GST goods rate reference
12% GST Goods List: HSN Codes 5810 to 8608
A structured reference to goods historically listed at 12% GST, including textiles, household products, agricultural machinery, electronics and railway equipment.
Important rate update: This is a historical 12% rate list, not a declaration that every item currently attracts 12% GST. India revised goods rates with effect from 22 September 2025. Before issuing a tax invoice, verify the product's exact HSN classification, description, exemptions and effective date under the latest Central Tax (Rate) and Integrated Tax (Rate) notifications.
How GST rates apply to goods
Section 9(1) of the Central Goods and Services Tax Act, 2017 is the charging provision for central tax on intra-State supplies, at rates notified on the recommendations of the GST Council. The corresponding State or Union Territory GST applies alongside CGST. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 governs integrated tax on inter-State supplies, subject to the applicable statutory provisions.
Section 11 of the CGST Act authorises notified exemptions, while Section 15 lays down rules for determining the value of taxable supplies. Section 14 addresses change in the rate of tax for supplies around a rate-change date. Classification depends on the tariff heading, relevant chapter notes, notification wording and applicable conditions.
What the historical 12% column means
Where a 12% entry appears in the original list, it generally records 6% CGST plus 6% SGST or UTGST for an intra-State supply, or 12% IGST for an inter-State supply. Blank original rate cells are marked "Not specified" rather than assigned a rate. These figures must not be used as a substitute for checking current law.
Official GST law and rate references
Consult the CBIC GST portal for central GST notifications, the GST Council for Council recommendations and updates, and India Code for the CGST and IGST Acts. GST Council recommendations become legally operative through the relevant notifications and statutory provisions.
Textiles, apparel and headgear (HSN 5810 to 6505)
| HSN heading | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 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] | 6% | 6% | 12% |
| 5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 6% | 6% | 12% |
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5905 | Textile wall coverings | 6% | 6% | 12% |
| 5906 | Rubberised textile fabrics, other than those of heading 5902 | 6% | 6% | 12% |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 6% | 6% | 12% |
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material | 6% | 6% | 12% |
| 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 impregnated 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 | 6% | 6% | 12% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
| 63 [other than 6309] | Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
| 6305 32 00 | Flexible intermediate bulk containers | Not specified | Not specified | Not specified |
| 6501 | Textile caps | Not specified | Not specified | Not specified |
| 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics | Not specified | Not specified | Not specified |
Household goods, ceramics and metal articles (HSN 6601 to 8306)
| HSN heading | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 6% | 6% | 12% |
| 6602 | Walking-sticks, seat-sticks, whips, riding-crops and the like | 6% | 6% | 12% |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 6% | 6% | 12% |
| 6701 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) | 6% | 6% | 12% |
| 68 | Sand lime bricks | 6% | 6% | 12% |
| 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | Not specified | Not specified | Not specified |
| 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 6% | 6% | 12% |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 6% | 6% | 12% |
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 6% | 6% | 12% |
| 6913 | Statues and other ornamental articles | 6% | 6% | 12% |
| 7015 10 | Glasses for corrective spectacles and flint buttons | 6% | 6% | 12% |
| 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 6% | 6% | 12% |
| 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners | 6% | 6% | 12% |
| 7317 | Animal shoe nails | 6% | 6% | 12% |
| 7319 | Sewing needles | 6% | 6% | 12% |
| 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 6% | 6% | 12% |
| 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 6% | 6% | 12% |
| 7418 | Table, kitchen or other household articles of copper; Utensils | 6% | 6% | 12% |
| 7419 99 30 | Brass Kerosene Pressure Stove | 6% | 6% | 12% |
| 7615 | Table, kitchen or other household articles of aluminium; Utensils | 6% | 6% | 12% |
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 6% | 6% | 12% |
| 8214 | Paper knives, Pencil sharpeners and blades therefor | 6% | 6% | 12% |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 6% | 6% | 12% |
| 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware | 6% | 6% | 12% |
Machinery, electronics and railway equipment (HSN 8401 to 8608)
| HSN heading | Description of goods | Historical CGST | Historical SGST / UTGST | Historical IGST |
|---|---|---|---|---|
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 6% | 6% | 12% |
| 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 8414 20 10 | Bicycle pumps | 6% | 6% | 12% |
| 8414 20 20 | Other hand pumps | 6% | 6% | 12% |
| 8414 90 12 | Parts of air or vacuum pumps and compressors of bicycle pumps | 6% | 6% | 12% |
| 8420 | Hand operated rubber roller | 6% | 6% | 12% |
| 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 6% | 6% | 12% |
| 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 6% | 6% | 12% |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 8434 | Milking machines and dairy machinery | 6% | 6% | 12% |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders | 6% | 6% | 12% |
| 8452 | Sewing machines | 6% | 6% | 12% |
| 8479 | Composting Machines | 6% | 6% | 12% |
| 8517 | Telephones for cellular networks or for other wireless networks | 6% | 6% | 12% |
| 85 | Parts for manufacture of Telephones for cellular networks or for other wireless networks | 6% | 6% | 12% |
| 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 6% | 6% | 12% |
| 8539 | LED Lamps | 6% | 6% | 12% |
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators | 6% | 6% | 12% |
| 8602 | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof | 6% | 6% | 12% |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 6% | 6% | 12% |
| 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) | 6% | 6% | 12% |
| 8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) | 6% | 6% | 12% |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled | 6% | 6% | 12% |
| 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof | 6% | 6% | 12% |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. | 6% | 6% | 12% |
Complete historical 12% GST goods series
Browse the related HSN ranges in this four-part reference series:
Frequently asked questions
Does every item on this page still attract 12% GST?
No. This list records earlier classifications. Current tax liability must be determined using the notifications effective on the date of supply, the goods description and any applicable exemption or special condition.
What is the difference between CGST and IGST?
CGST generally applies with the corresponding State or Union Territory tax on intra-State supplies, whereas IGST generally applies to inter-State supplies, subject to the CGST and IGST Acts.
Can an HSN heading alone establish the GST rate?
Not always. Product descriptions, tariff subheadings, chapter notes, end-use conditions and notification exclusions can change the applicable treatment.