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%.

HSN Code 5805 to 8452 for 12% GST Rate Items

HSN CodeDescription of Goods
5805Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether  or not made up
5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).

[Inserted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5810Embroidery in the piece, in strips or in motifs

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5811Quilted 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
5901Textile 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
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
5904Linoleum, 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
5905Textile wall coverings
5906Rubberised textile fabrics, other than those of heading 5902
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
5908Textile 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
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
5910Transmission 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
5911Textile products and articles, for technical uses, specified in Note 7 to Chapter 59; 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

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
6001Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
6002Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.
6003Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002.
6004Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.
6005Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.
6006Other knitted or crocheted fabrics.
[HSN Code 6001 to 6006 was newly inserted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
61Articles of apparel and clothing accessories, knitted or crocheted.

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
62Articles of apparel and clothing accessories, not knitted or crocheted.

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
6301Blankets and travelling rugs.
6302Bed linen, table linen, toilet linen and kitchen linen.
6303Curtains (including drapes) and interior blinds; curtain or bed valances.
6304Other furnishing articles, excluding those of heading 9404.
6305Sacks and bags, of a kind used for the packing of goods.
6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
6307Other made up articles, including dress patterns.
6308Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
6309Worn clothing and other worn articles.
6310Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
64Footwear of sale value not exceeding Rs.1000 per pair.
[HSN Code 6301 to 64 was newly inserted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
6501Textile caps
6505Hats (knitted/crocheted) or made up from lace or other textile fabrics
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
6602Whips, riding-crops and the like
6603Parts, trimmings and accessories of articles of heading 6601 or 6602
6701Skins 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)
68Sand lime bricks or Stone inlay work
6802Statues, 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
6815Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks [Inserted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022]
6901 00 10Bricks of fossil meals or similar siliceous earths [Inserted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022]
6904 10 00Building bricks [Inserted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022]
6905 10 00Earthen or roofing tiles [Inserted w.e.f. 1-April-2022 vide Notification No. 01/2022-Central Tax (Rate), G.S.R. 236(E) dated 31st March, 2022]
6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
6913Statues and other ornamental articles
7015 10Glasses for corrective spectacles and flint buttons
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
7310 or 7326Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
7317Animal shoe nails
7319Sewing needles
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
7323Table, kitchen or other household articles of iron & steel; Utensils
7418Table, kitchen or other household articles of copper; Utensils
7419 80 30Brass Kerosene Pressure Stove
7615Table, kitchen or other household articles of aluminium; Utensils
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
8214Paper knives, Pencil sharpeners and blades therefor
8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
8306Bells, 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
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors
8408Fixed Speed Diesel Engines of power not exceeding 15HP
8413Power 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
8414 20 10Bicycle pumps
8414 20 20Other hand pumps
8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps
8420Hand operated rubber roller
8424Nozzles for drip irrigation equipment or nozzles for sprinklers
8424Sprinklers; drip irrigation system including laterals; mechanical sprayers
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
8433Harvesting 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; parts [8433 90 00]
8434Milking machines and dairy machinery
8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
8452Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
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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