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List of Goods at 12% Rate (Part - 2) - Rate Lists for Goods | Learn About GST : Updates and Rules PDF Download

S. No.

Chapter/Heading/ Sub-heading/ Tariff item

Description of Goods

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
 

 

[1] Omitted by Notification No. 18/2017-Central Tax (Rate) dated 30th June, 2017

75.

3406

Candles, tapers and the like

76.

3701

Photographic plates and film for x-ray for medical use

77.

3705

Photographic plates and films, exposed and developed, other than cine­matographic film

78.

3706

Photographic plates and films, exposed and developed, whether or not incorpo­rating sound track or consisting only of sound track, other than feature films.

79.

3818

Silicon wafers

80.

3822

All diagnostic kits and reagents

81.

3926

Feeding bottles

82.

3926

Plastic beads

83.

4007

Latex Rubber Thread

84.

4014

Nipples of feeding bottles

85.

4015

Surgical rubber gloves or medical ex­amination rubber gloves

86.

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

87.

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

 

88.

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

89.

4114

Chamois (including combination cham­ois) leather; patent leather and patent laminated leather; metallised leather

90.

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

91.

4203

Gloves specially designed for use in sports

92.

44 or any Chapter

The following goods, namely: —

  1. Cement Bonded Particle Board;
  2. Jute Particle Board;
  3. Rice Husk Board;
  4. Glass-fibre Reinforced Gypsum Board (GRG)
  5. Sisal-fibre Boards;
  6. Bagasse Board; and
  7. Cotton Stalk Particle Board
  8. Particle/fibre board manufactured from agricultural crop residues

93.

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

94.

4405

Wood wool; wood flour

95.

4406

Railway or tramway sleepers (cross­ties) of wood

96.

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn length­wise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

 

97.

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

98.

4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

99.

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

100.

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

101.

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]

102.

4501

Natural cork, raw or simply prepared

103.

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

104.

4602

Basketwork, wickerwork and other arti­cles, made directly to shape from plait­ing materials or made up from goods of heading 4601; articles of loofah

105.

4701

Mechanical wood pulp

106.

4702

Chemical wood pulp, dissolving grades

107.

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

108.

4704

Chemical wood pulp, sulphite, other than dissolving grades

109.

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

110.

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

111.

4707

Recovered (waste and scrap) paper or paperboard

112.

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

113.

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

114.

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

115.

4806 20 00

Greaseproof papers

116.

4806 40 10

Glassine papers

117.

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

118.

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforat­ed, in rolls or sheets, other than paper of the kind described in heading 4803

119.

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coat­ing, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

120.

4811

Aseptic packaging paper

121.

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper sta­tionery

122.

4819

Cartons, boxes and cases of corrugated paper or paper board

123.

4820

Exercise book, graph book, & laboratory note book and notebooks

124.

4823

Paper pulp moulded trays

125.

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

126.

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated

127.

4906 00 00

Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing

128.

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; stamp-im­pressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title

129.

4908

Transfers (decalcomanias)

130.

4909

Printed or illustrated postcards; printed cards bearing personal greet-ings, mes­sages or announcements, whether or not illustrated, with or without envelopes or trimmings

131.

4910

Calendars of any kind, printed, including calendar blocks

132.

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, Pic-tures, designs and photo­graphs, Plan and drawings for architec­tural engineering, industrial, commer­cial, topographical or similar purpos-es reproduced with the aid of computer or any other devices

133.

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool

134.

5602

Felt, whether or not impregnated, coat­ed, covered or laminated

135.

5603

Nonwovens, whether or not impregnat­ed, coated, covered or laminated

136.

5604

Rubber thread and cord, textile cov­ered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rub­ber or plastics

137.

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or pow­der or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread

138.

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

139.

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics

140.

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

141.

5609

Articles of yarn, strip or the like of head­ing 5404 or 5405, twine, cord-age, rope or cables, not elsewhere specified or included

142.

5701

Carpets and other textile floor cover­ings, knotted, whether or not made up

143.

5702

Carpets and other textile floor cov­erings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

144.

5703

Carpets and other textile floor cover­ings, tufted, whether or not made up

145.

5704

Carpets and other textile floor cover­ings, of felt, not tufted or flocked, wheth­er or not made up

146.

5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including

Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

147.

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806

148.

5802

Terry towelling and similar woven terry fabrics, other than narrow fab-rics of heading 5806; tufted textile fabrics, oth­er than products of heading 5703

149.

5803

Gauze, other than narrow fabrics of heading 5806

150.

5804

Tulles and other net fabrics, not includ­ing woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

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FAQs on List of Goods at 12% Rate (Part - 2) - Rate Lists for Goods - Learn About GST : Updates and Rules

1. What are some goods that are subject to a 12% GST rate?
Ans. Some goods that are subject to a 12% GST rate include mobile phones, household appliances, processed foods, textiles, and footwear.
2. Are all types of mobile phones taxed at a 12% GST rate?
Ans. No, not all types of mobile phones are taxed at a 12% GST rate. Basic mobile phones and feature phones are taxed at a lower rate, while smartphones and high-end mobile devices are subject to a 12% GST rate.
3. Are all household appliances taxed at a 12% GST rate?
Ans. No, not all household appliances are taxed at a 12% GST rate. While some appliances such as refrigerators, washing machines, and air conditioners fall under the 12% GST bracket, others like electric fans and water heaters may have a different GST rate.
4. Are all processed foods taxed at a 12% GST rate?
Ans. No, not all processed foods are taxed at a 12% GST rate. Certain processed foods like packaged snacks, canned goods, and ready-to-eat meals may fall under the 12% GST bracket, while others like basic staples and raw ingredients may have a different GST rate.
5. What are some other goods that fall under the 12% GST rate?
Ans. Other goods that fall under the 12% GST rate include clothing and textiles, footwear, umbrellas, handbags, suitcases, certain types of furniture, stationery items, and electric lamps.
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