The Following items are with 12% Goods and Services Tax.
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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) | 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% |
| - 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. |
6% | 6% | 12% | |
| 3406 | Handcrafted candles | 6% | 6% | 12% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 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 | 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% |
Page 4. Goods Code 8701 to 9804
5% GST Items Code 0202 to 1201
5% GST Items Code 1205 to 2605
12% GST Goods Code 101 to 3900
12% GST Goods Code 3923 to 5809
18% GST Items Code 1107 to 3407
18% GST Items Code 3501 to 4201
18% GST Items Code 4202 to 6406
18% GST Items Code 6501 to 7020
18% GST Items Code 7201 to 7907
18% GST Items Code 8001 to 8439