List of all Goods Covered under GST 12% Rate list, GST 12% Items List (updated till 20-09-2018)

List of all Goods Covered under GST 12% Rate list, GST 12% Items List, GST 12% Rate List 2018. Check list of all items under GST Rate 12%. GST Tax list 2018 is release by CBEC, Check list of all goods covered under 12% Rate. GST Rate Schedule for Goods updated till 20-09-2018 (20th September 2018). 12% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2017, 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 2018 in PDF Format updated till 20-09-2018, 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 20-09-2018

Chapter / Heading / Sub headingDescription of GoodsGST Rate (%)
01012100, 010129Live horses12
0402 91 10, 0402 99 20Condensed milk12
405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads12
406Cheese12
801Brazil nuts, dried, whether or not shelled or peeled12
802Other 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
804Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried12
805Citrus 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), dried12
813Fruit, 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 peeled12
1108Starches; inulin12
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 150312
1502Fats of bovine animals, sheep or goats, other than those of heading 150312
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared12
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified12
1505Wool grease and fatty substances derived therefrom (including lanolin)12
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified12
1516Animal 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
1517Edible 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 151612
1518Animal 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 included12
1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these products12
1602Other prepared or preserved meat, meat offal or blood12
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates12
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates12
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs12
1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)12
1704Sugar boiled confectionery12
1902Pasta, 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 prepared12
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved12
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid12
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid12
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid12
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200612
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200612
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)12
2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter12
2008Fruit, 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 fruits12
2009Fruit 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 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof12
2102Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders12
2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings12
2106Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters12
2106 90Namkeens, 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 91Diabetic foods12
2201Drinking water packed in 20 litres bottle12
2202 99 10Soya milk drinks12
2202 99 20Fruit pulp or fruit juice based drinks12
2202 99 90Tender 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 30Beverages containing milk12
2515 12 10Marble and travertine blocks12
2516Granite blocks12
28Anaesthetics12
28Potassium Iodate12
28Steam12
28 or 38Micronutrients, 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, 198512
2801 20Iodine12
2804 40 10Medical grade oxygen12
2847Medicinal grade hydrogen peroxide12
29 or 3808 93Gibberellic acid12
3001Glands 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 included12
3002Animal 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 products12
3003Medicaments (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 medicaments12
3004Medicaments (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 sale12
3005Wadding, 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 purposes12
3006Pharmaceutical 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
3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink12
3306 10 10Tooth powder12
3307 41 00Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran]12
29, 30, 3301Following goods namely:-12
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
3406Candles, tapers and the like12
3701Photographic plates and film for x-ray for medical use12
3705Photographic plates and films, exposed and developed, other than cinematographic film12
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.12
3808The following Bio-pesticides, namely –12
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
3818Silicon wafers12
3822All diagnostic kits and reagents12
3826Bio-diesel12
3926Feeding bottles12
3926Plastic beads12
4007Latex Rubber Thread12
4014Nipples of feeding bottles12
4015Surgical rubber gloves or medical examination rubber gloves12
4016Rubber bands12
4202 22 20Hand bags and shopping bags, of cotton12
4202 22 30Hand bags and shopping bags, of jute12
4203Gloves specially designed for use in sports12
44 or any ChapterThe following goods, namely: –12
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
44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]12
4404Hoopwood; 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 like12
4405Wood wool; wood flour12
4406Railway or tramway sleepers (cross-ties) of wood12
4408Sheets 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
4409Bamboo flooring12
4415Packing 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 wood12
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves12
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood12
4418Bamboo wood building joinery12
4419Tableware and Kitchenware of wood12
4420Wood 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 9412
4421Other 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
4501Natural cork, raw or simply prepared12
4701Mechanical wood pulp12
4702Chemical wood pulp, dissolving grades12
4703Chemical wood pulp, soda or sulphate, other than dissolving grades12
4704Chemical wood pulp, sulphite, other than dissolving grades12
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes12
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material12
4802Uncoated 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 paperboard12
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 480312
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter12
4806 20 00Greaseproof papers12
4806 40 10Glassine papers12
4807Composite 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 sheets12
4808Paper 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 480312
4810Paper 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 size12
4811Aseptic packaging paper12
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery12
4819Cartons, boxes and cases of corrugated paper or paper board12
4820Exercise book, graph book, & laboratory note book and notebooks12
4823Paper pulp moulded trays12
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets12
4904 00 00Music, printed or in manuscript, whether or not bound or illustrated12
4906 00 00Plans 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 foregoing12
4907Unused 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
4908Transfers (decalcomanias)12
4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings12
4910Calendars of any kind, printed, including calendar blocks12
4911Other 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 devices12
5401Sewing thread of manmade filaments, whether or not put up for retail sale12
5402, 5403, 5404, 5405, 5406Synthetic or artificial filament yarns12
5508Sewing thread of manmade staple fibres12
5509, 5510, 5511Yarn of manmade staple fibres12
5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods12
5602Felt, whether or not impregnated, coated, covered or laminated12
5603Nonwovens, whether or not impregnated, coated, covered or laminated12
5604Rubber 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 plastics12
5605Metallised 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 thread12
5606Gimped 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-yarn12
5607Twine, 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
5609Articles 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
5701Carpets and other textile floor coverings, knotted, whether or not made up12
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs12
5703Carpets and other textile floor coverings, tufted, whether or not made up12
