Goods taxed at 12%
The standard slab for processed and semi-processed goods: preserved and prepared foods, ayurvedic and homoeopathic medicines, packaged dairy such as butter and ghee, apparel above the value threshold, and a long list of household articles.
1,242 tariff codes of the HSN to GST schedule mapping are mapped to 12% GST, across 40 chapters of the tariff, led by articles of apparel and clothing accessories, other made up textile articles and optical, photographic, cinematographic.
This is one of the two slabs the 56th GST Council rationalised with effect from 22 September 2025, which moved a large part of it. Treat everything here as the schedule as published and verify the current entry on the CBIC portal before you invoice.
Not sure your product belongs at this rate?An IncorpX GST advisor will check it, free- GST rate
- 12%
- CGST + SGST
- 6% + 6%
- IGST
- 12%
- Tariff codes mapped
- 1,242
- Chapters touched
- 40
- Schedule entries
- 260
- Services instead?
- Use a SAC code
Chapters with goods at 12%
Every chapter of the tariff that carries at least one code at this rate, with how many, grouped by the section it belongs to. The count is codes mapped to 12%, not the size of the chapter, so it reads as how much of this slab each product family accounts for.
What the schedule taxes at 12%
Thousands of 8-digit tariff items collapse onto a few hundred schedule entries, so this is the notification's wording rather than the tariff's, with the number of codes that hang off each entry. An entry marked conditional applies only where its condition is met.
Live horses
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies- frozen and put up in unit containers
Meat of sheep or goats, frozen- and put up in unit containers
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal-put up in unit containers
Meat of bovine animals, frozen- and put up in unit containers
Meat of swine, frozen- and put up in unit containers
Pig fat, free of lean meat and poutry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked- and put up in unit containers
Meat of horses, asses, mules or hinnies- frozen and put up in unit containers
Butter and other fats (ghee, butter oil etc.) and oils derived from milk; dairy spreads
Cheese
Other nuts, dried, whether or not shelled or peeled, such as almonds, hazelnuts or fiberts (coryius SPP.) walnuts, chestnuts (chastanea SPP.), pitachios, macadamia nuts, kola nuts (cola SPP.) other than areca nuts
Brazil nuts, fresh or dried, whether or not shelled or peeled
Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, dried
Grapes-others
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter
Starches; inulin
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
Fats of bovine animals , sheep or goats, other than those of heading 1503
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Wool grease and fatty substances derived therefrom (including lanolin)
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
Animal or vegetable fats and 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 or included
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
Other prepared or preserved meat, meat offal or blood
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
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
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
Ketchup & sauces (other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings), mustard sauces
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Yeasts and prepared baking powders
Texturised vegetable proteins (soya bari)
Bari made of pulses including mungodi
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.
Tender coconut water -put up in unit container and bearing a registered brand name
Soya milk drinks
Fruit pulp or fruit juice based drinks
Beverages containing milk
Marble and travertine blocks
Granite blocks
PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS (Bio- Gas)
Iodine
MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 Nicotine polacrilex gum
Medicaments (excluding goods of heading 3002, 3005 or 3006) 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
Glands and other organs for organotherapeutic uses, dried,whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
Wadding, gauze, bandages and similar articles (for example,
Mineral or chemical fertilisers, nitrogenous
Mineral or chemical fertilisers, potassic
Candles, tapers and the like
Photographic plates and film for x-ray for medical use
PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM such as Children's films certified by the Central Board of Film Certification to be "Children's Film", Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature.
Tahratinc lheasr odf R aupbpbaerre, LW aitnhd or clothing accessories
Feeding bottle nipples
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
LEATHER FURTHER PREPARED AFTER TANNING OR kg. 10% CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER - Gloves specially designed for use in sports.
TANNED OR DRESSED FuRSKINS (INCLuDING HEADS, TAILS, PAWS AND OTHER PIECES OR CuTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOuT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303
Wood wool; wood flour
Railway or tramway sleepers (crossties) of wood
Packing 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
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR kg. 10% BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD
Other articles of wood
Natural cork, raw or simply prepared
All goods not specified elsewhere
Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah
All goods not specified elsewhere
Mechanical wood pulp
Chemical wood pulp, dissolving grades
Chemical wood pulp, sulphite, other than dissolving grades
Wood pulp obtained by a combination of mechanical and chemical pulping processes
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
Recovered (waste and scrap) paper or paperboard
Aseptic packaging paper
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
Greaseproof papers
Greaseproof papers
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Writing blocks
Cartons, boxes and cases, of corrugated paper or paperboard :
Registers, account books, note books, order books, receipt books, letter pads,
All goods not specified elsewhere
Music, printed or in manuscript, whether or not bound or illustrated
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
Transfers (decalcomanias)
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
Calendars of any kind, printed, including calendar blocks
Other printed matter, including printed pictures and photographs
Other
Other
Other
Other
Weighing more than 150 g/m^2
Weighing more than 25 g/m^2 but not more than 70 g/m^2
Weighing more than 70 g/m^2 but not more than 150 g/m^2
Weighing not more than 25 g/m^2
