List of 12% GST rate items 2023: 12% GST Rate Items HSN Code for Goods for the year 2023-24 in accordance with Schedule II.
Recently, we have discussed about GST rates for Goods at 5% as approved by GST Council. Today, we shall know about the GST rates for Goods at 12% decided by the GST Council. The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods.
IGST rate published vide Notification No. 1/2017-Integrated Tax (Rate), G.S.R. 666(E) dated 28.06.2017 and was last amended by 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.
CGST rates were published vide Notification No. 1/2017-Central Tax (Rate), G.S.R. 673(E) dated 28th June 2017 and was last amended by Notification No. 18/2021-Central Tax (Rate), G.S.R. 892(E) dated 28th December, 2021.
UTGST rates were notified vide Notification No. 1/2017-Union Territory Tax (Rate), G.S.R. 710(E) dated 28.06.2017 and was last amended by Notification No. 18/2021-Union Territory Tax (Rate), G.S.R. 894(E) dated 28.12.2021.
The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:
- 5 per cent. in respect of goods specified in Schedule I,
- 12 per cent. in respect of goods specified in Schedule II,
- 18 per cent. in respect of goods specified in Schedule III,
- 28 per cent. in respect of goods specified in Schedule IV,
- 3 per cent. in respect of goods specified in Schedule V, and
- 0.25 per cent. in respect of goods specified in Schedule VI.
List of Goods covered under 12% GST Items
New GST rate 2023 PDF: Following are the list of items GST levied on supplies of Goods as per Schedule II – IGST @ 12% – CGST @ 6% – SGST / UTGST @ 6% w.e.f. 01.01.2022.
HSN Code 0101 to 2202 for 12% GST Rate Items
| HSN Code | Description of Goods |
|---|---|
| 01012100, 010129 | Live horses |
| 0402 91 10, 0402 99 20 | Condensed milk |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads |
| 0406 | Cheese |
| 0801 | Brazil nuts, dried, whether or not shelled or peeled |
| 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled] |
| 1108 | Starches; inulin |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |
| 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. |
| 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
| 1518 | Animal or microbial fats and animal or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included |
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products |
| 1602 | Other prepared or preserved meat, meat offal, blood or insects |
| [Items for HSN Code 1516 to 1602 was substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] | |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved |
| 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) |
| 1704 | Sugar boiled confectionery |
| 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 |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) |
| 2007 | 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 |
| 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 |
| 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. [Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 2009 89 90 | Tender coconut water 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] [Inserted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.] |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders |
| 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 |
| 2106 | Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi and batters, |
| 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] |
| 2106 90 91 | Diabetic foods |
| 2201 | Drinking water packed in 20 litres bottles |
| 2202 90 10 | Soya milk drinks |
| 2202 90 20 | Fruit pulp or fruit juice based drinks |
| 2202 90 30 | Beverages containing milk |
The above list shows 12% GST rate items along with Chapter/Heading/ Subheading/ Tariff item and description of Goods.