12% GST Goods. Items with 12 Percent GST

 

 

List of Goods with 12% Goods and Services Tax Rate are listed below. This is the original list published at the beginning. Later GST council has included more items in 12% list which are shown separately in other list of particular dates.

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

01012100, 010129

 

Live horses

 

6%

 

6%

 

12%

 

202

 

Meat of bovine animals, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

203

 

Meat of swine, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

204

 

Meat of sheep or goats, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

205

 

Meat of horses, asses, mules or hinnies, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

206

 

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

207

 

Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

208

 

Other meat and edible meat offal, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

209

 

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers

 

6%

 

6%

 

12%

 

209

 

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers

 

6%

 

6%

 

12%

 

210

 

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

 

6%

 

6%

 

12%

 

405

 

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

 

6%

 

6%

 

12%

 

406

 

Cheese

 

6%

 

6%

 

12%

 

801

 

Brazil nuts, dried, whether or not shelled or peeled

 

6%

 

6%

 

12%

 

802

 

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

 

6%

 

6%

 

12%

 

804

 

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried

 

6%

 

6%

 

12%

 

813

 

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8

 

6%

 

6%

 

12%

 

1108

 

Starches; inulin

 

6%

 

6%

 

12%

 

1501

 

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

 

6%

 

6%

 

12%

 

1502

 

Fats of bovine animals, sheep or goats, other than those of heading 1503

 

6%

 

6%

 

12%

 

1503

 

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

 

6%

 

6%

 

12%

 

 

 

 

2101 30  

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof  

6%  

6%  

12%

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

1504

 

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

 

6%

 

6%

 

12%

 

1505

 

Wool grease and fatty substances derived therefrom (including lanolin)

 

6%

 

6%

 

12%

 

1506

 

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

 

6%

 

6%

 

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.

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

1601

 

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

 

6%

 

6%

 

12%

 

1602

 

Other prepared or preserved meat, meat offal or blood

 

6%

 

6%

 

12%

 

1603

 

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

 

6%

 

6%

 

12%

 

1604

 

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

 

6%

 

6%

 

12%

 

1605

 

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

 

6%

 

6%

 

12%

 

2001

 

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

 

6%

 

6%

 

12%

 

2002

 

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

 

6%

 

6%

 

12%

 

2003

 

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

 

6%

 

6%

 

12%

 

2004

 

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

 

6%

 

6%

 

12%

 

2005

 

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

 

6%

 

6%

 

12%

 

2006

 

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)

 

6%

 

6%

 

12%

 

2007

 

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

 

6%

 

6%

 

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

 

6%

 

6%

 

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.

 

6%

 

6%

 

12%

 

2102

 

Yeasts and prepared baking powders

 

6%

 

6%

 

12%

 

2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]

 

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning

 

6%

 

6%

 

12%

 

2106

 

Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi

 

6%

 

6%

 

12%

 

2106 90

 

Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form

 

6%

 

6%

 

12%

 

2202 90 10

 

Soya milk drinks

 

6%

 

6%

 

12%

 

2202 90 20

 

Fruit pulp or fruit juice based drinks

 

6%

 

6%

 

12%

 

2202 90 90

 

Tender coconut water put up in unit container and bearing a registered brand name

 

6%

 

6%

 

12%

 

2202 90 30

 

Beverages containing milk

 

6%

 

6%

 

12%

 

2515 12 10

 

Marble and travertine blocks

 

6%

 

6%

 

12%

 

2516

 

Granite blocks

 

6%

 

6%

 

12%

 

28

28

28

28

 

Anaesthetics

Potassium Iodate

Steam

Micronutrients, which   are   covered   under serial number 1(f) 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

 

6%

 

6%

 

12%

 

2801 20

 

Iodine

 

6%

 

6%

 

12%


 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

2847

 

Medicinal grade hydrogen peroxide

 

6%

 

6%

 

12%

 

29

 

Gibberellic acid

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

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]

 

6%

 

6%

 

12%

 

3102

 

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

 

6%

 

6%

 

12%

 

3103

 

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

 

6%

 

6%

 

12%

 

3104

 

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

 

6%

 

6%

 

12%

 

3105

 

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers

 

6%

 

6%

 

12%

 

3215

 

Fountain pen ink

Ball Pen Ink

 

6%

 

6%

 

12%

 

3306 10 10

 

Tooth powder

 

6%

 

6%

 

12%

 

3307 41 00

 

Odoriferous preparations which operate by burning [other than agarbattis]

 

6%

 

6%

 

12%

 

29, 30, 3302

 

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

 

6%

 

6%

 

12%

 

3406

 

Candles, tapers and the like

 

6%

 

6%

 

12%

 

3701

 

Photographic plates and film for x-ray for medical use

 

6%

 

6%

 

12%

 

3705

 

Photographic plates and films, exposed and developed, other than cinematographic film

 

6%

 

6%

 

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.

