12% GST Goods - HSN 2847 to 4702: Current Position

Updated as on 1 September 2026

This page covers goods under HSN headings 2847 to 4702 that were formerly shown in the 12% GST slab. Following the GST rate rationalisation effective from 22 September 2025, the general 12% goods slab is no longer part of the principal GST goods-rate schedule.

Important: The table below is retained for historical reference and continuity of HSN information. It must not be used as a current 12% rate list for supplies made on or after 22 September 2025. The exact present rate must be determined from the current HSN entry and its notified description.

Contents

Current GST rate structure
Former 12% goods - HSN 2847 to 4702
How to determine the current rate
Official GST references

Current GST Rate Structure After 22 September 2025

Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification for prospective supplies. Its schedules prescribe rates of 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% for specified goods. There is no general 12% goods schedule in that notification.

For supplies today: a product that was historically taxed at 12% may now fall at 5%, 18%, Nil or another specifically notified rate. Classification must be made from the exact tariff heading, sub-heading, product description, exclusions and notification conditions.

The 56th GST Council recommended rationalisation of the earlier four-tier structure into a 5% merit rate and an 18% standard rate, with a special 40% de-merit rate for specified supplies and separate special-rate schedules where applicable. The principal goods-rate changes, other than specified tobacco-related goods, took effect from 22 September 2025.

Historical 12% GST Goods - HSN 2847 to 4702

The following important entries have been retained from the earlier page so that users can identify the historical HSN classification. The former rate shown here relates to the pre-reform period and is not a statement of the current GST rate.

HSN / Heading	Description of goods	Former GST rate	Current treatment
2847	Medicinal grade hydrogen peroxide	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
29 or 3808 93	Gibberellic acid	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3001	Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3002	Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro- organisms (excluding yeasts) and similar products	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3003	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3004	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3005	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
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]	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3306 10 10	Tooth powder	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3307 41 00	Odoriferous preparations which operate by burning [other than Agarbattis, lobhan, dhoop batti, dhoop, sambhrani	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
29, 30, 3301	Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3406	Candles, tapers and the like	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3605 00 10	All goods	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3701	Photographic plates and film for x-ray for medical use	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3705	Photographic plates and films, exposed and developed, other than cinematographic film	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3808	The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3818	Silicon wafers	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3822	All diagnostic kits and reagents	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3826	Bio-diesel	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3926	Feeding bottles	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
3926	Plastic beads	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4007	Latex Rubber Thread	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4014	Nipples of feeding bottles	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4015	Surgical rubber gloves or medical examination rubber gloves	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4016	Rubber bands	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
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	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
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	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
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	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
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"	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4202 22 20	Hand bags and shopping bags, of cotton	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4202 22 30	Hand bags and shopping bags, of jute	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4203	Gloves specially designed for use in sports	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
44 or any chapter	The following goods, namely: - a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
44, 68, 83	Idols of wood, stone [including marble] and metals [other than those made of precious metals]	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4405	Wood wool; wood flour	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4406	Railway or tramway sleepers (cross-ties) of wood	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4409	Bamboo flooring	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4418	Bamboo wood building joinery	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4419	Tableware and Kitchenware of wood	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
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	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4421	Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4502 00 00	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4701	Mechanical wood pulp	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.
4702	Chemical wood pulp, dissolving grades	12% 6% CGST + 6% SGST/UTGST, where applicable	Do not use 12% for current supplies. Verify the exact HSN and description under the current notification.

How to Determine the Applicable GST Rate Today

First determine the correct Customs Tariff HSN classification. Then match the precise tariff item, heading or sub-heading and description with Notification No. 9/2025-Integrated Tax (Rate), as amended, and the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification. Also check any applicable exemption notification.

This is particularly important for pharmaceuticals, medical goods, diagnostic products, wood and cork products, leather goods, chemical products and other entries formerly appearing in this page, because the 2025 rationalisation did not move every former 12% item to one common replacement rate.

Official GST References

The current rate position should always be confirmed from the latest CBIC notification and GST Council material applicable on the date of supply. The statutory effective date of 22 September 2025 is retained because it is a legal effective date; it is not an "updated as on" date and therefore should not be replaced with today's date.