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List of all Goods Covered under GST 12% Rate list, GST 12% Items List

List of all Goods Covered under GST 12% Rate list, GST 12% Items List, GST 12% Rate List 2017. Check list of all items under GST Rate 12%. GST Tax list 2017 is release by CBEC, Check list of all goods covered under 12% Rate. GST Rate Schedule for Goods [As per discussions in the GST Council Meeting held on 18th May, 2017]. 12% goods list in GST RegimeGST rate schedule for goods in india, GST Council finally decided GST Rates 2017, in this article we provide Item wise Item list of all goods covers in 12% Tax Rate under GST Regime. You may also download GST Rate list 2017 in PDF Format. Recently GST Meeting Held in Srinagar on 18th May 2017 and GST Council decided GST Rates on 1211 items, here we provide GST 12% Rate items list. Now check List of all Goods Covered under GST 12% Rate list, GST 12% Items List from below…

The GST Council, the apex decision-making body for the new tax, has fixed the tax framework under the Goods and Services Tax (GST) which is to be rolled out this July 1. Tax rates have been finalised for 1,211 items with a majority of items being kept under the 18 per cent slab.

List of all Goods Covered under GST 12% Rate list

Quick Guide on GST 12% Rate

Items such as fish fillet, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats will attract tax of 5 percent..

Must – 

List of all Goods Covered under GST 12% Rate list, GST 12% Items List

GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods.

1 (Live animals)

  • Live horses [01012100, 010129]

2 (Meat and edible meat offal)

  • All goods in frozen state and put up in unit containers [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209]
  • Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers [0209]
  • Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers [0210]

4 (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified)

  • Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads [0405]
  • Cheese [0406]

8 (Edible fruit and nuts; peel of citrus fruit or melons)

  • Dry fruits
  • 0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
  • 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts
  • 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.
  • 0806 Grapes, dried, and raisins
  • 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8.

11 (Products of milling industry; malt; starches; inulin; wheat gluten)

  • Starches; inulin [1108]

15 (Animal and vegetable fats and oils and their cleavage products;

Animal fats and oils [1501 to 1506]

  • 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503.
  • 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503.
  • 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
  • 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
  • 1505 Wool grease and fatty substances derived therefrom (including lanolin).
  • 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
  • 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
  • 1518 Animal fats and 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 or vegetable fats or oils or of fractions of different fats of oils of this chapter, not elsewhere specified of included.]

16 (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates)

All goods

  • 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
  • 1602 Other prepared or preserved meat, meat offal or blood.
  • 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
  • 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
  • 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved.

20 (Preparations of vegetables, fruits, nuts or other parts of plants)

  • All goods of 2009 i.e. fruit juices, vegetable juices
  • 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]

21 (Miscellaneous edible preparations)

  • Roasted chicory [2101 30]
  • Roasted coffee substitutes [2101 30]
  • Extracts and essences thereof [2101 30]
  • Yeasts and prepared baking powders [2102]
  • Texturised vegetable proteins (soya bari) [2106].
  • 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form

22 (Beverages, spirit and vinegar)

  • Ice and snow [2201 90 10]
  • Soya milk drinks [2202 90 10]
  • Fruit pulp or fruit juice based drinks [2202 90 30]
  • Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90] 5. Beverages containing milk [2202 90 30]

25 (Salt; sulphur; earths and stone; plastering materials, lime and cement)

  • Marble and travertine blocks [2515 12 10]
  • Granite blocks [2516].

27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)

  • Bio-gas

28 (Inorganic chemicals)

  • Medicinal grade hydrogen peroxide [2847]
  • Anaesthetics [28]
  • Potassium Iodate [28]
  • Iodine [2801 20]
  • 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
  • Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
  • Steam

29 (Organic chemicals)

  • Gibberellic acid

30 (Pharmaceutical products)

All goods not specified elsewhere

  • 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
  • 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 microorganisms (excluding yeasts) and similar products
  • 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.
  • 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 Biochemic systems medicaments, put up for retail sale.
  • 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.
  • 3006Pharmaceutical goods specified in Note 4 to this Chapter such as 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, etc., Waste pharmaceuticals [other than contraceptives]

31 (Fertilisers)

  • All goods which are clearly not to be used as fertilisers [31]

32 (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks)

  • Fountain pen ink [3215]
  • Ball pen ink [3215]

33 (Essential oils and resinoids, perfumery, cosmetic or toilet preparations)

  • Tooth powder [3306 10 10]
  • Agarbatti and other odoriferous preparations which operate by burning [3307 41 00]

34 (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster)

  • Candles, tapers and the like [3406]

37. (Photographic or cinematographic goods)

  • 3701 Photographic plates and film for x-ray for medical use.
  • Photographic plates and films including cinematographic film [3705, 3706]; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature

38 (Miscellaneous chemical products)

  • Silicon wafers [3818]

39 (Plastics and articles thereof)

  • Feeding bottles

40 (Rubber and articles thereof)

  • Latex Rubber Thread [4007]
  • Surgical rubber gloves or medical examination rubber gloves [4015]
  • Nipples of feeding bottles [4014]

41 [Raw Hides and Skins (other than Fur skins) and Leather]

All goods, that is leather further prepared, etc. [4107 to 4115]

  • 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. 4107 to 4111 Blank in Tariff
  • 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

42 [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]

  • Gloves specially designed for use in sports [4203]

44 (Wood and articles of wood, wood charcoal)

All goods not specified elsewhere

  • 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.
  • 4405 Wood wool; wood flour.
  • 4406 Railway or tramway sleepers (cross-ties) of wood.
  • 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.
  • 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.
  • 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
  • 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
  • 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
  • 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]

45 (Cork and articles of cork)

  • 4501 Natural cork, raw or simply prepared.

