12% GST Goods - HSN 5810 to 8306: Current Position

Updated as on 1 September 2026

This page covers textile goods, apparel, footwear, ceramic goods, household articles and other products under HSN 5810 to 8306 that were formerly included in the 12% GST slab.

Important: The historical table below is retained for reference, but it is not a current 12% GST list. The principal goods-rate notification effective from 22 September 2025 no longer contains a general 12% goods schedule. Current liability must be determined from the exact HSN, goods description, value threshold, exclusions and conditions.

Contents

Current GST structure
Important apparel and footwear thresholds
Former 12% goods - HSN 5810 to 8306
How to verify the current GST rate

Current GST Rate Structure

Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate), subject to the statutory saving for matters before supersession. The operative schedules provide rates of 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28%. There is no general 12% goods schedule under this principal notification.

As on 1 September 2026: CBIC continues to list Notification No. 9/2025 as the principal framework, with a 2026 Central Tax (Rate) amendment aligning it with Finance Act, 2026 changes. Always read the principal notification together with subsequent amendments.

Apparel, Made-up Textiles and Footwear

The 2025 rationalisation introduced updated value thresholds for specified goods. Articles of apparel under Chapters 61 and 62 of sale value not exceeding ₹2,500 per piece are in the 5% schedule. Specified made-up textile articles under Chapter 63 also use a ₹2,500-per-piece threshold, subject to exclusions. Footwear exceeding ₹2,500 per pair is in the 18% schedule. These value thresholds replace the older ₹1,000 thresholds appearing in the historical source table.

Historical 12% GST Goods - HSN 5810 to 8306

The descriptions below preserve the substantive HSN entries from the earlier page. The former rate is shown only for historical reference. Do not use it for current invoices without checking the operative notification.

HSN / Heading	Description of goods	Former GST rate	Current treatment
5810	Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5811	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5905	Textile wall coverings	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5906	Rubberised textile fabrics, other than those of heading 5902	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5908	Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5909	Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5910	Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
5911	Textile products and articles, for technical uses, specified in Note 7 to this Chapter such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven;Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, 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, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% textile entry. Do not use 12% for current supplies; verify the precise HSN under Notification No. 9/2025, as amended.
61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Current value-based treatment applies. Apparel under Chapter 61 of sale value not exceeding ₹2,500 per piece is in the 5% schedule; higher-value apparel is generally in the 18% schedule. Verify the exact tariff entry.
62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Current value-based treatment applies. Apparel under Chapter 62 of sale value not exceeding ₹2,500 per piece is in the 5% schedule; higher-value apparel is generally in the 18% schedule. Verify the exact tariff entry.
63 other than 6309	Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Current value-based treatment applies to specified made-up textile articles. The 2025 notification uses a ₹2,500-per-piece threshold for specified Chapter 63 goods. Verify exclusions and the precise HSN.
64	Footwear of sale value not exceeding Rs.1000 per pair	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Current value-based treatment applies. Footwear exceeding ₹2,500 per pair is in the 18% schedule; verify the applicable entry for lower-value footwear and the exact HSN.
6501	Textile caps	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6505	Hats (knitted/crocheted) or made up from lace or other textile fabrics	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6602	Walking-sticks, seat-sticks, whips, riding-crops and the like	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6603	Parts, trimmings and accessories of articles of heading 6601 or 6602	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6701	Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
68	Sand lime bricks or Stone inlay work	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6802	Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6815	Fly ash bricks; Fly ash aggregates; Fly ash blocks	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6901 00 10	Bricks of fossil meals or similar siliceous earths	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6904 10 00	Building bricks	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6905 10 00	Earthen or roofing tiles	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6909	Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6912	Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
6913	Statues and other ornamental articles	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7015 10	Glasses for corrective spectacles and flint buttons	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7020	Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7310 or 7326	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7317	Animal shoe nails	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7319	Sewing needles	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7321	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7323	Table, kitchen or other household articles of iron & steel; Utensils	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7418	Table, kitchen or other household articles of copper; Utensils	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7419 99 30	Brass Kerosene Pressure Stove	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
7615	Table, kitchen or other household articles of aluminium; Utensils	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
8214	Pencil sharpeners	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.
8306	Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware	12% Historical rate: 6% CGST + 6% SGST/UTGST, where applicable	Former 12% entry. For current supplies, verify the exact HSN and description under Notification No. 9/2025, as amended.

How to Verify the GST Rate Today

First identify the correct Customs Tariff HSN. Then match the tariff item, sub-heading, heading or Chapter and the exact goods description in Notification No. 9/2025-Integrated Tax (Rate), as amended, together with the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification. Check exemption notifications and value-based conditions wherever applicable.

The date 22 September 2025 is intentionally retained because it is the statutory effective date of the principal 2025 GST rate changes. It must not be replaced by the page-update date. The page itself is updated as on 1 September 2026.