This article preserves the original goods entries previously presented under the 12% Goods and Services Tax category. It covers food products, dairy goods, pharmaceuticals, chemicals, and other goods, with their historical tax split.
Important update for 2026: The table below is an archive of earlier 12% GST entries, not a statement of the tax currently chargeable. The GST rate structure was revised with effect from 22 September 2025. Many products were reclassified; a historical 12% entry must not be used to prepare a current invoice. Consult the legally effective rate notification, amendments, HSN description, exemptions and conditions for the supply date.
Legal provisions governing GST rates
Section 9 of the Central Goods and Services Tax Act, 2017 provides for levy and collection of central tax on intra-State supplies at notified rates, subject to statutory provisions. The corresponding State or Union Territory tax applies under the relevant law. Section 5 of the Integrated Goods and Services Tax Act, 2017 governs integrated tax on inter-State supplies.
Section 11 of the CGST Act empowers the Government, on the recommendations of the GST Council, to grant exemptions through notifications in the public interest. Section 15 concerns the value of taxable supply, generally the transaction value subject to specified adjustments. Section 14 sets out the time-of-supply rules when the rate of tax changes.
For a historically listed 12% intra-State supply, the table displayed CGST at 6% plus SGST/UTGST at 6%; for an inter-State supply it displayed IGST at 12%. These percentages are archival and are not a substitute for the rates in force today.
Historical list of goods and 12% GST rates
HSN codes and descriptions are transcribed from the original listing, with obvious leading-zero formatting restored in selected four-digit headings. Original classifications may contain outdated conditions, omissions or errors. Verify the correct current HSN before relying on a description.
Food, dairy, nuts and animal fats
| HSN heading / subheading | Historical description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 01012100, 010129 | Live horses | 6% | 6% | 12% |
| 0402 91 10, 0402 99 20 | Condensed milk | 6% | 6% | 12% |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 6% | 6% | 12% |
| 0406 | Cheese | 6% | 6% | 12% |
| 0801 | Brazil nuts, dried, whether or not shelled or peeled | 6% | 6% | 12% |
| 0802 | 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% |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried | 6% | 6% | 12% |
| 0805 | Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried | 6% | 6% | 12% |
| 0813 | 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% |
Processed foods, beverages and other preparations
| HSN heading / subheading | Historical description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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% |
Pharmaceuticals, chemicals and miscellaneous goods
| HSN heading / subheading | Historical description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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% |
How to verify the current GST rate
Identify the correct HSN code and precise product description, check the applicable rate and exemption notifications with amendments effective on the supply date, and verify any conditions such as packaging, use or classification. Consult official publications rather than applying the percentages in this historical table.
Official references: CBIC GST portal and notifications, GST Council, GST common portal, and India Code (statutory texts).
Complete historical 12% GST list
This guide is general information, not a determination of tax liability for a particular transaction.