India GST rate reference | HSN 3923-5809
12% GST Goods List: HSN Codes 3923 to 5809
This article preserves a detailed historical list of goods formerly shown under the 12% GST schedule, covering plastic packaging, rubber products, wood, cork, pulp, paper, printed materials, yarns and textiles. It explains how to interpret the HSN classification and how to check the legally applicable rate for a particular supply.
Important rate update: The 12% figures in the tables below are historical references from the uploaded list, not a representation of the GST rate applicable in October 2026. GST rate schedules were substantially revised from September 2025. Some goods may now be exempt or subject to 5%, 18% or another rate. Check the current notification, amendments, product description and supply date before using a rate on an invoice.
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Legal provisions governing GST on goods
Section 9(1) of the Central Goods and Services Tax Act, 2017 provides for levy and collection of central GST on intra-State supplies at rates notified by the Central Government on the recommendations of the GST Council, subject to statutory limits. Corresponding State or Union Territory GST generally applies to an intra-State supply.
Section 5(1) of the Integrated Goods and Services Tax Act, 2017 governs integrated GST on inter-State supplies and imports, subject to the relevant provisions. Historically, a 12% total rate was generally split as 6% CGST plus 6% SGST/UTGST for intra-State supplies, or 12% IGST for inter-State supplies.
Section 11 of the CGST Act permits exemption notifications in the public interest, subject to specified conditions. Section 14 addresses changes in the rate of tax and the relevant time of supply. Section 15 governs valuation of taxable supplies. Product classification and exemptions must be considered together with the rate notifications in force on the relevant date.
HSN explained: HSN means Harmonised System of Nomenclature. An HSN heading is a classification reference, not by itself a guarantee that every product under the heading bears the same GST rate. Exact descriptions, exclusions, conditions and effective dates matter.
Historical 12% GST goods tables
The original descriptions and rate information are retained. A dash indicates that the uploaded table did not specify a rate; no rate has been inferred.
Plastics, rubber, wood and cork
| HSN heading | Goods description (historical) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3923 or 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods. | 6% | 6% | 12% |
| 3926 | Feeding bottles | 6% | 6% | 12% |
| 3926 | Plastic beads | 6% | 6% | 12% |
| 4007 | Latex Rubber Thread | 6% | 6% | 12% |
| 4014 | Nipples of feeding bottles | 6% | 6% | 12% |
| 4015 | Surgical rubber gloves or medical examination rubber gloves | 6% | 6% | 12% |
| 4016 | Rubber bands | 6% | 6% | 12% |
| 4202 22 20 | Hand bags and shopping bags, of cotton | 6% | 6% | 12% |
| 4202 22 30 | Hand bags and shopping bags, of jute | 6% | 6% | 12% |
| 4203 | Gloves specially designed for use in sports | 6% | 6% | 12% |
| 44 or any chapter | or any The following goods, namely: - Chapter a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues | 6% | 6% | 12% |
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 4405 | Wood wool; wood flour | 6% | 6% | 12% |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 6% | 6% | 12% |
| 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] | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | 6% | 6% | 12% |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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] | 6% | 6% | 12% |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 6% | 6% | 12% |
| 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 6% | 6% | 12% |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 6% | 6% | 12% |
| 4701 | Mechanical wood pulp | 6% | 6% | 12% |
| 4702 | Chemical wood pulp, dissolving grades | 6% | 6% | 12% |
Pulp, paper and printed materials
| HSN heading | Goods description (historical) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 6% | 6% | 12% |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 6% | 6% | 12% |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 6% | 6% | 12% |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 6% | 6% | 12% |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 6% | 6% | 12% |
| 4806 20 00 | Greaseproof papers | 6% | 6% | 12% |
| 4806 40 10 | Glassine papers | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 4811 | Aseptic packaging paper | 6% | 6% | 12% |
| 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 6% | 6% | 12% |
| 4819 | Cartons, boxes and cases of corrugated paper or paper board | 6% | 6% | 12% |
| 4820 | Exercise book, graph book, & laboratory note book and notebooks | 6% | 6% | 12% |
| 4823 | Paper pulp moulded trays | 6% | 6% | 12% |
| 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 6% | 6% | 12% |
| 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated | 6% | 6% | 12% |
| 4906 00 00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 4908 | Transfers (decalcomanias) | 6% | 6% | 12% |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 6% | 6% | 12% |
| 4910 | Calendars of any kind, printed, including calendar blocks | 6% | 6% | 12% |
| 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, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | 6% | 6% | 12% |
Textile yarns, carpets and fabrics
| HSN heading | Goods description (historical) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale | - | - | - |
| 5402, 5403, 5404,5405,5406 | Synthetic or artificial filament yarns | - | - | - |
| 5508 | Sewing thread of manmade staple fibres | - | - | - |
| 5509, 5510, 5511 | Yarn of manmade staple fibres | - | - | - |
| 5601 | Wadding of textile materials and articles thereof; such as Absorbent cotton wool | 6% | 6% | 12% |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated | 6% | 6% | 12% |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included | 6% | 6% | 12% |
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5703 | Carpets and other textile floor coverings, tufted, whether or not made up | 6% | 6% | 12% |
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 | 6% | 6% | 12% |
| 5803 | Gauze, other than narrow fabrics of heading 5806 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 6% | 6% | 12% |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles | 6% | 6% | 12% |
| 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] | 6% | 6% | 12% |
Related historical GST rate lists
Continue browsing the original four-part 12% goods reference:
Official GST law and rate resources
For current legal status, consult the Central Board of Indirect Taxes and Customs GST portal, the GST Council, and the GST portal. In particular, check the applicable central tax (rate), integrated tax (rate), exemption and amending notifications, including the September 2025 rate rationalisation changes and later amendments.
Editorial note: Historical classification descriptions may contain outdated tariff terminology or exceptions. This guide is informational and should not replace a product-specific classification review.