12% GST Goods Heading 8401 to 9405

01.04.2023

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
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%
8419 12	Solar water heater and system	6%	6%	12%
8414 20 10	Bicycle pumps	6%	6%	12%
8420	Hand operated rubber roller	6%	6%	12%
8424	Nozzles for drip irrigation equipment or nozzles for sprinklers	6%	6%	12%
8424	Sprinklers; drip irrigation system including laterals; mechanical sprayers	6%	6%	12%
8432	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90]	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; parts [8433 90 00]	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, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines	6%	6%	12%
8479	Composting Machines	6%	6%	12%
84, 85 or 94	Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service	6%	6%	12%
8525 60	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.	6%	6%	12%

Heading/ Sub-heading	Description of Goods	CGST Rate	SGST / UTGST Rate	IGST Rate
87	Fuel Cell Motor Vehicles	6%	6%	12%
8701	Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)	6%	6%	12%
8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	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%
9003	Frames and mountings for spectacles, goggles or the like, and parts thereof	6%	6%	12%
9004	Spectacles, corrective	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%
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%
9403	Furniture wholly made of bamboo, cane or rattan	6%	6%	12%
9404	Coir products [except coir mattresses]	6%	6%	12%
9404	Products wholly made of quilted textile materials	6%	6%	12%
9404	Cotton quilts of sale value exceeding Rs. 1000 per piece	6%	6%	12%
9405	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	6%	6%	12%

12% GST Items Complete List.

Open the below given pages to get complete list of 12% GST items

GST Heads

0101 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.