S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description of Goods |
151. |
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 |
152. |
5806 |
Narrow woven fabrics, other than goods of heading 5807; narrow fab-rics consisting of warp without weft assembled by means of an adhe-sive (bolducs) |
153. |
5807 |
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered |
154. |
5808 |
Braids in the piece; ornamental trimmings in the piece, without em-broidery, other than knitted or crocheted; tassels, pompons and similar articles |
155. |
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] |
156. |
5810 |
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] |
157. |
5811 |
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810 |
158. |
5901 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations |
159. |
5902 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon |
160. |
5903 |
Textile fabrics impregnated, coated, covered or laminated with plas-tics, other than those of heading 5902 |
161. |
5904 |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape |
162. |
5905 |
Textile wall coverings |
163. |
5906 |
Rubberised textile fabrics, other than those of heading 5902 |
164. |
5907 |
Textile fabrics otherwise impregnated, coated or covered; painted can-vas being theatrical scenery, studio backcloths or the like |
165. |
5908 |
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated |
166. |
5909 |
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials |
167. |
5910 |
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or re-inforced with metal or other material |
168. |
5911 |
Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet im-pregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles |
169. |
61 |
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece |
170. |
62 |
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece |
171. |
63 |
Other made up textile articles, sets, worn clothing and worn textile ar-ticles and rags, of sale value exceeding Rs. 1000 per piece |
172. |
6601 |
Umbrellas and sun umbrellas (including walking-stick umbrellas, gar-den umbrellas and similar umbrellas) |
173. |
6602 |
Walking-sticks, seat-sticks, whips, riding-crops and the like |
174. |
6603 |
Parts, trimmings and accessories of articles of heading 6601 or 6602 |
175. |
6701 |
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of head-ing 0505 and worked quills and scapes) |
176. |
68 |
Sand lime bricks |
177. |
6815 |
Fly ash bricks and fly ash blocks |
178. |
7015 10 |
Glasses for corrective spectacles and flint buttons |
179. |
7020 |
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns |
180. |
7310 or 7326 |
Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners |
181. |
7317 |
Animal shoe nails |
182. |
7319 |
Sewing needles |
183. |
7321 |
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel |
184. |
7323 |
Table, kitchen or other household articles of iron & steel; Utensils |
185. |
7418 |
Table, kitchen or other household articles of copper; Utensils |
186. |
7615 |
Table, kitchen or other household articles of aluminium; Utensils |
187. |
8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor |
188. |
8214 |
Paper knives, Pencil sharpeners and blades therefor |
189. |
8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
190. |
8401 |
Fuel elements (cartridges), non-irradiat- ed, for nuclear reactors |
191. |
8408 |
Fixed Speed Diesel Engines of power not exceeding 15HP |
192. |
8413 |
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 |
193. |
8414 20 10 |
Bicycle pumps |
194. |
8414 20 20 |
Other hand pumps |
195. |
8414 90 12 |
Parts of air or vacuum pumps and compressors of bicycle pumps |
196. |
8432 |
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers |
197. |
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 |
198. |
8434 |
Milking machines and dairy machinery |
199. |
8436 |
Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders |
200. |
8452 |
Sewing machines |
201. |
8479 |
Composting Machines |
202. |
8517 |
Telephones for cellular networks or for other wireless networks |
203. |
85 |
Parts for manufacture of Telephones for cellular networks or for other wireless networks |
204. |
8525 60 |
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. |
205. |
8539 |
LED lamps |
206. |
87 |
Electrically operated vehicles, including two and three wheeled electric motor vehicles |
207. |
8701 |
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) |
208. |
8712 |
Bicycles and other cycles (including delivery tricycles), not motorised |
209. |
8714 |
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 |
210. |
8716 20 00 |
Self-loading or self-unloading trailers for agricultural purposes |
211. |
8716 80 |
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); ani-mal drawn vehicles |
212. |
90 or any other Chapter |
Blood glucose monitoring system (Glucometer) and test strips |
213. |
90 or any other Chapter |
Patent Ductus Arteriousus/Atrial Septal Defect occlusion device |
214. |
9001 |
Contact lenses; Spectacle lenses |
215. |
9002 |
Intraocular lens |
216. |
9004 |
Spectacles, corrective |
217. |
9017 20 |
Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments |
218. |
9018 |
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments |
219. |
9019 |
Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
220. |
9020 |
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
221. |
9021 |
Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body |
222. |
9022 |
Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light |
223. |
9404 |
Coir products [except coir mattresses] |
224. |
9404 |
Products wholly made of quilted textile materials |
225. |
9405, 9405 50 31 |
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof |
226. |
9405 |
LED lights or fixtures including LED lamps |
227. |
9405 |
LED (light emitting diode) driver and MCpCb (Metal Core Printed Circuit Board) |
228. |
9503 |
Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys] |
229. |
9504 |
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] |
230. |
9506 |
Sports goods other than articles and equipments for general physical exercise |
231. |
9507 |
Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy "birds” (other than those of heading 9208) and similar hunting or shooting requisites |
232. |
9608 |
Pens [other than Fountain pens, stylograph pens] |
233. |
9608, 9609 |
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk |
234. |
9615 |
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof |
235. |
9619 |
Sanitary towels (pads) and tampons, napkins and napkin liners for ba-bies and similar articles, of any material |
236. |
9701 |
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- deco-rated manufactured articles; collages and similar decorative plaques |
237. |
9702 |
Original engravings, prints and lithographs |
238. |
9703 |
Original sculptures and statuary, in any material |
239. |
9705 |
Collections and collectors' pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins] |
240. |
9706 |
Antiques of an age exceeding one hundred years |
241. |
9804 |
Other Drugs and medicines intended for personal use |
242. |
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Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. |
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Explanation 2.
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1. What are some examples of goods that are taxed at a 12% rate under GST? |
2. Are there any specific conditions or criteria for goods to be classified under the 12% tax rate? |
3. Can you provide more details about the HSN code and how it affects the tax rate of goods? |
4. Are there any exemptions or exceptions to the 12% tax rate for certain goods? |
5. How does the 12% tax rate impact the overall pricing of goods? |
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