12% GST Rate Items HSN Code for Goods Updated 2023

List of 12% GST rate items as per schedule II approved in the Goods and Services Tax Council meeting. IGST @ 12%, CGST @ 6%, SGST/ UTGST @ 6%.

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HSN Code 2515 to 4420 for 12% GST Rate Items

HSN CodeDescription of Goods
2515 12 10Marble and travertine blocks
2516Granite blocks
28Anaesthetics
28Potassium Iodate
28Steam
28 or 38Micronutrients, 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
2801 20Iodine
2804 40 10Medical grade oxygen
2847Medicinal grade hydrogen peroxide
29 or 3808 93Gibberellic acid
3001Glands 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
3002Animal 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
3003Medicaments (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
3004Medicaments (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
3005Wadding, 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
3006Pharmaceutical 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]
3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
3306 10 10Tooth powder
3307 41 00Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
29, 30, 3302Following 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
3406Candles, tapers and the like
3605 00 10All goods

[Inserted w.e.f. 1-April 2020 vide 03/2020-Intergrated Tax (Rate) dated 25th March 2020.]
3701Photographic plates and film for x-ray for medical use
3705Photographic plates and films, exposed and developed, other than cinematographic film
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
3808The 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
3818Silicon wafers
3822All diagnostic kits and reagents
3826Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)

[Substituted w.e.f. 01.10.2021 vide Notification No. 8/2021-Integrated Tax (Rate), G.S.R. 698(E) dated 30-Sep-2021.]
3926Feeding bottles
3926Plastic beads
4007Latex Rubber Thread
4014Nipples of feeding bottles
4015Surgical rubber gloves or medical examination rubber gloves
4016Rubber bands
4202 22 20Hand bags and shopping bags, of cotton
4202 22 30Hand bags and shopping bags, of jute
4203Gloves specially designed for use in sports
44 or any ChapterThe following goods, namely: —
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
44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]
4404Hoopwood; 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
4405Wood wool; wood flour
4406Railway or tramway sleepers (cross-ties) of wood
4408Sheets 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]
4409Bamboo flooring
4415Packing 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
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
4418Bamboo wood building joinery
4419Tableware and Kitchenware of wood
4420Wood 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
HSN Code for GST Rate 12% Goods

The above list shows 12% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.

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