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Goods with 12 GST in India

List of 12% Goods and Services Tax items

The Following items are with 12% Goods and Services Tax.

 

 

List of Items with 12% GST Code 101 to 3900

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
01012100, 010129 Live horses 6% 6% 12%
0402 91 10, 0402 99 20 Condensed milk 6% 6% 12%
405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 6% 6% 12%
406 Cheese 6% 6% 12%
801 Brazil nuts, dried, whether or not shelled or peeled 6% 6% 12%
802 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] 6% 6% 12%
804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 6% 6% 12%
805 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 6% 6% 12%
813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 6% 6% 12%
1108 Starches; inulin 6% 6% 12%
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 6% 6% 12%
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 6% 6% 12%
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 6% 6% 12%

 

 

 

2101 30

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

6%

6%

12%

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 6% 6% 12%
1505 Wool grease and fatty substances derived therefrom (including lanolin) 6% 6% 12%
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 6% 6% 12%
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 6% 6% 12%
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 6% 6% 12%
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 6% 6% 12%
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 6% 6% 12%
1602 Other prepared or preserved meat, meat offal or blood 6% 6% 12%
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 6% 6% 12%
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 6% 6% 12%
1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 6% 6% 12%
1704 Sugar boiled confectionery 6% 6% 12%
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 6% 6% 12%
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 6% 6% 12%
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 6% 6% 12%
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 6% 6% 12%
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 6% 6% 12%
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 6% 6% 12%
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 6% 6% 12%
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 6% 6% 12%
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 6% 6% 12%
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 6% 6% 12%
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. 6% 6% 12%
2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 6% 6% 12%
2102 Yeasts and prepared baking powders 6% 6% 12%
2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
6% 6% 12%
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi 6% 6% 12%
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] 6% 6% 12%
2106 90 91 Diabetic foods 6% 6% 12%
2201 Drinking water packed in 20 litres bottle 6% 6% 12%
2202 99 10 Soya milk drinks 6% 6% 12%
2202 99 20 Fruit pulp or fruit juice based drinks 6% 6% 12%
2202 99 90 Tender coconut water put up in unit container and bearing a registered brand name 6% 6% 12%
2202 90 30 Beverages containing milk 6% 6% 12%
2515 12 10 Marble and travertine blocks 6% 6% 12%
2516 Granite blocks 6% 6% 12%
28

28

28

28 or 38

Anaesthetics

Potassium Iodate

Steam

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

6% 6% 12%
2801 20 Iodine 6% 6% 12%

 

 

 

Heading/ Sub-heading Description of Goods CGST Rate SGST / UTGST Rate IGST Rate
2847 Medicinal grade hydrogen peroxide 6% 6% 12%
29 or 3808 93 Gibberellic acid 6% 6% 12%
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 6% 6% 12%
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 6% 6% 12%
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 6% 6% 12%
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 6% 6% 12%
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 6% 6% 12%
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 denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 6% 6% 12%
3215 Fountain pen ink

Ball Pen Ink

6% 6% 12%
3306 10 10 Tooth powder 6% 6% 12%
3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis] 6% 6% 12%
29, 30, 3301 Following goods namely:-
a.       Menthol and menthol crystals,
b.      Peppermint (Mentha Oil),
c.       Fractionated / de-terpenated mentha oil (DTMO),
d.      De-mentholised oil (DMO),
e.       Spearmint oil,
f.        Mentha piperita oil
6% 6% 12%
3406 Candles, tapers and the like 6% 6% 12%
3701 Photographic plates and film for x-ray for medical use 6% 6% 12%
3705 Photographic plates and films, exposed and developed, other than cinematographic film 6% 6% 12%
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 6% 6% 12%
3808 The following Bio-pesticides, namely -
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
6% 6% 12%
3818 Silicon wafers 6% 6% 12%
3822 All diagnostic kits and reagents 6% 6% 12%
3926 Feeding bottles 6% 6% 12%

 

12% GST Items Complete List

Page 1. Code 101 to 3900

Page 2. Code 3923 to 5809

Page 3. Code 5810 to 8608

Page 4. Goods Code 8701 to 9804

 

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