12% GST Goods - HSN 4703 to 5809: Current Position

Updated as on 1 September 2026

This page covers paper, pulp, textile yarn, nonwoven materials, carpets and other goods under HSN 4703 to 5809 that were formerly included in the 12% GST slab. The general 12% goods schedule ceased to operate under the principal goods-rate structure from 22 September 2025.

Important: The historical table below is retained to preserve the HSN descriptions from the earlier page. It is not a current 12% rate list. For a supply made on or after 22 September 2025, determine the rate from the exact tariff entry, product description, exclusions and conditions in the current notification.
Contents

Current GST Rate Structure

Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate), subject to the statutory saving for matters before supersession. The new principal notification specifies goods schedules at 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28%. It does not contain a general 12% goods schedule.

Current-law point: Goods that once appeared in the 12% schedule do not all have one replacement rate. Depending on the exact HSN and description, a former 12% item may now fall at 5%, 18%, Nil or another specifically notified rate.

The 56th GST Council rationalised the earlier four-tier structure principally into a 5% merit rate and an 18% standard rate, together with a special 40% de-merit rate and other special-rate schedules. The principal goods-rate changes, apart from specified tobacco-related goods, took effect from 22 September 2025.

Historical 12% GST Goods - HSN 4703 to 5809

The following entries reproduce the important goods and HSN descriptions contained in the earlier page for historical reference. The former 12% rate column must not be used for current invoicing without checking the applicable notification.

HSN / Heading Description of goods Former GST rate Current position
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4704 Chemical wood pulp, sulphite, other than dissolving grades 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4806 20 00 Greaseproof papers 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4806 40 10 Glassine papers 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4820 Exercise book, graph book, & laboratory note book and notebooks 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4823 Paper pulp moulded trays 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5402, 5403, 5404, 5405, 5406 Synthetic or artificial filament yarns 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5508 Sewing thread of manmade staple fibres 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5509, 5510, 5511 Yarn of manmade staple fibres 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5602 Felt, whether or not impregnated, coated, covered or laminated 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 [other than jute twine, coir cordage or ropes] 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5609 Articles 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%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5701 Carpets and other textile floor coverings, knotted, whether or not made up 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5703 Carpets and other textile floor coverings, tufted, whether or not made up 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 except the items covered in 219 in Schedule I. 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5803 Gauze, other than narrow fabrics of heading 5806 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
5808 Braids 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%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.
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] 12%
6% CGST + 6% SGST/UTGST, where applicable		 Former 12% entry. For current supplies, verify the exact HSN/description under the post-22 September 2025 rate notification.

Important Textile-Sector Change

The 2025 GST rationalisation specifically addressed the inverted duty structure in man-made textiles. Official GST Council material records reduction of GST on man-made yarn from 12% to 5%. Because individual textile entries can contain exclusions or narrower tariff descriptions, the precise HSN should still be matched with the operative notification before applying the rate.

How to Verify the GST Rate Today

Identify the correct Customs Tariff HSN first. Then match the tariff item, sub-heading, heading or Chapter and exact goods description in Notification No. 9/2025-Integrated Tax (Rate), as amended, together with the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification. Check exemption notifications where relevant.

The date 22 September 2025 is intentionally retained because it is the statutory effective date of the principal 2025 rate changes. It is not an "updated as on" date. The page update date is therefore separately shown as 1 September 2026.