List of all Goods Covered under GST 12% Rate list, GST 12% Items List (updated till 01-01-2019)

List of all Goods Covered under GST 12% Rate list, GST 12% Items List, GST 12% Rate List 2019. Check list of all items under GST Rate 12%. GST Tax list 2019 is release by CBEC, Check list of all goods covered under 12% Rate. GST Rate Schedule for Goods updated till 01-01-2019 (1st January 2019). 12% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2019, 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 2019 in PDF Format updated till 01-01-2019, 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

updated till 01-01-2019

Chapter / Heading / Sub-heading / Description of Goods 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 (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [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 fats and 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 animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 12
1518 Animal fats and animal 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 or vegetable 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 or blood; food preparations based on these products 12
1602 Other prepared or preserved meat, meat offal or blood 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 juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 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 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 actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 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
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 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
4819 Cartons, boxes and cases of corrugated paper or paper board 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
4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 12
4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips] 12
4908 Transfers (decalcomanias) 12
4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 12
4910 Calendars of any kind, printed, including calendar blocks 12
4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 12
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 12
5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 12
5508 Sewing thread of manmade staple fibres 12
5509, 5510, 5511 Yarn of manmade 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, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes] 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, 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
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
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 [other than saree fall] 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; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 12
5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 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 this Chapter; 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
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags] 12
6305 32 00 Flexible intermediate bulk containers 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 99 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
8509 Wet grinder consisting of stone as a grinder 12
8517 Telephones for cellular networks or for other wireless networks 12
85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 12
8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 12
8539 LED lamps 12
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 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, 9405 50 31 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 12
9608 Pens [other than Fountain pens, stylograph pens] 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 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
Lottery run by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
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
Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software 12

 GST Rate List with HSN Code (All Items List) in pdf

Recommended Articles –