 

6%

 

6%

 

12%

 

3818

 

Silicon wafers

 

6%

 

6%

 

12%

 

3822

 

All diagnostic kits and reagents

 

6%

 

6%

 

12%

 

3926

 

Feeding bottles

 

6%

 

6%

 

12%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

3926

 

Plastic beads

 

6%

 

6%

 

12%

 

4007

 

Latex Rubber Thread

 

6%

 

6%

 

12%

 

4014

 

Nipples of feeding bottles

 

6%

 

6%

 

12%

 

4015

 

Surgical rubber gloves or medical examination rubber gloves

 

6%

 

6%

 

12%

 

4107

 

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

 

6%

 

6%

 

12%

 

4112

 

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

 

6%

 

6%

 

12%

 

4113

 

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

 

6%

 

6%

 

12%

 

4114

 

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

 

6%

 

6%

 

12%

 

4115

 

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

 

6%

 

6%

 

12%

 

4203

 

Gloves specially designed for use in sports

 

6%

 

6%

 

12%

 

44

 

or any  The following goods, namely: -
Chapter 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

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

4405

 

Wood wool; wood flour

 

6%

 

6%

 

12%

 

4406

 

Railway or tramway sleepers (cross-ties) of wood

 

6%

 

6%

 

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]

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

4416

 

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves

 

6%

 

6%

 

12%

 

4417

 

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

 

6%

 

6%

 

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

 

6%

 

6%

 

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]

 

6%

 

6%

 

12%

 

4501

 

Natural cork, raw or simply prepared

 

6%

 

6%

 

12%

 

4601

 

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials

 

6%

 

6%

 

12%

 

4602

 

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah

 

6%

 

6%

 

12%

 

4701

 

Mechanical wood pulp

 

6%

 

6%

 

12%

 

4702

 

Chemical wood pulp, dissolving grades

 

6%

 

6%

 

12%

 

 

 

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

4703

 

Chemical wood pulp, soda or sulphate, other than dissolving grades

 

6%

 

6%

 

12%

 

4704

 

Chemical wood pulp, sulphite, other than dissolving grades

 

6%

 

6%

 

12%

 

4705

 

Wood pulp obtained by a combination of mechanical and chemical pulping processes

 

6%

 

6%

 

12%

 

4706

 

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

 

6%

 

6%

 

12%

 

4707

 

Recovered (waste and scrap) paper or paperboard

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

4804

 

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

4806 20 00

 

Greaseproof papers

 

6%

 

6%

 

12%

 

4806 40 10

 

Glassine papers

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

4811

 

Aseptic packaging paper

 

6%

 

6%

 

12%

 

4817 30

 

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

 

6%

 

6%

 

12%

 

4819

 

Cartons, boxes and cases of corrugated paper or paper board

 

6%

 

6%

 

12%

 

4820

 

Exercise book, graph book, & laboratory note book and notebooks

 

6%

 

6%

 

12%

 

4823

 

Paper pulp moulded trays

 

6%

 

6%

 

12%

 

48

 

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

 

6%

 

6%

 

12%

 

4904 00 00

 

Music, printed or in manuscript, whether or not bound or illustrated

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

4908

 

Transfers (decalcomanias)

 

6%

 

6%

 

12%

 

4909

 

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

 

6%

 

6%

 

12%

 

4910

 

Calendars of any kind, printed, including calendar blocks

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

5601

 

Wadding of textile materials and articles thereof; such as Absorbent cotton wool

 

6%

 

6%

 

12%

 

5602

 

Felt, whether or not impregnated, coated, covered or laminated

 

6%

 

6%

 

12%

 

5603

 

Nonwovens, whether or not impregnated, coated, covered or laminated

 

6%

 

6%

 

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

 

6%

 

6%

 

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; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

5608

 

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

 

6%

 

6%

 

12%

5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included  

6%

 

6%

 

12%

 

5701

 

Carpets and other textile floor coverings, knotted, whether or not made up

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

5703

 

Carpets and other textile floor coverings, tufted, whether or not made up

 

6%

 

6%

 

12%

 

5704

 

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

5801

 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

5803

 

Gauze, other than narrow fabrics of heading 5806

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

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)

 

6%

 

6%

 

12%

5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered  

6%

 

6%

 

12%

 

5808

 

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles

 

6%

 

6%

 

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]

 

6%

 

6%

 

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]

 

6%

 

6%

 

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  

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

5902

 

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

 

6%

 

6%

 

12%

 

5903

 

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

 

6%

 

6%

 

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  

6%

 

6%

 

12%

 

5905

 

Textile wall coverings

 

6%

 

6%

 

12%

 

5906

 

Rubberised textile fabrics, other than those of heading 5902

 

6%

 

6%

 

12%

 

5907

 

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

 

6%

 

6%

 

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  

6%

 

6%

 

12%

 

5909

 

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

 

6%

 

6%

 

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

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece  

6%

 

6%

 

12%

 

62

 

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece

 

6%

 

6%

 

12%

 

63

 

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece

 

6%

 

6%

 

12%

 

6601

 

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

 

6%

 

6%

 

12%

6602 Walking-sticks, seat-sticks, whips, riding-crops and the like  

6%

 

6%

 

12%

 

6603

 

Parts, trimmings and accessories of articles of heading 6601 or 6602

 

