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List of Goods at 12% Rate (Part - 3) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

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.

 

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.

 

 

Explanation 2.

  1. "Lottery run by State Govern­ments” means a lottery not allowed to be sold in any state other than the organising state.
  2. Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
The document List of Goods at 12% Rate (Part - 3) - Rate Lists for Goods | Learn About GST : Updates and Rules is a part of the GST Course Learn About GST : Updates and Rules.
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FAQs on List of Goods at 12% Rate (Part - 3) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are some examples of goods that are taxed at a 12% rate under GST?
Ans. Some examples of goods that are taxed at a 12% rate under GST include frozen meat products, processed fruits and vegetables, furniture, mattresses, and sanitary napkins.
2. Are there any specific conditions or criteria for goods to be classified under the 12% tax rate?
Ans. Yes, goods are classified under the 12% tax rate based on specific conditions or criteria set by the Goods and Services Tax (GST) authorities. These criteria may include factors such as the nature of the goods, their usage, and the applicable Harmonized System of Nomenclature (HSN) code.
3. Can you provide more details about the HSN code and how it affects the tax rate of goods?
Ans. The Harmonized System of Nomenclature (HSN) code is an internationally accepted system for classifying goods. Each good is assigned a specific HSN code, which helps in determining the appropriate tax rate applicable to it. The HSN code plays a crucial role in ensuring uniformity and accuracy in tax classification under GST.
4. Are there any exemptions or exceptions to the 12% tax rate for certain goods?
Ans. Yes, there are certain exemptions and exceptions to the 12% tax rate for specific goods. For example, essential items like fresh fruits and vegetables, unprocessed cereals, and basic household necessities may be exempted or taxed at a lower rate. It is important to refer to the official GST rate list or consult a tax professional for a comprehensive understanding of such exemptions and exceptions.
5. How does the 12% tax rate impact the overall pricing of goods?
Ans. The 12% tax rate has a direct impact on the pricing of goods. When a good falls under the 12% tax rate, the tax amount is added to its base price, resulting in an increased selling price. It is important for businesses to consider the applicable tax rate while pricing their goods to ensure compliance with GST regulations and maintain profitability.
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