12% GST Goods List: Current Position in 2026
Updated as on 1 September 2026
The former 12% GST goods slab has been substantially replaced under the GST rate rationalisation effective from 22 September 2025. This page preserves the earlier 12% goods list for historical reference while explaining the current legal position.
Current GST position: Do not apply 12% GST merely because an item appears in the historical table below. Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification and introduced current goods schedules at 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28%. It does not contain a general 12% goods schedule. The principal changes took effect from 22 September 2025.
On this page
Is There a 12% GST Slab for Goods in 2026?
Under the principal post-reform notification for taxable goods, the general 12% goods schedule has been removed. The 56th GST Council rationalised the earlier multi-rate structure around a 5% merit rate and an 18% standard rate, with special rates for specified categories. Individual goods that previously attracted 12% may now attract 5%, 18%, Nil or another specifically notified rate depending on their HSN classification and description.
The effective date of the principal rate changes was 22 September 2025 for goods other than the specifically deferred tobacco-related categories. Therefore, the date in this page has been updated to 1 September 2026, but the statutory effective date of 22 September 2025 is retained because it is part of the law and must not be replaced by today's date.
Historical 12% GST Goods List - Applicable Before the 2025 Reform
The following entries are retained from the earlier page for reference. They must not be treated as a current 12% rate list. For transactions on or after 22 September 2025, verify the exact HSN and description against the current notification.
| HSN / Heading | Goods formerly shown at 12% | Earlier rate | Current position |
|---|---|---|---|
| 0101 21 00, 0101 29 | Live horses | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 0402 91 10, 0402 99 20 | Condensed milk | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 406 | Cheese | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 801 | Brazil nuts, dried, whether or not Shelled or Peeled | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 804 | Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other than mangoes sliced, dried) and mangosteens, dried. | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 805 | 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% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 813 | 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% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1108 | Starches; inulin | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1601 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1602 | Other prepared or preserved meat, meat offal or blood | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 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% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 1704 | Sugar boiled confectionery | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 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% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 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 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 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% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2009 89 90 | Tender coconut water pre-packaged and labelled. | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 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% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2106 | Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled. | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2106 90 91 | Diabetic foods | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2201 | Drinking water packed in 20 litres bottle | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2202 99 10 | Soya milk drinks | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2202 99 20 | Fruit pulp or fruit juice based drinks | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2202 99 30 | Beverages containing milk | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2515 12 10 | Marble and travertine blocks | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2516 | Granite blocks | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 28 28 28 28 or 38 | 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 | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2801 20 | Iodine | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
| 2804 40 10 | Medical grade oxygen | 12% (6% CGST + 6% SGST/UTGST) | Not a current 12% rate - verify HSN under the post-22 September 2025 notification |
How to Check the Current GST Rate
Identify the exact tariff heading or sub-heading under the Customs Tariff, then match that classification with the current GST rate notification. Product descriptions, exclusions, packaging conditions and special-use conditions can change the applicable rate. Where a product is exempt, the corresponding exemption notification should also be checked.
Practical caution: The earlier 12% list cannot safely be converted item-by-item to a new rate merely by applying a blanket rule. Some entries moved to 5%, some to 18%, some became Nil-rated, and special categories may be governed by separate entries or conditions.
Legal Basis and Official References
The present goods-rate structure is based principally on Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, issued following the 56th GST Council recommendations. It superseded Notification No. 1/2017-Integrated Tax (Rate) for prospective transactions, subject to the saving clause. The corresponding Central Tax (Rate) and State/UT notifications apply to intra-State supplies.
For the latest invoice treatment, always check the current CBIC Tax Information Portal and the latest GST Council/CBIC amendments applicable to the exact HSN.