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up12
5705Other 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
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 570312
5803Gauze, other than narrow fabrics of heading 580612
5804Tulles 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 600612
5805Hand-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 up12
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered12
5808Braids 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
5809Woven 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
5810Embroidery 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
5811Quilted 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 581012
5901Textile 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 foundations12
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon12
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 590212
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape12
5905Textile wall coverings12
5906Rubberised textile fabrics, other than those of heading 590212
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like12
5908Textile 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 impregnated12
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials12
5910Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material12
5911Textile 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 articles12
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece12
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece12
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
6501Textile caps12
6505Hats (knitted/crocheted) or made up from lace or other textile fabrics12
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)12
6602Walking-sticks, seat-sticks, whips, riding-crops and the like12
6603Parts, trimmings and accessories of articles of heading 6601 or 660212
6701Skins 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
68Sand lime bricks or Stone inlay work12
6802Statues, 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 stone12
6815Fly ash blocks12
6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic12
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china12
6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china12
6913Statues and other ornamental articles12
7015 10Glasses for corrective spectacles and flint buttons12
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns12
7310 or 7326Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners12
7317Animal shoe nails12
7319Sewing needles12
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel12
7323Table, kitchen or other household articles of iron & steel; Utensils12
7418Table, kitchen or other household articles of copper; Utensils12
7419 99 30Brass Kerosene Pressure Stove12
7615Table, kitchen or other household articles of aluminium; Utensils12
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor12
8214Paper knives, Pencil sharpeners and blades therefor12
8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware12
8306Bells, 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 bidriware12
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors12
8408Fixed Speed Diesel Engines of power not exceeding 15HP12
8413Power 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 pumps12
8414 20 10Bicycle pumps12
8414 20 20Other hand pumps12
8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps12
8420Hand operated rubber roller12
8424Nozzles for drip irrigation equipment or nozzles for sprinklers12
8424Sprinklers; drip irrigation system including laterals; mechanical sprayers12
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90]12
8433Harvesting 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
8434Milking machines and dairy machinery12
8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders12
8452Sewing 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 machines12
8479Composting Machines12
8509Wet grinder consisting of stone as a grinder12
8517Telephones for cellular networks or for other wireless networks12
85Parts for manufacture of Telephones for cellular networks or for other wireless networks12
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.12
8539LED lamps12
87Electrically operated vehicles, including two and three wheeled electric motor vehicles12
87Fuel Cell Motor Vehicles12
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)12
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles12
8712Bicycles and other cycles (including delivery tricycles), not motorised12
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 871212
8716 20 00Self-loading or self-unloading trailers for agricultural purposes12
8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles12
90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips12
90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device12
9001Contact lenses; Spectacle lenses12
9003Frames and mountings for spectacles, goggles or the like, and parts thereof12
9004Spectacles, corrective [other than goggles for correcting vision]12
9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments12
9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments12
9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus12
9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters12
9021Splints 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
9022Apparatus 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 light12
9403Furniture wholly made of bamboo, cane or rattan12
9404Coir products except coir mattresses12
9404Products wholly made of quilted textile materials12
9404Cotton quilts of sale value exceeding Rs. 1000 per piece12
9405, 9405 50 31Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof12
9405LED lights or fixtures including LED lamps12
9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)12
9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]12
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]12
9506Sports goods other than articles and equipments for general physical exercise12
9507Fishing 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 requisites12
9601Worked 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
9607Slide fasteners12
9608Pens [other than Fountain pens, stylograph pens]12
9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk12
9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof12
9619 00 30, 9619 00 40, or 9619 00 90All goods12
9701Paintings, 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 plaques12
9702Original engravings, prints and lithographs12
9703Original sculptures and statuary, in any material12
9705Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]12
9706Antiques of an age exceeding one hundred years12
9804Other Drugs and medicines intended for personal use12
Lottery run by State Governments12
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.
3406Handcrafted candles12
4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39Handbags including pouches and purses; jewellery box12
4416, 4421 99 90Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)12
4414 00 00Wooden frames for painting, photographs, mirrors etc12
4420Statuettes & 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 90Art ware of cork [including articles of sholapith]12
6117, 6214Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece12
6802Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)12
6815 99 90Stone art ware, stone inlay work12
6912 00 10 6912 00 20Tableware and kitchenware of clay and terracotta, other clay articles12
6913 90 00Statuettes & other ornamental ceramic articles (incl blue potteries)12
7009 92 00Ornamental framed mirrors12
7018 90 10Glass statues [other than those of crystal]12
7020 00 90Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]12
7326 90 99Art ware of iron12
7419 99Art ware of brass, copper/ copper alloys, electro plated with nickel/silver12
7616 99 90Aluminium art ware12
8306Bells, gongs and like, non-electric, of base metal;12
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)
9405 10Handcrafted lamps (including panchloga lamp)12
9401 50, 9403 80Furniture of bamboo, rattan and cane12
9503Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)12
9504Ganjifa card12
9601Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material12
9602Worked 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
9701Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)12
9703Original sculptures and statuary, in metal, stone or any other material12
Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software12

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

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