HSN Code 8479 to 9804 for 12% GST Rate Items
| HSN Code | Description of Goods |
|---|---|
| 8479 | Composting Machines |
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.] [Inserted w.e.f. 01.10.2021 vide Notification No. 8/2021-Integrated Tax (Rate), G.S.R. 698(E) dated 30-Sep-2021.] |
| 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. |
| 8539 | LED lamps |
| 8602 | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 |
| 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) |
| 8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled |
| 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing |
| 87 | Fuel Cell Motor Vehicles |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 |
| 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes |
| 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles |
| 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips |
| 90 or any other Chapter | Patent Ductus Arteriousus/Atrial Septal Defect occlusion device |
| 9001 | Contact lenses; Spectacle lenses |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof |
| 9004 | Spectacles, corrective [other than goggles for correcting vision] |
| 9017 20 | Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
| 9021 | Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, tocompensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] |
| 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 |
| 9403 | Furniture wholly made of bamboo, cane or rattan |
| 9404 | Coir products [except coir mattresses] |
| 9404 | Products wholly made of quilted textile materials |
| 9404 | Cotton quilts of sale value exceeding ₹1000 per piece |
| 9405 | Hurricane lanterns, Kerosene lamp/pressure lantern, petromax, glass chimney, and parts thereof |
| 9405 | LED lights or fixtures including LED lamps |
| 9405 | LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) |
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] |
| 9506 | Sports goods other than articles and equipments for general physical exercise |
| 9507 | Fishing rods, 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 |
| 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) |
| 9607 | Slide fasteners and parts thereof |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk |
| 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 |
| 9619 00 30, 9619 00 40, or 9619 00 90 | Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material |
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdecorated manufactured articles; collages, mosaics and similar decorative plaques [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 9702 | Original engravings, prints and lithographs |
| 9703 | Original sculptures and statuary, in any material |
| 9705 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] |
| 9706 | Antiques of an age exceeding one hundred years |
| 9804 | Other Drugs and medicines intended for personal use |
The above list shows 12% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.