Goods and Services Tax / HSN reference archive
Historical 12% GST Goods List: HSN Codes 8701 to 9804
This reference preserves 70 entries from an earlier Indian GST 12% goods schedule, covering transport equipment, medical devices, lamps, toys, stationery, works of art, handicrafts and other products. The original table values are retained for historical research.
Important rate update: This is an archived rate list, not a current GST rate chart. GST rates and exemptions were extensively revised from 22 September 2025. The 12% figures below should not be used to prepare a present-day tax invoice without checking the currently effective Central Tax (Rate), Integrated Tax (Rate) and related notifications for the precise goods, HSN classification and supply date. Some entries, including electric vehicles and lotteries, have undergone substantial changes.
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Legal framework for GST rates in India
Section 9(1) of the Central Goods and Services Tax Act, 2017 (CGST Act) provides for levy and collection of central tax on intra-State supplies of goods or services, at notified rates, subject to the statutory maximum. The corresponding State GST or Union Territory GST law governs the companion tax. Section 5(1) of the Integrated Goods and Services Tax Act, 2017 (IGST Act) provides for integrated tax on inter-State supplies, subject to notified rates and statutory conditions.
Section 11 of the CGST Act permits the Government, on the recommendations of the GST Council and subject to statutory requirements, to exempt specified supplies wholly or partly by notification. Section 14 determines the time of supply where there is a change in the rate of tax. Section 15 sets out the rules for valuation of taxable supplies, generally based on transaction value where its conditions are met. The classification and effective date of the relevant notification remain critical.
For authoritative current information, consult the CBIC GST portal, GST Council, GST common portal and India Code. Council recommendations should be read alongside the actual gazetted notifications, amendments, exemptions and applicable legal provisions.
How to verify a rate before invoicing
Identify the product accurately, confirm its HSN heading and any description-based restrictions, locate the applicable current rate and exemption notifications, check the effective date and whether the supply is intra-State or inter-State, and review any special valuation, composition, cess or transitional provisions. Historic 6% CGST plus 6% SGST/UTGST or 12% IGST entries below are not evidence of a present-day rate.
Vehicles and medical devices
| HSN / heading | Description of goods (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 87 | Electrically operated vehicles, including two and three wheeled electric motor vehicles | 6% | 6% | 12% |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 6% | 6% | 12% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 6% | 6% | 12% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 6% | 6% | 12% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 6% | 6% | 12% |
| 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 6% | 6% | 12% |
| 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 6% | 6% | 12% |
| 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips | 6% | 6% | 12% |
| 90 or any other Chapter | Patent Ductus Arteriousus / Atrial Septal Defect occlusion device | 6% | 6% | 12% |
| 9001 | Contact lenses; Spectacle lenses | 6% | 6% | 12% |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 6% | 6% | 12% |
| 9004 | Spectacles, corrective | 6% | 6% | 12% |
| 9017 20 | Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments | 6% | 6% | 12% |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments | 6% | 6% | 12% |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 6% | 6% | 12% |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 6% | 6% | 12% |
| 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body | 6% | 6% | 12% |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light | 6% | 6% | 12% |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 6% | 6% | 12% |
| 9404 | Coir products [except coir mattresses] | 6% | 6% | 12% |
| 9404 | Products wholly made of quilted textile materials | 6% | 6% | 12% |
| 9404 | Cotton quilts of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
| 9405, 9405 50 31 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 6% | 6% | 12% |
Lighting, toys, stationery and art
| HSN / heading | Description of goods (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 9405 | LED lights or fixtures including LED lamps | 6% | 6% | 12% |
| 9405 | LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) | 6% | 6% | 12% |
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 6% | 6% | 12% |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 6% | 6% | 12% |
| 9506 | Sports goods other than articles and equipments for general physical exercise | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) (Trade in protected wildlife material is separately restricted under wildlife laws.) | 6% | 6% | 12% |
| 9607 | Slide fasteners and parts thereof. | 6% | 6% | 12% |
| 9607 | Slide fasteners | 6% | 6% | 12% |
| 9608 | Pens [other than Fountain pens, stylograph pens] | 6% | 6% | 12% |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk | 6% | 6% | 12% |
| 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 | 6% | 6% | 12% |
| 9619 00 30, 9619 00 40, or 9619 00 90 | All goods | 6% | 6% | 12% |
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques | 6% | 6% | 12% |
| 9702 | Original engravings, prints and lithographs | 6% | 6% | 12% |
| 9703 | Original sculptures and statuary, in any material | 6% | 6% | 12% |
| 9705 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 6% | 6% | 12% |
| 9706 | Antiques of an age exceeding one hundred years | 6% | 6% | 12% |
| 9804 | Other Drugs and medicines intended for personal use | 6% | 6% | 12% |
| Not specified | - 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. (Superseded historical lottery entry; do not use this valuation or rate for present transactions.) | 6% | 6% | 12% |
| 3406 | Handcrafted candles | 6% | 6% | 12% |
Handicrafts and special historical entries
| HSN / heading | Description of goods (historical entry) | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 6% | 6% | 12% |
| 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 6% | 6% | 12% |
| 4414 00 00 | Wooden frames for painting, photographs, mirrors etc | 6% | 6% | 12% |
| 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 6% | 6% | 12% |
| 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 6% | 6% | 12% |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
| 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 6% | 6% | 12% |
| 6815 99 90 | Stone art ware, stone inlay work | 6% | 6% | 12% |
| 6912 00 10 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 6% | 6% | 12% |
| 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 6% | 6% | 12% |
| 7009 92 00 | Ornamental framed mirrors | 6% | 6% | 12% |
| 7018 90 10 | Glass statues [other than those of crystal] | 6% | 6% | 12% |
| 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 6% | 6% | 12% |
| 7326 90 99 | Art ware of iron | 6% | 6% | 12% |
| 7419 99 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 6% | 6% | 12% |
| 7616 99 90 | Aluminium art ware | 6% | 6% | 12% |
| 8306 | Bells, gongs and 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; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 6% | 6% | 12% |
| 9405 10 | Handcrafted lamps (including panchloga lamp) | 6% | 6% | 12% |
| 9401 50, 9403 80 | Furniture of bamboo, rattan and cane | 6% | 6% | 12% |
| 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 6% | 6% | 12% |
| 9504 | Ganjifa card | 6% | 6% | 12% |
| 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material (Trade in protected wildlife material is separately restricted under wildlife laws.) | 6% | 6% | 12% |
| 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 6% | 6% | 12% |
| 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 6% | 6% | 12% |
| 9703 | Original sculptures and statuary, in metal, stone or any other material | 6% | 6% | 12% |
| Any Chapter | Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software | 6% | 6% | 12% |
12% GST historical goods lists - all four parts
These related pages also reproduce historical classifications and should be checked against the latest legally effective notifications.