Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
2847 | Medicinal grade hydrogen peroxide | 6% | 6% | 12% |
29 or 3808 93 | 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] and Ostomy appliances] | 6% | 6% | 12% |
3306 10 10 | Tooth powder | 6% | 6% | 12% |
3307 41 00 | Odoriferous preparations which operate by burning [other than Agarbattis, lobhan, dhoop batti, dhoop, sambhrani | 6% | 6% | 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 |
6% | 6% | 12% |
3406 | Candles, tapers and the like | 6% | 6% | 12% |
3605 00 10 | All goods | 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% |
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 |
6% | 6% | 12% |
3818 | Silicon wafers | 6% | 6% | 12% |
3822 | All diagnostic kits and reagents | 6% | 6% | 12% |
3826 | Bio-diesel | 6% | 6% | 12% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
3926 | Feeding bottles | 6% | 6% | 12% |
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% |
4016 | Rubber bands | 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 | |||
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 | |||
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 | |||
4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | |||
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" | |||
4202 22 20 | Hand bags and shopping bags, of cotton | 6% | 6% | 12% |
4202 22 30 | Hand bags and shopping bags, of jute | 6% | 6% | 12% |
4203 | Gloves specially designed for use in sports | 6% | 6% | 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 |
6% | 6% | 12% |
44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 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% |
4409 | Bamboo flooring | 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% |
4418 | Bamboo wood building joinery | 6% | 6% | 12% |
4419 | Tableware and Kitchenware of wood | 6% | 6% | 12% |
4420 | Tableware and Kitchenware of wood] 6% 6% 12%
II 100 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% |
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) | 6% | 6% | 12% |
4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 6% | 6% | 12% |
4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 6% | 6% | 12% |
4701 | Mechanical wood pulp | 6% | 6% | 12% |
4702 | Chemical wood pulp, dissolving grades | 6% | 6% | 12% |
Open the below given pages to get complete list of 12% GST items
GST Heads |
0102 to 2801 head 12% GST Goods |
2847 to 4702 head 12% GST Goods |
4703 to 5809 head 12% GST Goods |
5810 to 8306 head 12% GST Goods |
8401 to 9405 head 12% GST Goods |
9503 to 9804 head 12% GST Goods |
Note: Please cross check the updated list from the GST website of Government Department. We have tried our level best to present the latest GST rates. We are not responsible for any loss due to error omission in the list.
Zero GST Item List
0% GST Goods head 2716 to 9803
5% GST Item List
5% GST Items head 1001 to 1702
5% GST Items head 1801 to 2605
5% GST Items head 2606 to 5212
5% GST Items head 5301 to 9804
12% GST Item List
12% GST Goods head 0101 to 2801
12% GST Goods head 2847 to 4702
12% GST Goods head 4703 to 5809
12% GST Goods head 5810 to 8306
12% GST Goods head 8401 to 9405
12% GST Goods head 9503 to 9804
18% GST Rate Item List
18% GST Items head 1107 to 3302
18% GST Items head 3303 to 3801
18% GST Items head 3802 to 4201
18% GST Items head 4202 to 4819
18% GST Items head 4820 to 6801
18% GST Items head 6802 to 7020
18% GST Items head 7201 to 7419
18% GST Items head 7501 to 8309
18% GST Items head 8310 to 8459
18% GST Items head 8460 to 8539
18% GST Items head 8540 to 9029
18% GST Items head 9030 to 9802
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
The Central Goods and Services Tax (Amendment) Act, 2018
The Integrated Goods and Services Tax (Amendment) Act, 2018
The Union Territory Goods and Services Tax (Amendment) Act, 2018
Central Goods and Services Act 2017 (CGST Act 2017)