Binder or baler twine
Absorbent cotton wool
Of man-made fibres
Textile flock and dust and mill neps
For machines other than cotton machinery
Needleloom felt and stitch- bonded fibre fabrics
Of jute (including blended or union jute), other than for machinery
Of Rubberised coir, needled felt
Of wool or fine animal hair
Other
Rubber thread and cord, textile covered
Imitation zari thread
Other
Real zari thread (gold) and silver thread combined with textile thread
Other
Trimmings, of cotton
Trimmings, of man-made fibres
Trimmings, of zari
Coir, cordage and ropes, other than of cotton
Cordage, cable, ropes and twine, of cotton
Nylon fish net twine
Nylon rope
Nylon tyre cord
Viscose tyre cord
Made up fishing nets of nylon
Of cotton
Of jute
Articles made up of cotton yarn
Articles made up of jute
Other
Products of coir
Other
Mats and matting
Other
Carpets and other floor coverings, of silk
Other
Carpets
Carpets, carpeting and rugs
Druggets
Carpets and other floor coverings other than durries of cotton
Carpets and other floor coverings, of cotton other than durries
Mats and mattings
Carpets, carpeting and rugs
Cotton
Other
woollen, other than artware
Of coir including geo textile
Of cotton
Of wool or fine animal hair
Other
"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
Carpeting , floor rugs and the like
Carpets, carpeting and rugs and the like
Carpets, rugs and mats of Handloom
Coir carpets and other rugs
Coir matting, woven
Place mat and other similar goods
100% polyamide tufted velour, or cut pile loop pile carpet mats with jute, rubber latex or PU foam backing
100% polypropylene carpet mats with jute, rubber, latex or PU foam backing
Carpets
Carpets and floor coverings of Coir
Carpets and other floor coverings, of cotton, other than durries
Mats and matting
Tiles, having a maximum surface area of 0.3 m^2
Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries, Rag Rug Durrie, Printed Durries, Druggets)
Durries cotton
Durries of man-made fibres
Durries of wool
knitted
Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom
Of blended jute
Of coir jute
Of silk
Other
Other weft pile fabrics
Uncut weft pile fabrics
Warp pile fabrics, cut
Other
Of cotton
Other
Other
Other
Other
Carduroys
Chenille fabrics
Cut corduroy
Of wool or fine animal hair
Pile fabrics and chenille fabrics not elsewhere specified or included
Pile fabrics and chenille fabrics of silk containing more than 50% by weight of silk, but not containing wool or hair
Solely of cotton
Velvet
Warp pile fabrics,'epingle', (uncut)
Bleached
Of Handloom
Other
Piece dyed
Printed
Terry towelling and similar woven terry fabrics, of other textile materials
Tufted textile fabrics
Unbleached
Yarn dyed
Bleached
Of artificial fibre
Of silk or silk waste
Of synthetic fiber
Piece dyed
Printed
Unbleached
Yarn dyed
Hand-made lace
Of man-made fibres
Other
Tapestries hand made or needle worked by hand, of cotton
Tapestries of jute
Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
Goat hair puttis tape
Jute webbing
Newar cotton
Of man-made fibres
Other narrow fabrics of jute
Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread
Typewriter ribbon cloth
Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics
Felt or non-woven
Of cotton
Of man-made fibre
Hair band of narrow fabrics
Of cotton
ornamental trimmings Saree falls, borders (other than zari), frings of cotton
Other braids
Ribbons of rayon with
Saree falls, borders (other than zari), frings of man- made fibre
Tapes, ornamental or cotton
Zari border
Embroidered badges, motifs and the like
Kantha (multilayer stitched textile fabrics in piece used for bedding, mattress pads or clothing)
Other
Quilted wadding
Impregnated with rubber
Other
Other
Other
Other
Cotton fabrics and articles used in machinery and plant
Felt for cotton textile industries, woven
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
Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines
Of cotton
Prepared painting canvas
Showing the first 260 entries. Open a chapter above, or search the directory, to reach the rest.
HSN codes mapped to 12%
A sample of the 8-digit tariff items the schedule maps to this rate. Open any of them for the official description, every schedule row that touches it, the CGST and SGST split and a calculator.
GST calculator for
Enter a price to see the tax breakup at the selected slab.
Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.
GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.
- Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
- GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.
This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
12% GST questions
Which goods are taxed at 12% GST?
1,242 tariff codes of the HSN to GST schedule mapping are mapped to 12% GST, across 40 chapters of the tariff, led by articles of apparel and clothing accessories, other made up textile articles and optical, photographic, cinematographic. This is one of the two slabs the 56th GST Council rationalised with effect from 22 September 2025, which moved a large part of it. Treat everything here as the schedule as published and verify the current entry on the CBIC portal before you invoice.
How is 12% split between CGST and SGST?
For a supply within one state the rate splits equally: 6% CGST and 6% SGST or UTGST. For a supply between two states the whole 12% is charged as IGST instead. Compensation cess, where an entry attracts it, is charged over and above this.
Can the same HSN code carry more than one rate?
Yes, and it is common. Many schedule entries are conditional on sale value, packing, branding or end use, so one 8-digit code can appear at two slabs. Every code page in this directory shows all the schedule rows mapped to it, with the condition against each, rather than picking one for you.
Do I get input tax credit at 12%?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, you have received the goods, the supplier has paid the tax and filed the return, and the credit is not blocked under Section 17(5).
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025, withdrawing the 12% and 28% slabs for most goods and creating a 40% demerit rate. The rates on this page are reproduced from the published schedule mapping named below. Always verify the current rate for your product on the CBIC portal before invoicing.
What is the difference between an HSN code and a SAC code?
HSN codes classify goods and SAC codes classify services. If you supply goods you quote an HSN code on the invoice, and if you supply services you quote a SAC code. A business that supplies both uses each on the respective invoice lines, and both go into the same HSN and SAC summary table of GSTR-1.
Not sure this is the right GST rate for your products?
Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
