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List of Goods at 12% Rate (Part - 1) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

1.

01012100,

010129

Live horses

2.

0202

Meat of bovine animals, frozen and put up in unit containers

3.

0203

Meat of swine, frozen and put up in unit containers

4.

0204

Meat of sheep or goats, frozen and put up in unit containers

5.

0205

Meat of horses, asses, mules or hin­nies, frozen and put up in unit Contain­ers

6.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit con­tainers

7.

0207

Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers

8.

0208

Other meat and edible meat offal, fro­zen and put up in unit containers

9.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers

10.

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

11.

0210

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit con­tainers

12.

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

13.

0406

Cheese

14.

0801

Brazil nuts, dried, whether or not shelled or peeled

15.

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 dried areca nuts]

16.

0804

Dates, figs, pineapples, avocados, gua­vas, mangoes and mangosteens, dried

17.

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8

18.

1108

Starches; inulin

19.

1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

20.

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

21.

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

22.

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

23.

1505

Wool grease and fatty substances de­rived therefrom (including lanolin)

24.

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

25.

1516

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-es- terified, re-esterified or elaidinised, whether or not refined, but not further prepared.

26.

1517

Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

27.

1518

Animal fats and animal 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 or oils of this chapter, not elsewhere speci­fied of included

28.

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

29.

1602

Other prepared or preserved meat, meat offal or blood

30.

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

 

31.

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

32.

1605

Crustaceans, molluscs and other aquat­ic invertebrates prepared or preserved

33.

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

34.

2002

Tomatoes prepared or preserved other­wise than by vinegar or acetic acid

35.

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

36.

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

37.

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

38.

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sug­ar (drained, glace or crystallised)

39.

2007

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweet­ening matter

40.

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or pre­served, whether or not containing add­ed sugar or other sweetening matter or spirit, not elsewhere specified or includ­ed; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

41.

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.

42.

2101 30

Roasted chicory and other roasted cof­fee substitutes, and extracts, essences and concentrates thereof

43.

2102

Yeasts and prepared baking powders

44.

2103 [other than 2103 90 10, 2103 90 30, 2103 90

40]

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning

45.

2106

Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi

46.

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form

47.

2202 90 10

Soya milk drinks

48.

2202 90 20

Fruit pulp or fruit juice based drinks

49.

2202 90 90

Tender coconut water put up in unit con­tainer and bearing a registered brand name

50.

2202 90 30

Beverages containing milk

51.

2515 12 10

Marble and travertine blocks

52.

2516

Granite blocks

53.

28

Anaesthetics

54.

28

Potassium lodate

55.

28

Steam

56.

28

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

57.

2801 20

Iodine

58.

2847

Medicinal grade hydrogen peroxide

59.

29

Gibberellic acid

60.

3001

Glands and other organs for orga- no-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

61.

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

62.

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

63.

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

64.

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

65.

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 dena- tal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]

66-69

Omitted

Omitted*

70.

3215

Fountain pen ink

71.

3215

Ball pen ink

72.

3306 10 10

Tooth powder

73.

3307 41 00

Odoriferous preparations which operate by burning [other than agarbattis]

74.

29, 30, 3302

Following goods namely:-

  1. Menthol and menthol crystals,
  2. Peppermint (Mentha Oil),
  3. Fractionated / de-terpenated mentha oil (DTMO),
  4. De-mentholised oil (DMO),
  5. Spearmint oil,
  6. Mentha piperita oil
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FAQs on List of Goods at 12% Rate (Part - 1) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are the goods that are included in the 12% GST rate?
Ans. The goods that fall under the 12% GST rate include items like frozen meat products, butter, ghee, cheese, dry fruits, animal fat, preserved vegetables, pickles, sauces, jams, and fruit juices.
2. Are there any exceptions or exemptions for goods at the 12% GST rate?
Ans. Yes, certain goods are exempted or have a lower GST rate even though they may fall under the 12% category. For example, supplies made to Special Economic Zones (SEZs), certain agricultural products, and certain medicinal items may have different rates.
3. Are there any specific conditions for goods to be taxed at the 12% GST rate?
Ans. The GST rate for goods is determined based on their classification under the Harmonized System of Nomenclature (HSN). If a particular good is classified under a code that falls under the 12% rate, it will be taxed at that rate, provided there are no specific exemptions or exceptions.
4. Can the GST rate for goods change over time?
Ans. Yes, the GST rates for goods can be revised by the government from time to time. These changes can be made based on economic conditions, industry demands, or other factors. It is important for businesses to stay updated with the latest rate lists to ensure compliance with the taxation laws.
5. How can I find the complete list of goods and their corresponding GST rates?
Ans. The complete list of goods and their corresponding GST rates can be found on the official GST portal or through various government notifications and circulars. It is advisable to refer to the latest rate lists provided by the tax authorities to ensure accurate tax calculation and compliance.
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