling rugs. | 12 |
| 6302 | Bed linen, table linen, toilet linen and kitchen linen. | 12 |
| 6303 | Curtains (including drapes) and interior blinds; curtain or bed valances. | 12 |
| 6304 | Other furnishing articles, excluding those of heading 9404. | 12 |
| 6305 | Sacks and bags, of a kind used for the packing of goods. | 12 |
| 6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. | 12 |
| 6307 | Other made up articles, including dress patterns. | 12 |
| 6308 | Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. | 12 |
| 6309 | Worn clothing and other worn articles. | 12 |
| 6310 | Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. | 12 |
| 64 | Footwear of sale value not exceeding Rs.1000 per pair. | 12 |
| 6501 | Textile caps | 12 |
| 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics | 12 |
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 12 |
| 6602 | Whips, riding-crops and the like | 12 |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 12 |
| 6701 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) | 12 |
| 68 | Sand lime bricks or Stone inlay work | 12 |
| 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 12 |
| 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 12 |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 12 |
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 12 |
| 6913 | Statues and other ornamental articles | 12 |
| 7015 10 | Glasses for corrective spectacles and flint buttons | 12 |
| 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 12 |
| 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners | 12 |
| 7317 | Animal shoe nails | 12 |
| 7319 | Sewing needles | 12 |
| 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 12 |
| 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 12 |
| 7418 | Table, kitchen or other household articles of copper; Utensils | 12 |
| 7419 80 30 | Brass Kerosene Pressure Stove | 12 |
| 7615 | Table, kitchen or other household articles of aluminium; Utensils | 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, Pencil sharpeners and blades therefor | 12 |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 12 |
| 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware | 12 |
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 12 |
| 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 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 | Bicycle pumps | 12 |
| 8414 20 20 | Other hand pumps | 12 |
| 8414 90 12 | Parts of air or vacuum pumps and compressors of bicycle pumps | 12 |
| 8420 | Hand operated rubber roller | 12 |
| 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12 |
| 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 12 |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90] | 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; parts [8433 90 00] | 12 |
| 8434 | Milking machines and dairy machinery | 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 |
| 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines | 12 |
| 8479 | Composting Machines | 12 |
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.”; | 12 |
| 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 12 |
| 8539 | LED lamps | 12 |
| 87 | Fuel Cell Motor Vehicles | 12 |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 12 |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such 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 |
| 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips | 12 |
| 90 or any other Chapter | Patent Ductus Arteriousus / Atrial Septal Defect occlusion device | 12 |
| 9001 | Contact lenses; Spectacle lenses | 12 |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 12 |
| 9004 | Spectacles, corrective [other than goggles for correcting vision] | 12 |
| 9017 20 | Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or 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 | Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] | 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 |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 12 |
| 9404 | Coir products except coir mattresses | 12 |
| 9404 | Products wholly made of quilted textile materials | 12 |
| 9404 | Cotton quilts of sale value exceeding Rs. 1000 per piece | 12 |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 12 |
| 9405 | LED lights or fixtures including LED lamps | 12 |
| 9405 | LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) | 12 |
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 12 |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 12 |
| 9506 | Sports goods other than articles and equipments for general physical exercise | 12 |
| 9507 | Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites | 12 |
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 12 |
| 9607 | Slide fasteners and parts thereof. | 12 |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk | 12 |
| 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof | 12 |
| 9619 00 30, 9619 00 40, or 9619 00 90 | All goods | 12 |
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques | 12 |
| 9702 | Original engravings, prints and lithographs | 12 |
| 9703 | Original sculptures and statuary, in any material | 12 |
| 9705 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 12 |
| 9706 | Antiques of an age exceeding one hundred years | 12 |
| 9804 | Other Drugs and medicines intended for personal use | 12 |
| 3406 | Handcrafted candles | 12 |
| 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 12 |
| 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 12 |
| 4414 00 00 | Wooden frames for painting, photographs, mirrors etc | 12 |
| 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 12 |
| 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 12 |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece | 12 |
| 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 12 |
| 6815 99 90 | Stone art ware, stone inlay work | 12 |
| 6912 00 10 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 12 |
| 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 12 |
| 7009 92 00 | Ornamental framed mirrors | 12 |
| 7018 90 10 | Glass statues [other than those of crystal] | 12 |
| 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12 |
| 7326 90 99 | Art ware of iron | 12 |
| 7419 99 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12 |
| 7616 99 90 | Aluminium art ware | 12 |
| 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 12 |
| 9405 10 | Handcrafted lamps (including panchloga lamp) | 12 |
| 9401 50, 9403 80 | Furniture of bamboo, rattan and cane | 12 |
| 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12 |
| 9504 | Ganjifa card | 12 |
| 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material | 12 |
| 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 12 |
| 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 12 |
| 9703 | Original sculptures and statuary, in metal, stone or any other material | 12 |
| 1107 | Malt, whether or not roasted | 12 |
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