12% GST Goods. Items with 12 Percent GST as on 01.04.2023

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

0402 91 10, 0402 99 20

Condensed milk

6%

6%

12%

405

Butter and other fats (i.e. ghee, butter oil,
etc.) and oils derived from milk; dairy spreads

6%

6%

12%

406

Cheese

6%

6%

12%

801

Brazil nuts, dried, whether or not Shelled or Peeled

6%

6%

12%

802

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]

6%

6%

12%

804

Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other than mangoes sliced, dried) and mangosteens, dried.

6%

6%

12%

813

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

6%

6%

12%

1108

Starches; inulin

6%

6%

12%

1501

Pig fats (including lard) and poultry fat,
other than that of heading 0209 or 1503

6%

6%

12%

1502

Fats of bovine animals, sheep or goats, other
than those of heading 1503

6%

6%

12%

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or
otherwise prepared

6%

6%

12%

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

6%

6%

12%

1505

Wool grease and fatty substances derived therefrom (including lanolin)

6%

6%

12%

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

6%

6%

12%

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

6%

6%

12%

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

6%

6%

12%

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

6%

6%

12%

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

6%

6%

12%

1602

Other prepared or preserved meat, meat offal or blood

6%

6%

12%

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

6%

6%

12%

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

6%

6%

12%

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)

6%

6%

12%

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

6%

6%

12%

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

6%

6%

12%

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

6%

6%

12%

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

6%

6%

12%

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

6%

6%

12%

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)

6%

6%

12%

2007

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

6%

6%

12%

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

6%

6%

12%

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

6%

6%

12%

2102

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

6%

6%

12%

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

6%

6%

12%

2106

Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi

6%

6%

12%

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled.

6%

6%

12%

2202 99 10

Soya milk drinks

6%

6%

12%

2202 99 20

Fruit pulp or fruit juice based drinks

6%

6%

12%

2202 99 30

Beverages containing milk

6%

6%

12%

2515 12 10

Marble and travertine blocks

6%

6%

12%

2516

Granite blocks

6%

6%

12%

28

28

28

28 or 38

Anaesthetics

Potassium Iodate

Steam

Micronutrients, which   are   covered   under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under    the Fertilizer Control Order, 1985

6%

6%

12%

2801 20

Iodine

6%

6%

12%