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 4421 to 5804 for 12% GST Rate Items

HSN CodeDescription of Goods
4421Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match  splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships,  boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
4502 00 00Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
4701Mechanical wood pulp
4702Chemical wood pulp, dissolving grades
4703Chemical wood pulp, soda or sulphate, other than dissolving grades
4704Chemical wood pulp, sulphite, other than dissolving grades
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4802Uncoated paper and paperboard, of a kind used for writing, printing or  other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
4806 20 00Greaseproof papers
4806 40 10Glassine papers
4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
4808Paper 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
4810Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
4811Aseptic packaging paper
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
4820Exercise book, graph book, & laboratory note book and notebooks
4823Paper pulp moulded trays
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
5007Woven fabrics of silk or of silk waste.
5111Woven fabrics of carded wool or of carded fine animal hair.
5112Woven fabrics of combed wool or of combed fine animal hair.
5113Woven fabrics of coarse animal hair or of horse hair.
5208Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2.
5209Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2.
5210Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2.
5211Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2.
5212Other woven fabrics of cotton.
5309Woven fabrics of flax.
5310Woven fabrics of jute or of other textile bast fibres of heading 5303.
5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
5401Sewing thread of man-made filaments, whether or not put up for retail sale.
5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
5403Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
5404Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
5405Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm
5406Man-made filament yarn (other than sewing thread), put up for retail sale.
5407Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.
5408Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.
5501Synthetic filament tow.
5502Artificial filament tow
5503Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
5504Artificial staple fibres, not carded, combed or otherwise processed for spinning.
5505Waste (including noils, yarn waste and garnetted stock) of manmade fibres.
5506Synthetic staple fibres, carded, combed or otherwise processed for spinning.
5507Artificial staple fibres, carded, combed or otherwise processed for spinning.
5508Sewing thread of man-made staple fibres, whether or not put up for retail sale.
5509Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.
5510Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
5511Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
5512Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
5513Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
5514Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.
5515Other woven fabrics of synthetic staple fibres.
5516Woven fabrics of artificial staple fibres.
[HSN Code 5007 to 5516 was newly inserted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.
5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool [except cigarette filter rods]
5602Felt, whether or not impregnated, coated, covered or laminated
5603Nonwovens, whether or not impregnated, coated, covered or laminated
5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder  or covered with metal; Imitation zari thread
5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics.

[Substituted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5608Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.

[Inserted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]
5701Carpets and other textile floor coverings, knotted, whether or not made up
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand- woven rugs
5703Carpets and other textile floor coverings, tufted, whether or not made up

[Substituted w.e.f. 01.01.2022 vide Notification No. 18/2021-Integrated Tax (Rate), G.S.R. 893(E) dated 28.12.2021.]
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
5705Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I
5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.

[Inserted w.e.f. 1st January, 2022 vide 14/2021-Integrated Tax (Rate) dated 18.11.2021.]
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
5803Gauze, other than narrow fabrics of heading 5806
5804Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
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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