12% GST Goods - HSN 8401 to 9405: Current Position
Updated as on 1 September 2026
This page covers machinery, agricultural equipment, renewable-energy devices, vehicles, bicycles, medical and optical devices, furniture and other goods under HSN 8401 to 9405 that were historically included in the 12% GST slab.
Important: The historical table is retained for reference, but it should not be treated as a current 12% GST list. From 22 September 2025, the principal goods-rate framework was rationalised and the general 12% goods schedule ceased to be part of the principal notification.
Contents
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Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 1/2017-Integrated Tax (Rate), subject to the statutory saving for transactions before supersession. Its schedules prescribe 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% rates for specified goods. A general 12% goods schedule is not included.
Position as on 1 September 2026: CBIC lists Notification No. 9/2025 as the principal post-rationalisation goods-rate notification and also lists Notification No. 1/2026-Central Tax (Rate), dated 30 April 2026, amending the 2025 notification to align it with Finance Act, 2026 changes.
Major Current Rate Changes Relevant to HSN 8401-9405
Agricultural machinery: specified sprinklers, drip irrigation systems, agricultural/horticultural/forestry machinery for soil preparation or cultivation, harvesting and threshing machinery, and composting machines that earlier attracted 12% GST were reduced to 5%.
Renewable energy devices: renewable-energy equipment/devices formerly attracting 12% GST were reduced to 5%, subject to the precise notified description and conditions.
Bicycles: bicycles were among common-use goods rationalised to 5%.
Medical devices: medical devices, instruments and apparatus used in medical, surgical, dental and veterinary applications were rationalised to 5%, unless specifically exempt.
Historical 12% GST Goods - HSN 8401 to 9405
The descriptions below preserve the substantive entries appearing in the earlier webpage. The former 12% rate is retained only as historical information. The final column gives the present position where an official 2025 rate change is clearly identifiable; otherwise it directs verification under the operative notification.
| HSN / Heading | Description of goods | Former GST rate | Current GST position |
|---|---|---|---|
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8419 12 | Solar water heater and system | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Solar water heaters/systems are renewable-energy goods; verify the exact notified entry. Renewable energy equipment/devices formerly at 12% were reduced to 5%. |
| 8414 20 10 | Bicycle pumps | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8420 | Hand operated rubber roller | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. The 56th GST Council reduced specified agricultural machinery/equipment formerly at 12% to 5%, including sprinklers, drip irrigation systems, soil-preparation/cultivation machinery, harvesting/threshing machinery and composting machines. |
| 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. The 56th GST Council reduced specified agricultural machinery/equipment formerly at 12% to 5%, including sprinklers, drip irrigation systems, soil-preparation/cultivation machinery, harvesting/threshing machinery and composting machines. |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90] | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. The 56th GST Council reduced specified agricultural machinery/equipment formerly at 12% to 5%, including sprinklers, drip irrigation systems, soil-preparation/cultivation machinery, harvesting/threshing machinery and composting machines. |
| 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00] | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. The 56th GST Council reduced specified agricultural machinery/equipment formerly at 12% to 5%, including sprinklers, drip irrigation systems, soil-preparation/cultivation machinery, harvesting/threshing machinery and composting machines. |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. The 56th GST Council reduced specified agricultural machinery/equipment formerly at 12% to 5%, including sprinklers, drip irrigation systems, soil-preparation/cultivation machinery, harvesting/threshing machinery and composting machines. |
| 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8479 | Composting Machines | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. The 56th GST Council reduced specified agricultural machinery/equipment formerly at 12% to 5%, including sprinklers, drip irrigation systems, soil-preparation/cultivation machinery, harvesting/threshing machinery and composting machines. |
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. Renewable energy equipment/devices that were at 12% were reduced to 5%, subject to the notified description and conditions. |
| 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 87 | Fuel Cell Motor Vehicles | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for tractors covered by the 2025 agricultural-goods rationalisation, subject to the exact tariff description and exclusions. |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST. Bicycles were expressly included among common-use goods reduced from 12%/18% to 5% in the 2025 rationalisation. |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for medical devices/instruments/apparatus covered by the 2025 healthcare rationalisation, unless specifically exempt. |
| 90 or any other Chapter | Patent Ductus Arteriousus / Atrial Septal Defect occlusion device | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 9001 | Contact lenses; Spectacle lenses | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Optical/vision-care goods are no longer to be assumed at 12%. Verify the exact notified HSN and description under the current schedules before applying GST. |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Optical/vision-care goods are no longer to be assumed at 12%. Verify the exact notified HSN and description under the current schedules before applying GST. |
| 9004 | Spectacles, corrective | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Optical/vision-care goods are no longer to be assumed at 12%. Verify the exact notified HSN and description under the current schedules before applying GST. |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for medical devices/instruments/apparatus covered by the 2025 healthcare rationalisation, unless specifically exempt. |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for medical devices/instruments/apparatus covered by the 2025 healthcare rationalisation, unless specifically exempt. |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for medical devices/instruments/apparatus covered by the 2025 healthcare rationalisation, unless specifically exempt. |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
5% GST for medical devices/instruments/apparatus covered by the 2025 healthcare rationalisation, unless specifically exempt. |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 9404 | Coir products [except coir mattresses] | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 9404 | Products wholly made of quilted textile materials | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 9404 | Cotton quilts of sale value exceeding Rs. 1000 per piece | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 12% Historical: 6% CGST + 6% SGST/UTGST, where applicable |
Former 12% entry. For current supplies, verify the exact HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
How to Verify the GST Rate Today
Identify the correct Customs Tariff HSN and then match the tariff item, sub-heading, heading or Chapter and exact goods description with Notification No. 9/2025-Integrated Tax (Rate), as amended, together with the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification. Also check exemption notifications and product-specific conditions.
The date 22 September 2025 is intentionally retained because it is the statutory effective date of the principal GST rate rationalisation. It is not a webpage-update date. The webpage itself is updated as on 1 September 2026.