6%

 

6%

 

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)

 

6%

 

6%

 

12%

 

68

 

Sand lime bricks

 

6%

 

6%

 

12%

6815 Fly ash bricks and fly ash blocks  

6%

 

6%

 

12%

 

7015 10

 

Glasses for corrective spectacles and flint buttons

 

6%

 

6%

 

12%

 

7020

 

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

 

6%

 

6%

 

12%

 

7310 or 7326

 

Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners

 

6%

 

6%

 

12%

7317 Animal shoe nails  

6%

 

6%

 

12%

 

7319

 

Sewing needles

 

6%

 

6%

 

12%

 

7321

 

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

 

6%

 

6%

 

12%

 

7323

 

Table, kitchen or other household articles of iron & steel; Utensils

 

6%

 

6%

 

12%

7418 Table, kitchen or other household articles of copper; Utensils  

6%

 

6%

 

12%

 

7615

 

Table, kitchen or other household articles of aluminium; Utensils

 

6%

 

6%

 

12%

 

8211

 

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

 

6%

 

6%

 

12%

 

8214

 

Paper knives, Pencil sharpeners and blades therefor

 

6%

 

6%

 

12%

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware  

6%

 

6%

 

12%

 

8401

 

Fuel elements (cartridges), non-irradiated, for nuclear reactors

 

6%

 

6%

 

12%

 

8408

 

Fixed Speed Diesel Engines of power not exceeding 15HP

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

8414 20 10 Bicycle pumps  

6%

 

6%

 

12%

 

8414 20 20

 

Other hand pumps

 

6%

 

6%

 

12%

 

8414 90 12

 

Parts of air or vacuum pumps and compressors of bicycle pumps

 

6%

 

6%

 

12%

 

8432

 

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers

 

6%

 

6%

 

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  

6%

 

6%

 

12%

 

8434

 

Milking machines and dairy machinery

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

8452

 

Sewing machines

 

6%

 

6%

 

12%

8479 Composting Machines  

6%

 

6%

 

12%

 

8517

 

Telephones for cellular networks or for other wireless networks

 

6%

 

6%

 

12%

 

85

 

Parts for manufacture of Telephones for cellular networks or for other wireless networks

 

6%

 

6%

 

12%

 

8525 60

 

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

 

6%

 

6%

 

12%

8539 LED Lamps  

6%

 

6%

 

12%

87  

Electrically operated vehicles, including two and three wheeled electric motor vehicles

 

6%

 

6%

 

12%

 

8701

 

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

 

6%

 

6%

 

12%

 

8712

 

Bicycles and other cycles (including delivery tricycles), not motorised

 

6%

 

6%

 

12%

8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712  

6%

 

6%

 

12%

 

8716 20 00

 

Self-loading or self-unloading trailers for agricultural purposes

 

6%

 

6%

 

12%

 

8716 80

 

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

 

6%

 

6%

 

12%

 

90 or any other Chapter

 

Blood glucose monitoring system (Glucometer) and test strips

 

6%

 

6%

 

12%

90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device  

6%

 

6%

 

12%

 

9001

 

Contact lenses; Spectacle lenses

 

6%

 

6%

 

12%

 

9002

 

Intraocular lens

 

6%

 

6%

 

12%

 

9004

 

Spectacles, corrective

 

6%

 

6%

 

12%

9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments  

6%

 

6%

 

12%

 

9018

 

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

 

6%

 

6%

 

12%

 

9019

 

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

 

6%

 

6%

 

12%

 

9020

 

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

 

6%

 

6%

 

12%

9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body  

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

9404

 

Coir products [except coir mattresses]

 

6%

 

6%

 

12%

 

9404

 

Products wholly made of quilted textile materials

 

6%

 

6%

 

12%

9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof  

6%

 

6%

 

12%

 

9405

 

LED lights or fixtures including LED lamps

 

6%

 

6%

 

12%

 

9405

 

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

 

6%

 

6%

 

12%

 

9503

 

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

 

6%

 

6%

 

12%

9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]  

6%

 

6%

 

12%

 

9506

 

Sports goods other than articles and equipments for general physical exercise

 

6%

 

6%

 

12%

 

9507

 

Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy "birds" (other than those of heading 9208) and similar hunting or shooting requisites

 

6%

 

6%

 

12%

 

9608

 

Pens [other than Fountain pens, stylograph pens]

 

6%

 

6%

 

12%

9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk  

6%

 

6%

 

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

 

6%

 

6%

 

12%

 

9619

 

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material

 

6%

 

6%

 

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

 

6%

 

6%

 

12%

9702 Original engravings, prints and lithographs  

6%

 

6%

 

12%

 

9703

 

Original sculptures and statuary, in any material

 

6%

 

6%

 

12%

 

9705

 

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]

 

6%

 

6%

 

12%

9706 Antiques of an age exceeding one hundred years  

6%

 

6%

 

12%

 

9804

 

Other Drugs and medicines intended for personal use

 

6%

 

6%

 

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 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 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.

 

6%

 

6%

 

12%

 

 

 

 

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