46 (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork)

  • 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
  • 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah.

47 [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]

  • 4701 Mechanical wood pulp.
  • 4702 Chemical wood pulp, dissolving grades.
  • 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.
  • 4704 Chemical wood pulp, sulphite, other than dissolving grades.
  • 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes.
  • 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.
  • 4707 Recovered (waste and scrap) paper or paperboard.]

48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard)

  • Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc. [4802, 4804, 4805, 4806 20 00, 4806 40 10, 4807, 4808, 4810, 4817]
  • Aseptic packaging paper [4811]
  • Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks [4817].
  • Cartons, boxes and cases of corrugated paper or paper board [4819]
  • Exercise book, graph book, & laboratory note book [4820]
  • Kites [4823]
  • Paper pulp moulded trays [4823]
  • Braille paper [4823 90 11]
  • Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

49 (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans)

All goods not specified elsewhere

  • 4903 Children’s picture, drawing or colouring books.
  • 4904 Music, printed or in manuscript, whether or not bound or illustrated.
  • 4906 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
  • 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.
  • Transfers (decalcomanias) [4908]
  • 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
  • 4910 Calendars of any kind, printed, including calendar blocks.
  • 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices

66 (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof)

  • 6601 Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas).
  • 6602 Walkingsticks, seat-sticks, whips, riding-crops and the like.
  • 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602.]

67 (Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair)

  • Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods]

68 (Articles of stone, plaster, cement, asbestos, mica or similar material)

  • Sand lime bricks
  • Fly ash bricks.

70 (Glass and glassware)

  • Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns [7020]

73 (Articles of iron or steel)

  • Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners [7310 or 7326]
  • Animal shoe nails [7317]
  • Utensils [7323]
  • Sewing needles [7319]
  • Kerosene burners, kerosene stoves and wood burning stoves of iron or steel [7321] 6. Table or kitchen or other household articles of iron & steel [7323]

74 (Copper and articles thereof)

  • Utensils [7418]
  • Table or kitchen or other household articles of copper [7418]

76 (Aluminium and articles thereof)

  • Utensils [7615]
  • Table or kitchen or other household articles of aluminium [7615]

82 (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal)

  • Pencil sharpeners and blades thereof [8214]
  • Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor [8211]
  • Paper knives [8114]

84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)

  • Nuclear fuel elements [8401]
  • Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps [8413]
  • Bicycle pumps, hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12].
  • Milking machines and dairy machinery [8434]
  • Sewing machines [8452]
  • Composting Machines [8479]

85 (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles)

  • Telephones for cellular networks or for other wireless networks [8517] and parts for their manufacture.

87 (Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof)

  • Tractors (except road tractors for semitrailers of engine capacity more than 1800 cc) [8701]
  • Electrically operated vehicles, including two and three wheeled electric motor vehicles.
  • Bicycles and other cycles (including delivery tricycles), not motorised [8712], 4. Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 [8714]
  • Self-loading or selfunloading trailers for agricultural purposes [87162000]
  • Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles [8716 80]

90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)

  • Spectacle lenses, contact lens [9001]
  • Blood glucose monitoring system (Glucometer) and test strips.
  • Patent Ductus Arteriousus.
  • Mathematical calculating instruments and pantographs [9017].
  • Drawing instruments, Other drawing and marking out instruments [9017].
  • Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sighttesting instruments [9018].
  • Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus [9019].
  • Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters [9020].
  • Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability [9021].
  • 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 Xray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light [9022].

91 (Clocks and watches and parts thereof)

  • Braille watches [9101, 9102]

94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings)

  • Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass chimney, accessories & components thereof [9405, 9405 50 31].
  • LED lights or fixtures including LED lamps [9405].
  • LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) [9405].
  • Coir products [except coir mattresses] [9404].
  • Products wholly made of quilted textile materials [9404].

95 (Toys, games and sports requisites; parts and accessories thereof)

  • Sports goods other than articles and equipments for general physical exercise [9506]
  • Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] [9503].
  • Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods].

96 (Miscellaneous manufactured articles)

  • Combs, hair pins [9615 all goods]
  • Pens [other than Fountain pens, stylograph pens] [9608].
  • Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk [9609].
  • Sanitary towels, tampons, sanitary napkins, clinical diapers [9619 all goods].

97 (Works of art, collectors’ piece and antiques)

  • 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than handpainted or handdecorated manufactured articles; collages and similar decorative plaques
  • 9702 Original engravings, prints and lithographs.
  • 9703 Original sculptures and statuary, in any material.
  • 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907.
  • 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.
  • 9706 Antiques of an age exceeding one hundred years.]

98 (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores)

  • 9804 Other Drugs and medicines intended for personal use.

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